TIOL-DDT 2272 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><img width="115" height="125" border="0" align="right" src="image/ddt/10yearsDDT.jpg" alt="" /></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img width="175" hspace="5" height="120" border="0" align="right" src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" /></a></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></font><font color="#663399" size="3">TIOL-DDT 2272 </font><br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>15.01.2014 <br>
Wednesday </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CESTAT Mumbai has no money to dispatch notices/letters </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>a letter addressed to the Chief Commissioners and Commissioners of Central Excise, Customs and Service Tax of Maharashtra and Goa regions, the Deputy Registrar, Mumbai CESTAT informs </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Due to paucity of fund postal department has stopped giving services to this office. Because of which, this office is not in a position to dispatch / deliver hearing notices, letters, appeal memo etc. to your office. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>In meantime, you are requested to depute your staff to CESTAT, Mumbai at regular interval to collect the tapal meant for your Commissionerate, till the issue resolves. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a similar Notice, addressed to no one in particular, the Deputy Registrar informs </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Due to paucity of fund postal department has stopped giving services to this office. Because of which, this office is not in a position to dispatch / deliver hearing notices, Orders, Letters, appeal memo etc. to the <strong>concerned </strong> parties/advocate/consultants. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>In meantime, you are requested to depute your staff (with proper authorization) to CESTAT, Mumbai at regular interval to collect the tapal meant for you, till the issue resolves. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Further, you are requested to verify Cause Lists and attend matter as per Cause List even though you have not received hearing notice. Further, you can confirm the same from <strong>concerned </strong> branch registry. </em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Registry is concerned - so are the parties and advocates. But what is this pathetic situation? This Tribunal which deals in Crores of rupees of revenue does not have money to buy postage stamps! And the service provided by CESTAT is not exactly free - for most of the appeals filed by the assessees, there is a fee of Rs. 10,000/-. Where is this money going? Not much of what goes into the Consolidated Fund of India comes out!. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If the Government cannot give money to the Tribunal to buy postage stamps, it should seriously consider closing down these tribunals. They are in the process of opening new benches of the Tribunal - will they give enough money to run these new benches? </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">So, you have a classic situation where the Goa Commissionerate or for that matter any far flung Commissionerate in Maharashtra spending thousands of rupees in travel expenses and deputing a Sepoy to collect the priceless tapal meant for his Commissionerate. In fact, the CESTAT Registrar should have requested all the Commissionerates falling within its jurisdiction to contribute monies as loans towards meeting the postal expenses considering the quantum of frivolous appeals being filed by them, if not for anything else! </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Before this story is picked up by the newspapers and media and the usual embarrassment is thrust upon the government body, it would be advisable that the letter is withdrawn and the purse strings of the 'Secret fund' are loosened! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/Letter_01_01_2014.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CESTAT, Mumbai letter dated 01.01.2014 </strong></font></a><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/Notice_01_01_2014.htm" target="_blank">CESTAT, Mumbai Notice dated 01.01.2014 </a></font></strong></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - Sponsorship of sporting events - Exemption extended to International events </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Notification No. 25/2012 - Service Tax dated 20.06.2012, Sl. No 11(a), </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Services by way of sponsorship of sporting events organised by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any <strong>district, state or zone </strong></em> are exempted. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please note that if the teams represent the Nation, there is no exemption! - This was an embarrassing anomaly since 1-7-2010 and is now rectified. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the exemption is for, <em>Services by way of sponsorship of sporting events organised by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any <strong>district, state, zone or </strong></em><strong><em><font color="#FF0000">Country</font>. </em></strong></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2014/stnot14_001.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 01/2014-Service Tax, Dated: January 10, 2014 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - Resident Welfare Association (RWA) to its own members - CBEC Clarifies </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBEC has clarified certain doubts regarding Service Tax payable by a Resident Welfare Association (RWA) </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="0" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></p></td>
