TIOL-DDT 2494 · 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><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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 color="#663399" size="3">TIOL-DDT 2494</font><br> 11.12.2014<br> Thursday</strong></font></p> <p align="center"><em><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600">Service Tax Audit - Cart Before Horse - Board Clarifies </font></strong></font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SERVICE</strong> Tax is an evolving LAW and is only twenty years old and in these twenty years the wise lawmakers have created massive confusion and filled the courts with mindless litigation. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Till 2007, there was actually no provision to audit Service Tax assessees at their premises. By Notification No. 45/2007, a new Rule 5A was inserted in the Service Tax Rules. Rule 5A(2) mandated the assessees to make available the records to the audit party deputed by the Commissioner or the CAG.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board in F. No. 137/26/2007-CX.4 dated 1.1.2008 clarified that <u><em>these amendments have been made in the service tax rules to enable the duly authorised offices to carry out audit or scrutiny as may be necessary to safeguard the interest of revenue</em></u>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But does the Government have the power to frame such rules or the Board the power to issue such instructions? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Delhi High Court in the case of <em>M/s Travelite (India)</em> - <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTUzNzc=" target="_blank">2014-TIOL-1304-HC-DEL-ST</a></strong>, held that any attempt to include provision for such a general audit through the back-door, such as through the impugned rule, is ultra-vires the rule making power conferred under Section 94(1). Rule 5A(2) was consequently struck down. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To legitimise Rule 5A(2), Section 94 was amended to insert a new clause (k), by Finance Act 2014 with effect from 06.08.2014. So, now the Rule making power includes the power to make rules for <em>imposition, on persons liable to pay service tax, for the proper levy and collection of tax, of duty of furnishing information, keeping records and the manner in which such records shall be <strong>verified</strong></em>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But will this clause in Section 94 validate an already existing Rule 5A(2)? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just a few days ago vide Notification no. 23/2014-Service Tax dated 5th December, 2014, the Government inserted a new and revised Rule 5A(2) (<strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjIxODQ=" target="_blank">DDT 2491</a></strong>), obviously in exercise of the new clause (k) of Section 94. So the Delhi High Court order is UNDONE. The Board almost says so in a Circular issued yesterday. Board clarifies, "<em>the Hon'ble High Court of Delhi in the judgment dated 04.08.2014 in the case of M/s Travelite (India) - <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTUzNzc=" target="_blank">2014-TIOL-1304-HC-DEL-ST</a></strong> had quashed rule 5A(2) of the Service Tax Rules, 1994 on the ground that the powers to conduct audit envisaged in the rule did not have appropriate statutory backing. This judgment can now be distinguished as a clear statutory backing for the rule now exists in section 94(2)(k) of the said Act.</em>" </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board further states,</font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Verification of records mandated by the statute is necessary to check the correctness of assessment and payment of tax by the assessee in the present era of self-assessment. It may be noted that the expression "verified" used in section 94(2)(k) of the said Act is of wide import and would include within its scope, audit by the departmental officers, as the procedure prescribed for audit is essentially a procedure for verification mandated in the statute . </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board directs the Departmental Officers to audit the Service Tax assessees as provided in the departmental instructions in this regard. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">First they make the Rule; then they make the Act; then they make the rule - after litigation in several High Courts. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczMzQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 181/7/2014-Service Tax, Dated: December 10, 2014 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">GST - FM to Meet State FMs today </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SPEAKING</strong> in the Lok Sabha yesterday, Finance Minister Arun Jaitley said, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Tomorrow, I have called all the Finance Ministers of the States and GST is an issue on which broadly most parties have agreed. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A major impediment in the implementation of the GST has been the trust deficit between the States and the Centre. One of the major reasons for this trust deficit is non-payment of the CST compensation to the States from 2010 onwards. In my meeting with the Empowered Committee of the State Finance Ministers on 3rd July, 2014, I had committed that partial payment of the outstanding CST compensation will be released this year. I stand by this commitment given by me. Despite difficult and challenging situation, I proposed to release about Rs.11,000crore which is one-third this year as part payment of CST compensation to the States. This will take care of the amount from 2010-11 onwards; the balance amount I will start paying from the next financial year onwards when hopefully the situation would be better. ...</font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GST is not an issue on which we are divided on partisan lines. Most State Governments are going to benefit; the revenues are going to improve as far as the Centre is concerned and States are concerned. I wish to just assure this House with this commitment. </font></em></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">And CII wants CST reduced to 1%. </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MEANWHILE</strong> in a pre-budget meeting with Revenue Secretary Shaktikanta Das, CII suggested reducing the CST rate from 2% to 1% due to the delay in implementation of GST. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CII further suggested: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. short-term stimulus package involving reduction of excise duty on certain goods should continue up to March 15, 2015. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. rationalization of CENVAT credit scheme by doing away with the negative list. