TIOL-DDT 2422 · the untouched capture
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<p align="justify"><font size="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><font color="#663399"><s><strong><strong><strong><strong><strong><font color="#663399"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=20079"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2014_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="250" height="123" hspace="5" border="0" align="right"></a></font></strong></strong></strong></strong></strong></s></font></strong></strong></strong></font></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2422</font><br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>25.08.2014 <br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Monday</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Come to office on time - Govt tells Babus</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BASED </strong>on a letter from the Cabinet Secretary, the CBDT has written to all the Cadre Controlling Principal Chief Commissioners on the importance of clean and tidy office which gives an air of efficiency and observance of punctuality which is essential for maintenance of office decorum and discipline. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBDT directs the field formations that: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. Precincts of each office has to be spic and span. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. There should be no dust, no old ACs, Almirahs, and old furniture belonging to the office lying around in corridors, or common areas near staircases, and no betel leaf-stained corners. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c. Dustbins should be provided in the rooms, corridors and washrooms for putting waste paper and garbage. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d. The Agency responsible for maintenance of cleanliness and upkeep of office premises should be instructed suitably to provide services of highest standard failing which penal provisions of the contract signed with the agency may be invoked. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e. Services of Civil, Electrical and Horticulture Wings of CPWD should be obtained wherever required, to improve the overall ambience of office buildings consistent with the prevalent green building norms. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">f. To give a neat and tidy look to the sections, the officers concerned may also be impressed upon to take special interest in weeding out of obsolete papers/files and to record all closed cases after action on the issues considered thereon has been completed, as per the prescribed retention schedule. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. All the officers and staff working in offices under cadre control of Pr.CCsIT should strictly observe the prescribed office timings. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. It should be ensured that they do not overstay the lunch break and leave offices early before closing of office hours. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c. No amount of external efforts can bring about improvements in punctuality of the officials on sustained basis unless Heads of Departments themselves take a personal interest in the same and observe the prescribed office hours. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d. Therefore, all HODs may be instructed to conduct regular, unannounced and surprise punctuality checks alongwith checking of attendance registers of the offices to see that the officials are observing office hours meticulously. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e. Habitual latecomers may also be warned to mend their ways failing which disciplinary action may be taken against them. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you can really implement these lofty instructions, everything else will fall in place. Corridor cleaning will produce better results than cadre review. Let Modi's Clean India campaign begin in his offices. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hopefully, the CBEC would also be aware of these directives of the Cabinet Secretary and they too will be issuing 'like' instructions in the days to come. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT 1211 08.10.2009 had asked - <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=OTc3Mg==" target="_blank">Junk Furniture in Government offices - why not dispose them? </a></strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also see <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTUwOTU=" target="_blank">Poor Ambience in Central Excise and Customs Offices - CCs Responsible - MoS </a> - DDT 1866/ 28.05.2012</font></strong></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=38&filename=pitara/misc_files/office_memorandum_maintenance_cleanliness.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT OFFICE MEMORANDUM in F.No.Dir(Hqrs.)/Ch.(DT)/25(10)/2014/774 , Dated: August 21, 2014 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Govt Hikes Customs Duty on Import of Sugar </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON </strong>15<sup>th</sup> August 2014, Food Minister Ram Vilas Paswan said: "<em>We are ready to raise the import duty to 40 per cent from 15 per cent, maintain export incentives for raw sugar, allow ethanol blending up to 10 per cent from the current 5 per cent but the mills have to give an assurance that they will clear the farmers' </em> dues." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We don't know whether the Mills have given the assurance but the Finance Ministry has increased the Customs Duty on Raw Sugar, Refined or white sugar from the present 15% to 25%. This seems to be basically to curb imports as there is excess sugar production in India. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2014/ctariff14_026.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No.26/2014-Customs, Dated: August 21, 2014 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - the <em>Haj </em>Exemption </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IMMEDIATELY</strong> on seeing the Haj Exemption Notification No. <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2014/stnot14_017.htm" target="_blank">17/2014</a></strong> - Service Tax, Dated: August 20, 2014, I contacted Ataur Rahman, the Chief Executive Officer of the Haj Committee of India. I had the honour of breaking the news to him. His first reaction was <em>"Issued? Great!"