<td width="0" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Doubt </font></strong></p></td>
<td width="0" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Clarification </font></strong></p></td>
</tr>
<tr>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) In a residential complex, monthly contribution collected from members is used by the RWA for the purpose of making payments to the third parties, in respect of commonly used services or goods [Example: for providing security service for the residential complex, maintenance or upkeep of common area and common facilities like lift, water sump, health and fitness centre, swimming pool, payment of electricity Bill for the common area and lift, etc.]. Is service tax leviable? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) If the contribution of a member/s of a RWA exceeds five thousand rupees per month, how should the service tax liability be calculated? </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption at Sl. No. 28 (c) in notification No. 25/2012-ST is provided specifically with reference to service provided by an unincorporated body or a non-profit entity registered under any law for the time being in force such as RWAs, to its own members. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, a monetary ceiling has been prescribed for this exemption, calculated in the form of five thousand rupees per month per member contribution to the RWA, for sourcing of goods or services from third person for the common use of its members. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>If per month per member contribution of any or some members of a RWA exceeds five thousand rupees, the entire contribution of such members whose per month contribution exceeds five thousand rupees would be ineligible for the exemption under the said notification. Service tax would then be leviable on the aggregate amount of monthly contribution of such members </em>. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">The Notification does not say so. It exempts upto Rs 5000 per month - So this interpretation is wrong - If amount collected is Rs 6000 a month, only Rs 1000 will be taxable. Board should revisit its clarification. </font></p></td>
</tr>
<tr>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Is threshold exemption under notification No. 33/2012-ST available to RWA? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Does 'aggregate value' for the purpose of threshold exemption, include the value of exempt service? </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Threshold exemption available under notification No. 33/2012-ST is applicable to a RWA, subject to conditions prescribed in the notification. Under this notification, taxable services of aggregate value not exceeding ten lakh rupees in any financial year is exempted from service tax. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aggregate value does not include the value of services, which are exempt from service tax. </font></p></td>
</tr>
<tr>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If a RWA provides certain services such as payment of electricity or water bill issued by third person, in the name of its members, acting as a 'pure agent' of its members, is exclusion from value of taxable service available for the purposes of exemptions provided in Notification 33/2012-ST or 25/2012-ST ? </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006, it is provided that expenditure or costs incurred by a service provider as a pure agent of the recipient of service shall be excluded from the value of taxable service, subject to the conditions specified in the Rule. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For illustration, where the payment for an electricity bill raised by an electricity transmission or distribution utility in the name of the owner of an apartment in respect of electricity consumed thereon, is collected and paid by the RWA to the utility, without charging any commission or a consideration by any other name, the RWA is acting as a pure agent and hence exclusion from the value of taxable service would be available. However, in the case of electricity bills issued in the name of RWA, in respect of electricity consumed for common use of lifts, motor pumps for water supply, lights in common area, etc., since there is no agent involved in these transactions, the exclusion from the value of taxable service would not be available. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">What does this mean? A danger lurking? </font></p></td>
</tr>
<tr>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is CENVAT credit available to RWA for payment of service tax? </font></p></td>
<td width="0" valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RWA may avail cenvat credit and use the same for payment of service tax, in accordance with the Cenvat Credit Rules. </font></p></td>
</tr>
