TIOL-DDT 2444 · 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><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3"><s><strong><font size="2"><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"><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></font></strong></font></strong></font></strong></font></strong></s>TIOL-DDT 2444</font><br> 24.09.2014 <br> Wednesday </strong></font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Bangalore CESTAT Decides major issues on refund of CENVAT Credit </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> a path breaking Order in which as many as 56 appeals were decided together, the Bangalore Bench of the CESTAT decided certain major issues concerning refund of CENVAT Credit for exporters. This is an interim order on issues and each of the appeals will be decided separately. The appeals are considered to be part heard. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is a laudable effort on the part of the Bangalore Bench that appeals involving common issues are to be identified and listed together and decided, in order to reduce pendency. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Perhaps this, being an interim order, cannot be challenged in the High Court. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issues and the decisions are:</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.1:</strong> Whether Refund under Rule 5 of CENVAT Credit Rules would be admissible when there was no notification issued prescribing safeguards, conditions and limitations to be fulfilled? </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">wherever the refund has been rejected on the ground of words used in the notification, will have to be remanded to the original adjudicating authority for reconsideration of the eligibility of credit in the light of amendment issued in 2010 with retrospective effect. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue no. 2:</strong> In the case of refund under Rule 5 the place of removal which has been a subject matter of dispute in several cases. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#FF0000">Decision:</font> place of removal is taken as port/airport/land customs station and all the services utilized up to the stage would become eligible for refund under Rule 5. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.3:</strong> Whether CENVAT credit can be refunded under Rule 5 when there was no notification prior to 14.03.2006. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> YES </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 4: </strong>stand taken by the Revenue that in respect of 100% EOUs, the CENVAT credit cannot be taken at all since the finished goods are exempt. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After 10.09.2004 CENVAT credit cannot be denied on the ground that unit availing the credit is a 100% EOU. And so refund has to be given. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 5:</strong> The activity of provision of service is in India and therefore the claim for refund on the ground that service has been exported cannot be accepted. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision: Board itself has issued a clarification vide Circular No. 111/5/2009-ST dated 24.02.2009. In this circular in paragraph-3 Board has accepted that for category (iii) services (As per Export of Services Rules), it is possible that export of service may take place even when all the relevant activities take place in India so long as benefits of these services accrue outside India. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 6:</strong> Nexus between the input services and the output services. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> It is nobody's case that there is no need to establish the relation between the input services and the business of manufacture. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.7:</strong> Foreign Inward Remittance Certificate </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In certain cases, the lower authorities have taken a view that production of foreign inward remittance certificate by the claimant to claim refund is not sufficient. A certificate from the bank certifying that the amount in the invoice has been received specifically with reference to the invoice has to be made available. What is required to be established by an exporter is that in respect of Invoices raised by him, consideration in foreign currency has been received. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.8:</strong> Can clearance to a 100% EOU be considered as export? </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> YES; this issue is no longer<em> res integra</em> and is covered by the decision in the case of <em>NBM Industries & Shilpa Copper Wire Industries. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.9:</strong> Proof of payment of service tax </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In some cases, the authorities sanctioning the refund are insisting that the claimant should produce proof of payment of service tax by the service provider. - Not required </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 10:</strong> Defective documents: </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> rejection of the claim for refund of Cenvat credit on the ground that it is not admissible when the unit was not registered cannot be upheld. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 11:</strong> Condonation of omissions in documents as per the provisions of Rule 9 of Cenvat Credit Rules, 2004. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Rule 9(2) of Cenvat Credit Rules provides that if the document does not contain all the particulars but contains details of duty or service tax payable, description of goods, etc, Cenvat credit may be allowed. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.12:</strong> Rejection of refund claim on the ground that output service is not taxable. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision :</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> decisions in cases where credit has been denied or refund has been denied on the ground that export is not made under Bond or Letter of Undertaking cannot be sustained. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.13:</strong> Cenvat credit without registration </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Provisions of Rule 3 of Cenvat Credit Rules, 2004 show that credit can be taken by a manufacturer or a provider of output service and there is no requirement of registration under Rule 3 of the CCR, 2004 at all. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue no. 14:</strong> Taxability of output and admissibility of Cenvat credit. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The admissibility of Cenvat credit is not relevant for the purpose of determination whether refund is admissible under Rule 5 of CCR or not. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. 15:</strong> Relevant date for filing refund claim. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> provisions of Section 11B for the purpose of limitation would be applicable. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No.16</strong>: Method for calculation of relevant date </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision:</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> the relevant date should be the date on which the consideration has been received where the claimant is service provider and consideration paid where the claimant is service receiver. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this order of the Tribunal today. Please see<strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTYzOTc=" target="_blank"><font size="1"> 2014-TIOL-1836-CESTAT-BANG </font></a> </strong></font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Suo Motu</em> Disclosure under RTI Act - Government disobeys Government </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per the Right to Information Act, 2005, every Public Authority is required to publish within one hundred and twenty days from the enactment of this Act: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. the particulars of its organisation, functions and duties; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. the powers and duties of its officers and employees; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. the procedure followed in the decision making process, including channels of supervision and accountability; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. the norms set by it for the discharge of its functions; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. the rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. a statement of the categories of documents that are held by it or under its control; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. a statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. a directory of its officers and employees; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. the monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. particulars of recipients of concessions, permits or authorisations granted by it; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. details in respect of the information, available to or held by it, reduced in an electronic form; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. the names, designations and other particulars of the Public Information Officers; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. such other information as may be prescribed and thereafter update these publications every year; </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Apart from these, the Act stipulated that, <em>"It shall be a constant endeavour of every public authority to take steps in accordance with the requirements of clause (b) of sub-section (1) to provide as much information suo motu to the public at regular intervals through various means of communications, including internet, so that the public have minimum resort to the use of this Act to obtain information." </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Act is now nine years old and even now you don't find this information on the web sites of the Government Departments. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DoPT has been repeatedly issuing Office Memoranda asking the Government departments to comply with the statutory requirement and the helpless DoPT has found that most of the Government Departments are violating this law. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the DoPT has sent its third request to all the Departments. Who will bother? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Neither CBEC nor CBDT has published this information. Even Judicial Bodies like CESTAT and ITAT are in the august company of CBDT and CBEC in not publishing this information. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just last week, the Madras High Court held that an information seeker under the RTI Act has to show why he wants the information. The High Court observed, </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"the "right" must be coupled with an object or purpose to be achieved. Such object and purpose must, undoubtedly, have a legal basis or be legally sustainable and enforceable. It cannot be construed that a request or query made 'simpliciter', will fall under the definition of "right to information". The "right" must emanate from legally sustainable claim. There is a difference between the "right to information" and the "right to seek information". ... </font></em></p> <p align="justify"><em><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">a person who seeks information under the RTI Act, must show that the information sought for is either for his personal interest or for a public interest.” </font></em></p> <p><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rti/DOPT_Office_Memo_suo%20motu.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DoPT OM No. 1/6/2011-IR, Dated: September 22, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">What happened to new Benches of CESTAT? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ADDRESSING </strong>a meeting in Hyderabad on 8.6.2013, Justice Goda Raghuram, the CESTAT President said that the proposal to start a CESTAT Bench at Hyderabad is seven months pregnant but he was not sure of a safe delivery in nine months. <strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTc5NDg=" target="_blank">[DDT 2123 - 10.06.2013] </a></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In October 2013, the Union Cabinet had approved setting up of six additional benches of CESTAT. It is nearly one year after the cabinet approval and the new benches don't seem to be a nearby possibility. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTg4NjE=" target="_blank">DDT 2212 - 18.10.2013</a></strong>, commented: </font></p> <blockquote> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The cabinet approval does not mean that the new Benches will start functioning from tomorrow - the most difficult job is to get Members for the Tribunal. We need 12 new Members (apart from the existing vacancies) - 6 Technical and six Judicial Members for the six Benches. Appointment of Judicial Members is a long drawn out process. As for Technical Members, it is very difficult to find willing and good Commissioner and above level officers from the department to become Technical Members in the Tribunal as there is tremendous drudgery in the job without commensurate perks . </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As of now, it seems we need 16 new members and in the next one year, seven Members are to retire. So, that makes it 23 Members. Where and when are we going to get them? </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><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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">Customs </strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Seizure of Foreign Currency - Tribunal fell in error by converting absolute confiscation into confiscation with option to redeem - Also allowing 25,000 USD as permissible amount is not correct - Question of law answered in favour of Revenue: HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS</strong> is an appeal by revenue against the order of Tribunal reported in <strong><font size="1"><em><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2005/2005-TIOL-515-CESTAT-MAD.htm" target="_blank">2005-TIOL-515-CESTAT-MAD</a></em></font></strong>. Please also see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2157"><strong>Confiscation of foreign currency: Can redemption be allowed?</strong> </a>USD 55,500 was seized from an individual who died on 3.10.2001. Since there was no RBI clearance for the above foreign exchange it was absolutely confiscated and penalty of Rs five lakhs was imposed. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On appeal by the successor, the Tribunal held that though the currency was required for remittance for technology purposes, it was a fact that the same was not remitted through legal channels nor procured through legal routes and held that USD 25,000 was permissible to be carried by any passenger going abroad during the material time and the absolute confiscation was converted into confiscation with an option to redeem on payment of fine of Rs two lakhs. </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 interest paid to sister concern is to be disallowed merely on ground that such interest was not paid by assessee to any other parties from whom it had taken advances - NO: ITAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a reality developer. The assessee has paid interest of Rs.63,45,627 to its sister concern being specified person u/s. 40A(2)(b). Interest was paid @ 12% per annum. The assessee has not paid interest on similar advances. The assessee was having unsecured loans of Rs.7,66,79,452/- on which also the assessee has not paid any interest. The assessee has made interest free advances to various parties amounting to Rs.17,55,87,523/-.The AO who was of the opinion that the assessee has not paid interest to any parties from whom he has taken advances and further the said interest was not reflected in the Tax Audit report u/s. 44AB. The AO accordingly disallowed interest of Rs.63,45,627/- paid to sister concern being specified person u/s. 40A(2)(b). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether interest paid to sister concern can be disallowed on the ground that the assessee has not paid interest to any other parties from whom it had taken advances and further the said interest was not reflected in the Tax Audit report u/s. 44AB. NO is the answer. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Activities undertaken by appellant involves writing of scripts, recording voices of artists, producing program, providing musical background & recording of sound - <em>prima facie</em> activity does not fall within statutory definition of 'sound recording' - <em>bona fide </em>case for grant of stay: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> activities undertaken by the appellant include writing of scripts by engaging freelance writers, getting suitable voices approved for the purpose of recording, recording voices with artists and writers, providing background music, if necessary, and recording the programme in their studio. These programmes are mainly for the purpose of advertising such as advertisement jingles. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The above was music to the ears of the department who issued a SCN demanding Service Tax purportedly under the category of ‘sound recording studio or agency service'. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements </font></strong></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="left"><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></strong></p> <div 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"> <strong> <a href="mailto:vijaywrite@tiol.in">vijaywrite@tiol.in </a></strong></font> </div> </body> </html>