TIOL-DDT 2496 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><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><font color="#663399" size="3">TIOL-DDT 2496 </font><br>
15.12.2014 <br>
Monday </strong></font></p>
<p align="center"><font size="3"><strong><font color="#006600" face="Georgia, Times New Roman, Times, serif"><em>Service Tax on Film Exhibitors - CBEC Clarifies </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issue regarding the levy of service tax on film industry with regard to the distribution and exhibition of films was examined by the Board and a <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2011/sercir148.htm" target="_blank"><strong>Circular No. 148/17/2011-ST dated 13.12.2011</strong> </a> was issued wherein it was specifically clarified that wherever distributors enter into an agreement with the exhibitor or theatre owner to share revenue or profit, a new entity emerges. The said new entity either in the form of Joint Venture (JV) or Association of Persons (AOP) will be recognized as a ‘person' and any service provided to or by such JV/AOP will be liable to tax as in the case of any other independent person. As per the said circular: </font></p>
<ul>
<li>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Where a theatre owner exhibits a movie on his account, the copyrights are temporarily transferred and the distributors (who transfer such copy rights) are required to pay service tax on copyright services.</font></div>
</li>
</ul>
<ul>
<li>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whereas if a theatre owner exhibits a movie on account of a distributor, either for a fixed consideration or on revenue sharing basis, service tax would apply in the category of renting of immovable property or business support service, as the case may be. </font></div>
</li>
</ul>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It has also been emphasized in the said circular that the taxability of the services involved in these transactions needs to be decided in view of the facts and circumstances of each case. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board, in a letter to the Chief Commissioner, Hyderabad further clarifies: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ <em>The activity of temporary transfer of copyright was given exemption with effect from 01.07.2012. Hence during the period after 01.07.2012, in cases involving temporary transfer of copyright, service tax is not leviable on the distributors/sub-distributors for providing such service. Moreover exhibitors/ theatre owners are also not leviable to service tax for exhibiting such movies on their own account under support service. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ <em>In case of revenue sharing arrangements between the theatre owners (service provider) and the distributors/sub-distributors/joint venture (service recipient), as the case may be, service tax will be leviable in accordance with the circular dated 13.12.2011. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ <em>For determining the leviability of service tax on film industry with regard to the distribution & exhibitions of the films, the facts and circumstances in each case should be examined in the light of circular dated 13.12.2011 and action taken accordingly. </em></font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczNDE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC Letter in F. No. 356/25/2013-TRU, Dated May 15 2014 </strong></font></a></p>
<p align="center"><font size="3"><strong><font color="#006600" face="Georgia, Times New Roman, Times, serif"><em>Customs - Exemption to Goods imported for J&K Relief </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has exempted imported goods intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir from the whole of the duty of customs and the whole of additional duty of customs subject to the conditions:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) that it is certified by the importer on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) that the said imported goods are sent to the Central Government, the Government of Jammu and Kashmir; or as the case may be, the relief agencies of the Central Government, the Government of Jammu and Kashmir including the relief agencies duly approved by the Central Government or the Government of Jammu and Kashmir for the purpose; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Jammu and Kashmir that the said goods have been donated for use for the aforesaid purpose. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The notification is valid upto and inclusive of the 31st March, 2015. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczMzk=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No.33/2014 - Cus,Dated: December 11, 2014 </font></strong></a></p>
<p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><font size="3"><em>Excise Exemption to Goods for J&K Relief </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </strong>has also exempted goods donated or purchased out of cash donations, for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir from the duty of excise leviable thereon under the Central Excise Act, 1944, subject to the conditions:-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) that it is certified by the manufacturer of such goods on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Jammu and Kashmir; or as the case may be, the relief agencies of the Central Government, the Government of Jammu and Kashmir including the relief agencies duly approved by the Central Government or the Government of Jammu and Kashmir; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, within six months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Jammu and Kashmir that the said goods have been donated for use for the aforesaid purpose. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The notification is also valid upto and inclusive of the 31st March, 2015. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczNDA=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No.25/2014-CX,Dated: December 11, 2014 </font></strong></a></p>
<p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><font size="3"><em>Anti Dumping Duty on Float Glass </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed anti dumping duty on Float Glass of nominal thicknesses ranging from 4mm to 12mm (both inclusive), falling under the headings 7003, 7004, 7005, 7009, 7013, 7015, 7016, 7018, 7019, 7020 of the First Schedule to the Customs Tariff originating in, or exported from Pakistan, Saudi Arabia and UAE. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The anti dumping duty will be effective for a period of five years and shall be paid in Indian currency. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTczMzc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 48/2014-Cus.,(ADD),Dated: December 11, 2014 </font></strong></a></p>