</table>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2014/sercir175.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC Circular No. 175 /01 /2014 - ST, Dated: January 10, 2014 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>US Customs returns 'most wanted' stolen antique sculpture to India </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/stolen.jpg" alt="Legal Corner Icon" width="196" height="356" hspace="5" border="0" align="center"></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>U.S.</strong> Immigration and Customs Enforcement's (ICE) Homeland Security Investigations (HSI) returned three recovered sculptures, valued at more than 1.5 million USD, to the government of India yesterday during a repatriation ceremony at the Indian Consulate in New York. One of the objects - a 350-pound sandstone sculpture stolen from an Indian temple in 2009 - was listed as one of INTERPOL's top 10 most wanted stolen works of art. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 350-pound "Vishnu and Lakshmi" sandstone sculpture dates back to the 11th or 12th century and was listed as No. 6 on INTERPOL's top 10 most wanted works of art. Also stolen from the temple and repatriated during the Jan. 14 ceremony was the 600-pound "Vishnu and Parvati" sandstone sculpture, dating to the same period. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Vishnu and Lakshmi" </em>was transported from India to Hong Kong. From there, it was sold to a dealer in Thailand, and then resold to a buyer in London. The London buyer shipped the sculpture to New York City for an exhibition in March 2010. On April 15, 2010, HSI special agents recovered the piece while it was being shipped back to London. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Dish TV wants exemption from Service Tax </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FOR</strong> the last six-seven years, Dish TV has been requesting the Finance Ministry to exempt it from Service Tax. DTH operators claim that they have to pay up to 50 per cent taxes while cable operators have to bear just about 32 per cent. The tax burden makes DTH expensive for consumers as well. They say that DTH is the most taxed service in the country. The various taxes thrust on DTH players include service tax, entertainment tax ranging from 10 to 45 per cent in various states, VAT on equipments and 10 per cent of their annual gross subscription revenues as licence fees to the government. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Thursday's cases</font></strong></font></strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></font></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import of mobile phones - No basic duty or CVD on the product - SAD is refundable - even if value is enhanced higher duty is refunded - Revenue neutral - Stay granted - CESTAT by Majority </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>OUT</strong> of 28 consignments, in 27 consignments goods were cleared after payment of duty at the declared value. Under a customs notification, importer is eligible for refund of SAD subject to fulfilment of the conditions of the notification. In the present case also, importer was granted refund of SAD paid by them on clearances of the goods. Had value of goods been loaded to USD 55 per piece at the time of clearances of the goods, importer would have got the refund of duty payable at the enhanced value. Out of total demand of Rs.70,51,612/-, SAD portion is approximately Rs.54.18 lakhs and the balance amount of Rs.16.32 lakh pertains to NCCD and Education Cess. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when assessee accepts loan in cash, exceeding limit u/s 269SS, and when source of funds is not withdrawal from banks, such loan may be construed as black money and same attracts penalty u/s 271D - YES: High Court </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>assessee, an individual, had filed its return of income for the AY 2007-2008 declaring total income of Rs 2,59,830/-, which was scrutinized after issuing notice u/s 143(2) and the assessment was completed u/s 143(3). By a notice, JCIT called upon the assessee to furnish extract of the ledger account of six creditors in whose names amount was due and payable. It was indicated that the assessee had accepted loan exceeding the limits specified u/s 269SS from six creditors during the FY 2006-2007. The assessee submitted his explanation. However, penalty was imposed u/s 271D equal to the loan amount taken amounting to Rs.29,47,500/-. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether when the assessee accepts loan in cash, exceeding the limit u/s 269SS, and when the source of funds is not withdrawal from banks, such loan may be construed as black money and the same attracts penalty u/s 271D. And the answer goes against the assessee. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Promotional products are to be valued based on rule 4 of Valuation Rules, 2000 as clarified in Board Circular dated 25/04/2005 - Demand upheld along with mandatory penalty and redemption fine - Appeal dismissed: CESTAT </strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE </font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">appellants are manufacturers of cosmetics and toilet preparations such as hair dyes, shampoo, conditioners, etc. falling under Chapter 33 of the Central Excise Tariff. The cosmetic products are called 'catalogue products'. For promoting the catalogue products, articles similar to the catalogue products are issued free-of-cost along with the catalogue products and the same are called ‘promotional products'. In most of the cases the promotional products is out of pack i.e. the catalogue products and the promotional products were not issued in the same pack i.e., for example, with catalogue product of 400 ml shampoo, the appellants offered promotional pack of 90 ml. of conditioner. The package of shampoo bears a declaration that <em>"Free - 90 ml conditioner with this pack"</em>. The package of conditioner would bear a declaration such as <em>"Free Pack"</em> and <em>"Free: Not for Retail Sale." </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant was determining the assessable value of the promotional products under Rule 8 of the Valuation Rules, 2000 by taking into account its cost of production plus 10% notional profit. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns Tomorrow for the judgements </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Until Tomorrow with more DDT </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice day. </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
</body>
</html>