TIOL-DDT 2445 · the untouched capture
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<!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 face="Verdana, Arial, Helvetica, sans-serif"><strong><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></font></strong></font><font color="#663399" size="3">TIOL-DDT 2445 </font><font size="2"><br> </font></strong><font size="2"><strong>25.09.2014 <br> Thursday </strong></font></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs - Image Builders for the Country - Facilitation at Airports - CBEC Instructions - Customs is not all About Annoying Passengers at Airports </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC </strong>realises the importance of facilitation at International Airports, as international passengers form an opinion of our country from the way they are treated by the Customs officers. And the Board has issued instructions. The salient features of the instructions are: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>I. Training</strong>: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Training and exposure to modern methods of developing soft skills would certainly improve the manner in which a Customs officer interacts with international passengers. This would ensure a higher level of passenger facilitation as well as create a good image of the Department and of our country. Therefore, besides close monitoring by the supervisory officers, training of the Customs officers posted at international airports has to be given importance. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Hence, the Board has decided that the Chief Commissioners of Customs with international airports in their charge shall ensure that every Customs officer newly posted at the international airports mandatorily undergoes a training in the relevant rules and regulations as well as in the manner of dealing with international passengers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The emphasis should be on sensitizing the Customs officers to deal with all arriving passengers and especially international passengers in a polite, professional and pro-active facilitative manner. These training programmes should be repeated on 6-monthly intervals. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Since multiple agencies function at international airports, it would also be useful to coordinate interactive sessions involving officials of other agencies so that collectively a good impression is made on international passengers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The Chief Commissioner of Customs should coordinate these training programmes with NACEN, but should also take initiative to organize in-house programmes. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>II. Help Desks</strong>: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. A measure that would assist international passengers and in turn create a good image of the Department and our country would be through “Help Desks”. Admittedly, PROs perform this function today, but it is important to publicize this facility. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Since the public is largely attuned to “Help Desks” we need to use this term. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Thus, the Board desires that the Customs should set up a “Help Desk” in a prominent place immediately after immigration in the arrival hall and similarly in the departure hall of international airports. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. There should also be a signboard to guide the international passengers to the “Help Desk”. Needless to state, the Customs officers(s) manning the “Help Desk” should be properly selected and must have in his/her possession required forms and information to guide international passengers. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board wants the Chief Commissioners and Commissioners to take steps on institutionalizing the training programmes as well as establishing the “Help Desk”. The Board expects that these steps would enhance passenger facilitation as well as create a good image of the Department and our country. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, the then Finance Minister in his Budget Speech for the year 2005-2006 had mentioned this - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"As a measure of facilitation, I propose to follow international practice and establish large taxpayer units (L.T.Us). To begin with, these units will be set up in major cities. I would like to invite large taxpayers, whether of corporate tax or income tax or excise duties or service tax, to participate in the programme and avail of the single window service. For small taxpayers, I propose to set up Help Centres in cooperation with industry associations, professional bodies and NGOs." </font></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the pious Board had come out with a Circular 815/12/2005-CX, dated 13th May, 2005 advising that - </font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“4. For the convenience of the trade, such Centres should not be run from the Central Excise & Customs offices but from the places where the business is located. Accordingly, they should function in close cooperation with the local Chambers of Commerce/ Trade Association from suitable premises in their local offices earmarked for the purpose. If need be, help may also be sought from Municipal Bodies/ Corporations/ Local bodies. As the basic objective is to facilitate the trade in a familiar ambience, such help should normally be volunteered by the local Chambers of Commerce/ Associations. These Help Centres should be made functional w.e.f. 1st July, 2005.” </font></em></font></p> </blockquote> </p> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nine years down the line, everyone knows what happened to these Centres - relics of some bygone facilitation measure! </font> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>What happens in the field </strong>? The Chief Commissioners and Commissioners don't even see the officers posted in the airports except when they are made to do protocol for these officers in the airports. While there are some very smart looking officers in our airports, we also have some shabbily dressed uncouth officers posted in the airports. Such officers should be hidden from public view, but are being presented before foreigners as samples of Indians and Indian officers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is great that Board has realised the importance of presenting a good image - but it should start with selection of the officers posted to the airport - let us lose a few thousands of rupees as duty, but let us ensure that people coming to the country except smugglers are heartily welcomed by the Customs. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Kunio Mikuriya, Secretary General, World Customs Organization delivering a convocation address once said,<font color="#FF0000"> When people think about Customs, the first thing that comes to mind is, officers annoying passengers at airports… </font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can we change that? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally the officer who signed the CBEC Instruction was very polite. He told the Chief Commissioners and Commissioners - “ <em>A compliance report would be appreciated </em>.” </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hope you will get a chance to appreciate! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2014/instruction14_010.htm" target="_blank"><strong>CBEC Instruction in F. No.450/148/2014-Cus.IV , Dated: September 19 2014</strong></a> </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - Joint Venture - CBEC Clarifies </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> seems certain doubts have been raised regarding: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. the levy of service tax on taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. the levy of service tax on taxable services provided inter se between the members of the JV; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. taxation of cash calls or capital contribution made by the members to the JV and also administrative services provided by a member to the JV. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Clarifies: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>According to Explanation 3(a) of the definition of service, “an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons”. In accordance with the above explanation, JV and the members of the JV are treated as distinct persons and therefore, taxable services provided for consideration, by the JV to its members or vice versa and between the members of the JV are taxable </em>. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Detailed and close scrutiny of the terms of JV agreement may be required in each case, to determine the service tax treatment of cash calls. Some important aspects, by way of illustration, which could be examined in this regard, are:- </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Taxable service provided by a JV to its members: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Cash calls, sometimes, could be in the nature of advance payments made by members towards taxable services to be received from the JV. For instance, JV which receives the cash call from its members may in return agree to do something of direct benefit either to the member or on the behest of a member to a third party, such as granting of right, reserving production capacity or providing an option on future supplies. </font></p> </blockquote> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Taxable services received by a JV from its members or third party: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Payments made out of cash calls pooled by a JV, towards taxable services received from a member or a third party is in the nature of consideration and hence attracts service tax. </font></p> </blockquote> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Taxable services provided by members to the JV: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Usually responsibility of managing the cash calls of the JV is assigned to one or some of the members of the JV, by way of a contractual agreement, for which he/they may receive a consideration either in cash or kind (say, goods or services). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> A member of JV may provide support services (for example, administrative service in the form of setting up/management of a project office/site office) to the JV for a consideration either in cash or kind (say, goods or services). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> JV being an unincorporated temporary association constituted for the limited purpose of carrying out a specified project within a time frame, a comprehensive examination of the various JV agreements (at times, there could be number of inter se agreements between members of the JV) holds the key to understanding of the taxation of transactions involving taxable services between the JV and its members or <em>inter se </em> between the members of a JV. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board advises the officers in the field formations to carefully examine the leviability of service tax with reference to the specific terms/clauses of each JV agreement. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2014/sercir179.htm" target="_blank"><strong>Circular No.179/5/2014-ST, Dated: September 24, 2014 </strong></a></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RTI - No need to say why the information is sought - Madras High Court corrects decision </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY </strong>while reporting the requirements under RTI Act, DDT mentioned about a Madras High Court decision that an information seeker under the RTI Act has to show why he wants the information. This decision has caused a commotion in the country. It is reported that the High Court <em>suo moto</em> revised its order and deleted the portions in the order which held that the information seeker had to show why he wanted the information. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Apparently the provisions of Section 6(2) of the RTI Act was not brought to the notice of the High Court when the initial order was delivered. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 6(2) reads as: </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">An applicant making request for information shall not be required to give any reason for requesting the information or any other personal details except those that may be necessary for contacting him . </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Right to Information SAVED! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>An Apology</strong>: While reporting the DoPT Memo about <em>suo moto </em> publication of certain information by the Government departments, I had made a remark that CBEC and CBDT have not published this information. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Commissioner pointed out to me that CBEC has indeed published the details and I was wrong. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This was a gross blunder on my part and should not have happened. I deeply regret the gaffe and unconditionally apologise to the Board and the Netizens. </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Corporate Inversions - US Action </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> US Government this week tightened tax rules to deter American Companies from moving their headquarters to lower tax countries to escape US taxation. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A corporate inversion is transaction in which a U.S. based multinational restructures so that the U.S. parent is replaced by a foreign parent, in order to avoid U.S. taxes. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">US Treasury Secretary Jacob Lew said, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Inversion transactions erode our corporate tax base, unfairly placing a larger burden on all other taxpayers, including small businesses and hardworking Americans. It is critical that this unfair loophole be closed. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Today, in an important first step, Treasury is announcing targeted action to meaningfully reduce the economic benefits of corporate inversions, and when possible, stop them altogether. This action will significantly diminish the ability of inverted companies to escape U.S. taxation. For some companies considering deals, today's action will mean that inversions no longer make economic sense. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>These are transactions in which a U.S. based multinational restructures so that the U.S. parent establishes a foreign tax domicile, in large part to avoid U.S. taxes. This shifting of a firm's tax address is not the same as a merger driven by business reasons, such as efficiency or expansion. These transactions may be legal, but they are wrong, and our laws should change. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>We're also making it more difficult for companies to invert, by strengthening the requirement that the former owners of the U.S. entity own less than 80 percent of the new combined entity. </em></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Representation only through Proper Channel - CBDT tells officers </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT</strong> has observed that of late t here is an increasing tendency on the part of some of the officers and staff at different levels to by-pass the prescribed channels of representation. Such officers write directly to the higher authorities ignoring the prescribed channels by directly marking the copies of their representations as 'advance copy' to CBDT and sometimes even to Revenue Secretary and the FM. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This practice of sending advance copies of communication to the CBDT or Revenue Secretary or FM directly without following the proper procedure of 'proper channel' is inappropriate and needs to be discouraged. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, Board requests all Principal Chief Commissioners to instruct all officers and staff under their cadre control to refrain from submitting their representations/ grievance petitions on service matters as advance copies, directly to CBDT and other higher authorities, by-passing the prescribed channel of communication. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Officers/Staff violating these instructions may be liable for appropriate disciplinary action for displaying conduct unbecoming of a Govt. servant attracting the provisions of Rule 3 (1) (iii) of the CCS (Conduct) Rules. 1964. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">All the violators are senior responsible officers of the Government and they know the Rules - they also know that they can get away with this blatant violation . </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/CBDT_Office_Mem_Instructions.htm" target="_blank"><strong>CBDT Office Memorandum in F. No.Dir(Hqrs)/Ch.(DT)/29/2013, Dated: September 17 </strong></a></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"> – Friday's cases</font></strong></font></strong></font></p> <p align="justify"><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">Central Excise </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Goods procured under Notification No 22/2003 CE and 52/2003 Cus by EOUs and cleared in DTA - Whether benefit of exemption under Notification No 6/2006 CE is admissible - Matter referred to Larger Bench in view of conflicting decisions : CESTAT</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant being an EOU, had imported and procured locally inputs for manufacturing of goods for export, by availing benefit of <em>Notification No. 22/2003-CE </em> and 52/2003-Cus. There is a proviso in the said notifications, which requires an assessee to discharge or return back the amounts of customs duty forgone by the department if the goods are cleared in DTA, without payment of duty. In the cases in hand, the appellant has availed benefit of exemption Notification No. 06/2006-CE. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant has placed reliance on the decision of the Tribunal in the case of <em>M/s. Synergies-DoorayAutomative Limited & Ors </em><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2008/2008-TIOL-682-CESTAT-BANG.htm"><strong><font size="1">2008-TIOL-682-CESTAT-BANG</font></strong></a><strong><em>, </em></strong> wherein the very same notifications were interpreted and it was held that no duty can be demanded on the imported inputs, if there is DTA clearance claiming exemption. Revenue relied on another judgment wherein diagonally opposite view has been taken by the Tribunal. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Whether when assessee is born out of restructuring of Electricity Board, expenditure incurred on IT support to LAN, upgradation of bandwidth and for coordination with BSNL for better connectivity is to be treated as capital in nature - NO: High Court </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee company is engaged in the business of generation, transmission and distribution of electricity in the State of Gujarat. The erstwhile Gujarat Electricity Board in a process of restructuring was demerged into seven different companies. <em>Gujarat UrjaVikas Limited</em> [GUVNL] was assigned the function of bulk purchase and sale of power. The return of income filed by the assessee for the A.Y 200607 declaring Nil income and the book profit was shown which was revised later on account of some error in computation and the same was reduced. Return was processed under Section 143 (1) but later scrutinized. In scrutiny assessment, income and book profit under Section 115JB of the Act was computed. The Assessing Officer was of the opinion that an expenditure claimed under "Legal & Professional Fees" pertained to re-organization of the business of erstwhile Gujarat Electricity Board by way of demerger and also included expenditure pertaining to issue of allotment of shares; expenditure pertaining to Internet Bandwidth, supply and installation of software, legal and professional fees in respect of restructuring, etc. These expenses according to the Assessing Officer were not the business expenditures, but, were capital in nature, hence were disallowed. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether when assessee is born out of restructuring of an Electricity Board, the expenditure incurred on IT support to LAN, upgradation of bandwidth and for coordination with BSNL for better connectivity is to be treated as capital in nature. And the answer goes against the Revenue. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ST - There cannot be a service tax levy on supply of goods - Prima facie view is that the cost of goods supplied while rendering a repair service cannot be subjected to levy of service tax - Pre-deposit waived & stay granted: CESTAT </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE appellants had entered into an agreement with the principal for repair of containers used for transportation of goods by sea. During the process of repair, they use raw materials and consumables and also labour for the repairs undertaken. On labour charges and consumables, they had discharged the service tax liability. On the raw materials used in the repair of the containers on which VAT/sales tax liability accrued, appellant did not discharge service tax liability on the ground that the said activity amounts to supply/deemed sale of the goods. It is their contention before the CESTAT in the second round of proceedings that they are eligible for abatement of the value of the goods supplied under Notification 12/2003-ST or 1/2006-ST. </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"><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 size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@tiol.in"><strong>vijaywrite@tiol.in </strong></a></font></p> </body> </html>