<p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><font size="3"><em>Car Crushed by US Customs </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS</strong> is a classic Mini Cooper. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Crushed.jpg" alt="" width="472" height="314" hspace="5" border="0" align="center"></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nearly 15 years after Austin stopped producing these vehicles, fans in USA are ready to pay in excess of 20,000 USD to own one of these. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> But the US Customs and Border Protection Force plays spoilsport as these are banned as a potentially unsafe car. Over the past year, CBP has increased targeting and inspections of suspect imported vehicles, specifically Minis and Land Rover Defenders. <em>“Safety is the top priority and we are committed to preventing the illegal importation of vehicles and exposing their potential safety risks”</em>, said an official. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So this is what they did to the car last week. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Crushed1.jpg" alt="" width="520" height="348" hspace="5" border="0" align="center"><br>
</font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>100 Reforms in Indirect Taxes </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>KAR-KSHETRA</strong> Foundation, a Voluntary Initiative of former IRS officers headed by former CBEC Chairman Tarun Roy and consisting of former Member CG Lal, former DG, DRI, RS Sidhu and former JS (TRU) V K Garghas written a letter to the Prime Minister suggesting 100 reforms in indirect taxes. (Please see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=22149"><strong>TIOL - COB( WEB) - 425</strong></a>) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some of the suggestions:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Make in India </strong></font></p>
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<td bgcolor="#CDF8F1"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Removal of avoidable cascading which compromises the competitiveness of Indian business viz. a viz. cheap imports; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Facilitating export-oriented economy by recognizing many foreign exchange earning activities as exports and allowing full neutralization of taxes on exports; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Cost reductions by optimizing inventory levels that cannot be done sometimes only because of tax laws; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Reducing the draconian fear of tax compliance by proper checks and balances and removing antiquated provisions; </font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GST </strong></font></p>
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<td bgcolor="#93C9FF"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GST is a tough reform and can become unpopular if the benefits are not appreciated by the common man soon after its launch. This is on account of the fact that the prices of services tend to rise and those of goods do not go down on expected lines. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It will be desirable to carry out a large part of the preparatory work in the existing legislations of central excise and service tax, and present to the States a fully functional and workable model that wins their confidence. </font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Digital India </strong></font></p>
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<td bgcolor="#CCEECC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Digital signatures on any Excise, Service Tax, and Customs documents should be permitted (though provided generally under Information Technology Act). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Allow Cenvat Credit on digitally signed and electronically received copies of invoices, subject to safeguard measures; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Digital copies of relied upon documents can be made acceptable documents unless questioned otherwise. </font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Trust and confidence of Small taxpayers </strong></font></p>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Small sector plays a crucial role in employment generation and encourages entrepreneurship. It is often at the receiving end from tax administrators. They need to be treated with compassion so that they are more willing to join the tax stream. Our suggestions will help give their far greater level of confidence. </font></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Facilitate large taxpayers </strong></font></p>
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<td bgcolor="#F4D2B0"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nearly top 1000 taxpayers account for bulk (around 60%) of the revenue. They have the benefit of sophisticated technology in the running of operations and are impacted disproportionately because of any tax complexity. With the benefit of knowing precisely where the shoe pinches they can also be great facilitators in providing valuable inputs in the making of tax laws blunting much of the adverse criticism later. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is a need for reducing hostility in tax environment by building a relationship of trust and mutual respect with them. Suggestions in this area will help to create this climate. </font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Handing Litigation </strong></font></p>
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<td bgcolor="#FDACCB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mindless litigation of the last many years has resulted in the near clogging of the courts and tribunals entailing huge costs on both sides. Uncertain understanding of tax laws (service tax in particular); coupled with a coercive interest rate up to 30% pa makes the whole environment an advocates' paradise. Many novel suggestions have been made to overcome this herculean task. </font></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Optimize facilitation and enforcement </strong></font></p>
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<td bgcolor="#CCCCCC"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Of the various tax-collection wings the officers of central indirect taxes remain the most feared lot. Part of this is contained in the exemplary penal provision like COFEPOSA, arrests, searches and summons that are more frequently deployed. Such powers were perhaps warranted in a regime where India was facing exchange crisis. With liberalization of the economy and reliance on automated systems and scientific audits, some balance is warranted to remove the fear of draconian actions in fairly routine situations. </font></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While it is laudable that senior officers of yesteryears are willing to study complicated matters and suggest reforms, it is surprising that they chose to send these suggestions to the Prime Minister. Will the Prime Minister have the time and the technical knowledge to understand these complex tax matters, which admittedly even senior officers of the department are uncertain about? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some of the 100 specific suggestions include: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. Remove distinction between capital goods and inputs for the purpose of period of credits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. Credit available to plant and machinery (Ch. 82, 84, 85 and 90) is outdated in the context of service-oriented economy and should to be extended to all legitimate capital assets. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20. Allow credit on civil structures, cement, steel etc. subject to the safeguard that the sale of civil structure so constructed within 5 years of taking such credits to require reversal of specified amount of the sale price of such property. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21. Allow credit on input services used for pre-operative expenses and setting up of business. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23. Mixed use credit of input services (e.g. rent-a cab) may be allowed to the extent of 50%. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26. Input tax credits should be allowed even in situations of misconduct. Only penalties and interest to be imposed in such cases. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29. The recipient factory should be allowed to avail the Cenvat credit first and reverse the credit when transferred to another factory. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And here is the classic one: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. Impose service tax on transportation of goods by road (and not merely confine to GTA) with an abatement of 50% (presently exempt creating disputes and scope for evasion). [<font color="#FF0000"> Any idea what this means?</font>] </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Are these issues, which the Prime Minister should address? Couldn't they discuss these issues with the Board? Maybe the Board doesn't listen to retired officers - not that they do to working officers. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/100 Reforms Final.pdf" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Click here for the 100 reforms </strong></font></a></p>
<p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><font size="3"><em>1000 kgs of Gold seized in Mumbai Airport in 2014 </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is reported that Mumbai Air Customs has seized a record 1000 kgs of gold valued over Rs. 250 Crores in the calendar year 2014. They achieved this feat with a whole fortnight to spare during this year. </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" face="Georgia, Times New Roman, Times, serif"><em><font size="3">Jurispruden</font></em></font><font size="3" face="Georgia, Times New Roman, Times, serif"><em><font color="#FF6633" size="4">tiol</font><font color="#006600">-Tuesday's cases</font></em></font></strong></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399"><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">COFEPOSA </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Unexplained delay in passing and service of detention order - Also delay beyond 5 days in service of Grounds of Detention upon detenue with Relied upon Documents - Exceptional circumstances to justify delay absent - Detention order set aside: HC </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is the case of the Petitioner that there is an unexplained and immense delay of about 8 months in passing of the detention order. The prosecution in respect of the alleged recovery of red sanders - which took place on 28.09.2013, was lodged on 28.11.2013 - meaning thereby, that the investigation was complete, while the detention order was passed only on 25.07.2014 and, therefore, on account of the aforesaid delay, the live link between the alleged occurrence - namely the recovery of red sanders, and the object of detention, stood snapped. It is pointed out that the detenue had been granted bail on 22.02.2014. However, the detention order was passed only on 25.07.2014, i.e. five months after the detenue was set at large. </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"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when husband gives interest-free cash loan to wife to buy a residential house, such amounts are to be clubbed with net wealth of husband as it falls within purview of 'asset' as defined in Act - NO: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee, a famous Bollywood Actor, declared net wealth of Rs.2,75,28,460/- in his wealth tax return. The AO accepted the wealth declared by the assessee by passing an order u/s 16(3) of the Wealth Tax Act. The wife of the assessee, Ms.Gauri Khan, purchased a residential house at Delhi for Rs.1,65,95,000/- and jewellery worth Rs.70,22,658/- out of the loan of Rs.2,28,88,530/- given by the assessee. The AO was of the view that wealth of the assessee escaped assessment, therefore, the loan amount was to be clubbed in the hands of the assessee for computation of his net wealth. He further observed that the jewellery would have been purchased by the assessee which he deliberately avoided, thus, there was indirect "transfer of asset" to the wife, by the assessee, within the meaning of provision of section 4(1)(a)(i) of the Wealth Tax Act, the transferred amount is to be included in the net wealth of the assessee. On appeal, the CIT (Appeals) affirmed the view of the AO. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issues before the Bench are - Whether when husband gives interest-free cash loan to wife to buy a residential house, such amounts are to be clubbed with net wealth of husband as it falls within purview of 'asset' as defined in Act and Whether giving interest free loan to wife for buying assets can be considered as a strategy to remain below the maximum tax bracket, although the assessee is already paying the tax at a maximum rate. NO is the answer of the Tribunal. </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"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">While interpretational support from later legislative developments is not to be spurned, such a support is unwarranted when there exists no ambiguity - services are not executionery but advisory - conversion of Management Consultancy Service into Management or Business Consultancy Service would make no difference about appellants' liability: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> definition of "Management Consultant" is so worded that the services performed by the appellants clearly fall within its scope and for that one has to read the definition of "Management Consultant" <em>vis-à-vis</em> the description of impugned services to come to such finding. The expressions like <em>"any service"</em>, "either directly or indirectly", "in-connection with the management", "in any manner" appearing in the definition of 'Management Consultancy Service' are expressions which are expansionary rather than restrictive. Thus, this definition is wide enough to include advisory services rendered in connection with the management of an organisation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">See our Columns Tomorrow for the judgements </font></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@tiol.in"><strong>vijaywrite@tiol.in</strong></a></font></p>
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