</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I asked him, <em>"Are you responsible for the exemption from service tax for Haj Committee?" </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">His humble answer was, <em>"no not responsible, but an effective pleader for it, yes!" </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you wonder why I contacted Ataur Rahman; he is one of our most distinguished IRS (C&CE) officers and an expert on Service Tax having co-authored an authoritative book on service tax called 'All about Service Tax' to his credit. It is the department's loss that he is at present away from the Department, but he is engaged in God's work as CEO of the Haj Committee of India. I could learn a lot of things on the working of the Haj Committee and the Service Tax issue in my brief interaction with Ataur Rahman. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">First of all, a small correction. In Friday's DDT, I had mentioned that <em>Haj Committee </em> facilitates religious pilgrimage to Haj/Umrah. Rahman corrects me that <em>Haj Committee of India conducts only Haj operations and not Umra.</em> I regret the error and profusely apologise to my readers for this indiscretion which should not have happened. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Haj Committee of India (HCOI) is a statutory body of Ministry of External Affairs (MEA),Government of India, constituted under the Haj Committee Act, 2002. HCOI is tasked with making arrangements for the pilgrimage of Muslims for Haj. The legal provisions make it clear that HCOI is an extended arm of the Central Government. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The services availed by the Haj pilgrims are transportation by Airlines, accommodation, transportation and related services in Kingdom of Saudi Arabia (KSA) and provision of foreign exchange at the time of embarkation. HCOI does not provide these services directly but it collects the exact amounts incurred on these counts and pays to the service providers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aren't the services provided by the Haj Committee already out of the Service tax purview? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Haj is one of the five basic tenets of Islam and is a compulsory religious obligation on a Muslim who can afford to perform it. Thus, all the expenditure incurred by a Haj pilgrim starting from his residence till reaching back to his residence after performing Haj, is part of the religious obligation of Haj. As such one view is that the whole activity of Haj is exempted in terms of Serial No.5(b) of the Notification No<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2012/stnot12_025.htm" target="_blank">.25/2012</a>-ST dated 20.06.2012. ( <em>conduct of any religious ceremony </em>) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The HCOI arranges accommodation, transportation and Haj related facilities/services provided in KSA through Consulate General of India (CGI), Jeddah who arrange these services and make payment to the service providers. As the place of provision of these services is outside India, these would be exempt vide S. No.34 of the Notification No<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2012/stnot12_025.htm" target="_blank">.25/2012-ST</a> dated 20.06.2012. ( <em>Services received from a provider of service located in a non- taxable territory by - (a) Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; </em>) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service tax on air travel is paid by the airlines. An amount is taken from the pilgrims for disbursing equivalent Saudi Riyals in cash to them at the embarkation point. Since this is a pure cash transaction there is no service element in it as per section 65B(44) and, therefore, the question of Service Tax does not arise. Even if there is any tax element, it is payable by the bank disbursing the cash. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The value of the aforesaid services is excluded in terms of Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006 since HCOI acts as a “pure agent” in procuring these services/goods on behalf of pilgrim. Wherever applicable, service tax is to be paid by the service providers concerned e.g. Airlines, bank. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An amount of Rs.1,000/- per pilgrim is collected by HCOI as miscellaneous charges to take care of the expenditure on establishment/ documentation/ arrangements incurred by HCOI and State Haj Committees. These charges can be considered a statutory levy as HCOI is empowered in this regard under Section 30 of the Haj Committee Act, 2002. If so, no service tax would apply on such charges as HCOI is nothing but part and parcel of the Government in terms of Section 66D (a). </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Then why the notification granting the exemption? May be to remove doubts and make the position absolutely clear without a need for interpretation by bright auditors and brighter investigators. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT is grateful to Ataur Rahman for his scholarly assistance - talking to such officers is rejuvenating and makes one feel that everything is not lost. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cadre review Confusions in the Statutes </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Finance Act 2014 in Section 95 stipulates: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act) or in Chapter V of the Finance Act, 1994 or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made:- <strong>(1 of 1944. 32 of 1994.) </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TABLE </strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="0"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></div></td>
<td width="0"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1) </strong></font></div></td>
<td width="0"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></div></td>
</tr>
<tr>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chief Commissioner of Central Excise </font></td>
<td width="0"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Principal Chief Commissioner of Central Excise <br>
or <br>
Chief Commissioner of Central Excise </font></div></td>
</tr>
<tr>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner of Central Excise </font></td>
<td width="0"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Principal Commissioner of Central Excise <br>
or <br>
