TIOL-DDT 227 · the untouched capture
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<html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 227</font><br> 24 10 2005<br> Monday</b></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>DGFT plays spoil sport for importers of used photocopiers</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of Second hand photocopiers has been a matter of litigation for some time. Even after the Larger Bench of the Tribunal headed by the President gave a categorical order that they could be imported freely, DGFT and the Board had been issuing letters to field formations to somehow put a break to these imports. We had commented about a couple of these letters in our editorial some time back - <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2640">'Import of Secondhand photocopiers caught in legal sandwich'</a>.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <br> In <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2639">DDT</a> of 20.9.2005, we had asked <b>Why should the might of the government be so harshly used against the small man – with so persistent vigour? Is there a hidden agenda? Is some big fish getting state support to swallow the small ones? <br> <br> </b>Obviously the State is determined to kill the small businessmen importing these used photocopiers which are in turn a source of livelihood for some very small businessmen. The DGFT has amended para 2.17 of the policy which will now read as,<br> <br> “Import of second hand capital goods, including refurbished/ re-conditioned spares shall be allowed freely. <b>However, second hand personal computers/laptops, photocopier machines, air conditioners, diesel generating sets will only be allowed against a license issued in this behalf.”</b><br> <br> Who will import second-hand photocopiers and computers? Obviously the small man whose customer will also be a small man!. And these people can never go round the offices to get a licence. Or does the government want to re introduce a licence Raj for the small man while the big fish can have a whale of a time? Who are we trying to protect? Who is against import of second-hand photocopiers and computers? If we can get a good second-hand photocopier for Rs. 20,000 instead of the Rs.60,000 that a new one will cost, why should that be disallowed? And how will licensing benefit except bringing in more maze of procedures and opportunities for corruption? <br> <br> The President recently recalled Mahatma Gandhi’s advice to the government that it should conjure up the face of the poorest man, whenever, in doubt and decide on the policies considering their effects on the common man. And here is his Government trying to steal the bread from the common man – obviously to give it to the Rich man! <br> <br> <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2005/dgft05not031.htm">DGFT NOTIFICATION NO. 31 (RE-2005) / 2004-2009, Dated : October 19, 2005</a></strong></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Service Tax – new forms – Board instructions</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On Friday <b>DDT</b> had told you about the new Service Tax forms, about the same forms under different provisions. Board has issued a circular clarifying the notification. A netizen wrote to us,<br> <br> <i>Seen the notifications and found separately notified ST 1 & ST 3 forms, thought there will be difference in contents and found that there is nothing but small hole for small cat and big hole for big cat and definitely small cat can go through big hole. Why ST regulations are always trying to confuse?</i><br> <br> So the Board clarifies,<br> <br> 1. Revised Forms ST-1 (application for registration), ST-2 (certificate of registration) and ST-3 (half-yearly return) are notified<br> <br> 2. The same Form ST-1 has also been specified vide notification No 32/2005-Service Tax dated 20th October, 2005 for the purpose of registration for input service distributors<br> <br> 3. Further, the same Form ST-3 has been specified for the purpose of furnishing return under sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004 vide notification No 33/2005-Central Excise (N.T.)<br> <br> 4. Format of Certificate of Registration (ST-2) is common for all categories of persons.<br> <br> 5. All new registrations are to be carried out as per the revised forms<br> <br> 6. The applicant shall be required to produce copy of PAN, proof of residence and constitution of applicant at the time of filing an application for registration. Power of attorney would be required in respect of authorized person(s).<br> <br> 7. Centralized registration shall continue to be granted by DGST<br> <br> 8. if the registration certificate is not granted within seven days of the receipt of application in Form ST-1, the registration applied for shall be deemed to have been granted.<br> <br> 9. The half yearly return in Form ST-3 for the period April-September 2005 may be furnished either in the revised format or in the format existing prior to 20th October, 2005<br> <br> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2005/sercir82.htm"><strong>Circular No. 82 / 3 /2005- Service Tax. Dated 21st October, 2005</strong></a><br> <font color="#663399"><br> <b>"We don't think that televisions and personal computers are going to merge. We think basically you watch television to turn your brain off, and you work on your computer when you want to turn your brain on."</b></font> – <b>Steve Jobs</b><br> <br> <font color="#FF6666"><b>Until tomorrow with more DDT<br> <br> Have a nice day. <br> <br> Mail your comments to</b></font> <a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a> </font></p> </body> </html>