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Infrastructure companies should be exempted from paying MAT. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The MAT on SEZs should be abolished. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Benches of CESTAT should be increased to resolve indirect tax litigation where there is a huge pendency on excise and service tax cases. </font></p> </blockquote> <p align="center"><font face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600" size="3">FM on Taxation </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> FM told the Lok Sabha yesterday, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Prime Minister of India writes to a Prime Minister of a foreign country that we have a society governed by rule of law and courts will be respected. When courts decide, we retrospectively nullify that decision. Which investor is going to trust our investment environment then? That is the political question, which we have to address. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Therefore, we want to give India the taxes which are payable. We will go to any extent to charge them. But as regards taxes which are not payable, we just flex our muscles, get the investment environment in India a bad name and eventually do not recover those taxes. </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Income Tax - Salaries - CBDT Issues TDS Circular </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is customary for the CBDT to issue a circular on deductions, computation, TDS etc. on salaries, every year. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head "Salaries" during the financial year 2014-15 and explains certain related provisions of the Income-tax Act. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczMzg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT CIRCULAR NO. 17/2014 [F.No. 275/192/2014-IT(B)], Dated: December 10, 2014 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Large pendency in registration of new assessees on ACES - CBEC Member's concern </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> Member SB Singh has written a D.O. Letter to all the Chief Commissioners about the huge pendency in registration of new assessees. He is informed that 1600 new registration applications in Central Excise and 19,000 in Service Tax are pending with the officers for processing in ACES. He says that in spite of his clear instructions during the All India Conference of Chief Commissioners in Delhi, also repeated during the Central Excise Tariff Conference in Bangalore, to ensure proper disposal of all documents marked to the officers in ACES, including the new registration applications pertaining to other jurisdictions, field officers are waiting for migration of assessees on ACES for granting registration. He says, <strong>This is patently wrong</strong>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He directs the field officers to immediately process the pending registrations on ACES irrespective of the jurisdictions to which the new applicants need to be mapped. These applicants may be granted registrations on ACES according to the jurisdictions which would have been appropriate prior to migration to new jurisdictions so that they can commence or continue with their business activity and pay taxes. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He directs the Commissioners to monitor the pendency personally and ensure that this pendency is wiped out within 15 days as this has a bearing on payment of duty by the new assessees. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He is going to personally monitor the progress. All the best Sir! </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/pendency-regn-aces.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Member's D.O.NO.96/42/ 2014-CX.I (pt.); Dated: December 10, 2014 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Cadre Review Confusion - Migration of assessees to new Jurisdictions - CBEC Member's Directions</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WITH </strong>new Commissionerates and Divisions, nobody knows his jurisdictional officer. CBEC Member Shashi Bhushan Singh has written a D.O Letter to all the Chief Commissioners to ensure that migration takes place smoothly. He says that DG, Systems plans to initiate migration of the assessees as soon as the information is received from the Commissioners or from 20th December whichever is earlier. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He wants the Commissioners and Chief Commissioners supervise and monitor this massive exercise. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/aces-posting-workallocatn.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Member's D.O.NO.96/42/ 2014-CX.I (pt.); Dated: December 10, 2014 </font></strong></a></p> <p align="justify"> </p> <p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#FFFFFF" size="3"style="background-color:#000000" span="span" >Coal </font></em></strong></font><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><em><font size="3"> Classification - Matter goes to Larger Bench</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHEN</strong> the then Hon'ble Finance Minister in his budget speech for 2012-13 said "<u><em>Domestic producers of thermal power have been under stress because of high prices of coal. I propose to ease the situation by providing full exemption from basic customs duty and a concessional CVD of 1 per cent to Steam coal for a period of two years till March 31, 2014. Full exemption from basic duty is also being provided to the following fuels for power generation</em></u>", he perhaps might not have realized that he is actually triggering the stress for the Industry in the next few months and "<em>easing the situation</em>" is never going to be a reality. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The premier investigating agencies started to believe that the thermal power producers of this country, both in public and private sector have been evading crores of Rupees of customs duty by irregularly taking benefit of the exemption announced by the Finance Minister by mis-classifying their coal as Steam coal while it merits classification as Bituminous coal. They started protecting the revenue for the Government. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the matter reached Tribunal, the Bangalore Bench in <em>Coastal Energy Pvt Ltd & Others Vs CCE</em> <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTQ2MzE=" target="_blank">2014-TIOL-1157-CESTAT-BANG</a></strong> upheld the demand on coal imported by classifying the same as Bituminous Coal under Customs Tariff 2701 1200 and rejected the contention of the importers that it is classifiable as Steam Coal. In subsequent order in case of<em> Maheswari Brothers Vs CCE - </em> <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTgwMDQ=" target="_blank">2014-TIOL-2502-CESTAT-BANG</a></strong>, the Tribunal ordered pre-deposit of duty and interest. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Ahmedabad Bench of the Tribunal had also ordered pre-deposit - <strong> <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTc5ODg=" target="_blank">2014-TIOL-2492-CESTAT-AHM</a></strong> and even an appeal by one of the parties to the High Court was not successful. - <strong> <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTc5NzQ=" target="_blank">2014-TIOL-2207-HC-AHM-CUS</a></strong>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue has come up before the Chennai Bench of the Tribunal recently. While disposing the stay applications filed by a number of appellants, the Bench observed that there is a conflict between decisions in case of <em>Tamil Nadu Newsprint & Papers Ltd. Vs Commissioner of Customs, Tuticorin</em> - <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2009/2009-TIOL-1851-CESTAT-MAD.htm" target="_blank">2009-TIOL-1851-CESTAT-MAD</a></strong> and <em>Maheswari Brothers</em> <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTgwMDQ=" target="_blank">2014-TIOL-2502-CESTAT-BANG</a></strong> and placed the matter before the President for constitution of Larger Bench. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now that Chennai Bench has referred the matter to the Larger Bench, will other appellants in the queue get waiver of pre-deposit? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whatever may be the decision of the Larger Bench, the aggrieved party will go in for an appeal. All this because somebody could not draft a Notification properly to give effect to the intention of the Finance Minister. When the intention was to help thermal power industry, the exemption could have been given to any type of coal used by a thermal power plant for generation of electricity. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems the classification by the department largely depends on rate of duty more than anything else. The classification of disputed coal was accepted as Steam Coal by the department when duty rates were initially same for both types of coal. Disputes started after the 2012-13 budget (17th March 2012) when exemption was granted to Steam Coal. When parity is restored for both types of coal from 01.03.2013, it seems the classification, as Steam Coal is not disputed by the department for the imports made after 01.03.2013. So, beware, your classification is not dependent on the actual product, but solely on the rate of duty.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you the much-awaited Chennai Bench Order today. Please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=22217" target="_blank">Breaking News </a></strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><strong><font color="#006600">Jurispruden</font></strong></strong></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em><font color="#FF6633" size="4">tiol<font color="#006600" size="3">-</font></font></em></strong></font></strong></font><em><strong><strong><font color="#006600">Friday's cases</font></strong></strong></em></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">Burden of proving any form of <em>mala fide</em> lies on shoulders of one alleging it - since vessels were boarded by Customs (Prev.) staff and examined and pursuant thereto assessment was done, there cannot be any suppression alleged on part of appellant - Appeals allowed: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Commissioner of Customs (Imports), Mumbai classified the Tug/Supply Vessels "Sea Cheetah" and "Sea Venture" imported by the appellant under CTH 8904 and confirmed differential duty demands of Rs.9,08,68,858.87 and Rs.62,88,264/- respectively by invoking the extended period of time. Further, he also imposed penalties u/s 114A, 112(a) &114AA on various persons who are all before the CESTAT along with the appellant. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant submits that they had filed documents such as invoices, packing list, bill of lading, sale bill and the Indian Register of Shipping certificate at the time of assessment; the vessels were examined by the Customs on first check basis and there after, the goods were assessed to duty as per the claim of the appellant under CTH 8901 9000 as vessels for the transport of goods and persons. </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 engaged in trading of shares incurs expenses on unsecured loan and utilises same for buying shares for investment, such expenses are allowable as per Sec 36(1)(iii) - YES: HC</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee concern was dealing in trading of shares. It was depicted in the order of Tribunal that as per clauses of memorandum, the company was authorised for investment and dealing. Clause-43, though entitles the assessee to carry on all that activities, does not mean it can carry on business or acquiring shares for the purpose of carrying the business. Its expenses were debited by the entry in the accounts and other attempting balances. Balance Sheet shows "Long Term Investment" and not "Stock-in-Trade". The Company for which the shares were acquired was a BIFR Company, the shares of which were hardly tradable. The assessee own version that intention was to acquire the company through BIFR shows that it was not with an intention to carry on business, nor to acquire the shares, but to acquire the company through BIFR. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether when assessee engaged in trading of shares incurs expenses on unsecured loan and utilises same for buying shares for investment, such expenses are allowable as per Sec 36(1)(iii). YES 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">Benefit of savings in Ocean freight passed on to appellant by principal is not chargeable to ST under Cargo Handling Service as there is no service involved - goods belong to appellant & for charging ST there has to be service provider and service recipient: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Bench observed that in the matter of Distribution fee/Agency fee received from the foreign principal under 'Commission Sales Agreement' and 'Non-exclusive Distributor Agreement', the question whether such activities would attract service tax is no longer <em>res integra</em> in view of the decision in <em>GAP International Sourcing (India) Private Limited vs. CST</em> - <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTI3ODU=" target="_blank"><strong><font size="1"><em>2014-TIOL-465-CESTAT-DEL</em></font></strong> </a>holding that where a service provided by a person in India is consumed and used by a person abroad, it is treated as export.</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="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p> <p><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>