Commissioner of Central Excise. </font></div></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, wherever you find Chief Commissioner of Central Excise, you have to read it as Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now look at this provision: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 35B(1B)(ii) on Committees to review the Orders of Commissioners and Commissioners(A): </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be. </em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Substituting the authorities as per Finance Act 2014, the above sentence will read as: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Every Committee constituted under clause (i) shall consist of <strong>two Principal Chief Commissioners of Central Excise </strong> or <strong>Chief Commissioners of Central Excise </strong> or two <strong>Principal Commissioners of Central Excise </strong> or <strong>Commissioners of Central Excise</strong>, as the case may be.</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the amended provision, the Committee can consist of: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>1a.<strong> two Principal Chief Commissioners of Central Excise </strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1b. <strong><em>two Chief Commissioners of Central Excise </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>2a. <strong>two Principal Commissioners of Central Excise </strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>2b. <strong>two Commissioners of Central Excise </strong></em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This means that we cannot have a Committee of one Principal Chief Commissioner and one Chief Commissioner that is the Committee can have two Principal Chief Commissioners or two Chief Commissioners, but not one of each variety. Similar is the fate with the Committee of Principal Commissioners and Commissioners. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Enough fodder for confusion and litigation in the days to come. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><font color="#006600"> Jurispruden</font><font color="#FF6633" size="5">tiol</font> <font color="#006600">- Tuesday's cases</font></strong></strong></font></p>
<p align="justify"><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">Central Excise </font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Aerated waters - Whether contaminated, under or over filled bottles or badly crowned bottles amounts to manufactured finished goods, which are required to be entered under R.G.-1 register and which are exigible to payment of excise duty ? - No - High Court answers question of law in favour of assessee Sets aside order of CESTAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is a manufacturer of aerated waters. Central Excise Officers visited the factory of the appellant and, upon investigation, found that the appellant was draining out the aerated water without entering it first in the R.G.-1 register and were not maintaining any record relating to draining out of the aerated water. The officers also found that the aerated water so drained out was not on account of being unfit for human consumption, but on account of the fact that it was not in conformity with the specifications provided under the Prevention of Food Adulteration Act and Weights and Measures Act, 1976. Accordingly, Show Cause Notice was issued demanding duty and penalty, confirmed in adjudication, upheld by the Commissioner (Appeals) and the Tribunal with partial relief in respect of penalties imposed. The assessee is in appeal before the High Court </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"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Whether even if investments made by assessee earn no income, expenditure incurred on such investments is liable to disallowed under Rule 8D(2) - NO: ITAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a non-banking financing company engaged in the business of investing in micro finance companies in India. Assessee entered into a fund management agreement with CAPL as per which, the said company would render consultation services to the assessee in the matter of investment etc. as fund manager. Assessee filed its return declaring 'Nil' income. Initially the return was processed u/s 143(1) and refund on account of TDS was also issued to the assessee. Subsequently, assessee's case was selected for scrutiny. During the scrutiny assessment proceeding, after examining the books of account and other details submitted by the assessee, it was noted by the AO that the fund manager i.e. CAPL was holding 18.7% shareholding in the assessee company. One of the Director in the assessee company was also a director in CAPL with 99% shareholding. He further noticed that in lieu of the services rendered, the fund manager was to be paid remuneration to the fund based services. It was further noticed that while computing its income, assessee has disallowed expenditure u/s 14A read with Rule 8D, out of the fund management fees claimed. After examining the details, AO was of the view that the disallowance of fund management fees worked out by the assessee was not correct. On the basis of the agreement with fund manager, AO worked out the fees paid to the fund manager. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether even if investments made by assessee earn no income, expenditure incurred on such investments is liable to disallowed under Rule 8D(2). And the tribunal's answer is NO. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CUSTOMS</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cus - Provisions of s. 27 of the Customs Act, 1962 are not applicable to Interest paid for warehoused goods u/s 61(2) of Act, 1962 - Consequently, bar of unjust enrichment is not applicable - Appeal allowed: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant had imported S.S. Tubes vide ‘Into Bond Bill of Entry' for warehousing. As the appellants were not having licence for import of the goods duty-free, they kept the goods in the bonded warehouse. After getting the Special ImprestLicence to import, they filed Bills of Entry and the goods were cleared. The appellant did not pay duty but the department asked the appellant to pay interest for the warehousing period as they were not having license during the period. The appellant paid interest Under Protest. </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">Until Tomorrow with more <strong>DDT </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
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