TIOL-DDT 2564 · 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 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 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 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=23157"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2015_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="300" height="148" 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="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font></strong></font></strong></font></strong></font></strong></s></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></s>TIOL-DDT 2564</font><br> 24 03 2015 <br> Tuesday </strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Directorate of Taxpayer Services </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBEC is planning to set up a Directorate of Taxpayer Services. The Central Board of Excise & Customs (CBEC) is celebrating the Year 2015 as the Year of Taxpayer Services in recognition of the need to have 'customer focus' in their day-to-day functioning. The Tax Administration Reforms Commission (TARC) has devoted a full Chapter to 'Customer Focus' in its first Report. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Based on the recommendation of TARC, the CBEC has decided to set up a Directorate of Taxpayer Services. How do you start this process? For this purpose, a Committee has been set up to work out the modalities including the mandate, organizational structure and the responsibilities of the new Directorate. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Director General Inspection has asked for suggestions from the Chief Commissioners on this latest move of the Board. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Will one more babu solve the problems of the assessees? Nothing needs more change than the attitude of the officers and if you can change that, you don't need any directorate for taxpayers, which will anyway be an additional burden on the taxpayer. If the board can instil a little sense of responsibility and accountability, that will change the whole scenario. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See how some of the taxpayer services are working in the Department. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Regional Advisory Committee. (RAC):</strong> These meetings were meant to sort out the difficulties faced by the assessees and they used to be prestigious and were presided by a senior and powerful officer like Commissioner. Now the meetings are presided over by an absolutely powerless Chief Commissioner with more than half a dozen Commissioners. The assessees are either snubbed or ignored and no problem is solved; sometimes more problems are created and issues are routinely referred to the Board and that seems to be the surest way to kill the issue. Now there are several other Committees on record, but nobody bothers, because nothing comes out. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Help Centres?:</strong> Remember them? In May 2005, the Board started ‘help centres' with a lot of hungama and publicity. Every Commissionerate started a help centre each and all of them folded up within a few weeks. Some even died before their birth. A Commissioner who had not started the help centre yet was furious with me for asking him the address of his help centre. The previous version of the help centres was the tax payers assistance cells. Commissioners were required to send monthly reports on the functioning of help centres - perhaps they still send them! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Indirect Taxes Ombudsmen:</strong> Do they still have them? This is a post retirement job for senior officers of the department, but even these posts remain vacant and nobody dares to go to an ombudsman to get his problems solved. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Audit - Extortionist? </strong>Audit which was once advisory has now become agencies of extortion and tax terror. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Time for Adjudication:</strong> CBEC field officers are to adjudicate cases within one year of notice (where possible) - do they ever do it? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Approval of SCNs by CC:</strong> There was a short period when Show Cause Notices had to be approved by Chief Commissioners. This was meant to filter frivolous show cause notices, but nothing of the sort happened. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Committee of Commissioners and Chief Commissioners:</strong> These Committees were formed to enhance the quality of review of adjudication orders, but they successfully frustrated the scheme and made it a Committee of Superintendents who don't even see each other. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>VCES- the ultimate undercover operation?:</strong> The Government invited assessees to voluntarily declare and pay the Service Tax due with a promise to waive interest and penalty. The babus used this solemn promise of the Government as an opportunity to collect intelligence. They collected the data on the assessees and issued Show Cause Notices to hundreds of declarants, just before the time period of one year ended. Now many vulnerable assessees are cursing the day they decided to bite the Government's bait. Next time nobody will believe your amnesty schemes. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anything that you contemplate for ease of paying tax, will be complicated and frustrated by your officers in the field, who are all brilliant men and women. The most crooked assessee has to bow before that brilliance. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The greatest taxpayer service you can do is to teach your staff that they are not soldiers hired to fight the assessees; that they get their salaries only from the taxpayers and that the taxpayer is really your boss. Maybe they can start with NACEN. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MTY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC DG, Inspection Letter F.No.503/56/2015, Dated: March 20, 2015 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Litigation Management - CBDT wants coordination between CC and Counsel </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> seems in a recent incident, the High Court had passed certain remarks against the Department. It appears that that the High Court had sought certain information regarding the case from the Departmental Counsel, which was communicated to the CIT concerned but not followed up properly and the Standing Counsel could not assist the High Court in the matter. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBDT informs all the Chief Commissioners: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Standing Counsels have a duty to uphold the interests of the Department. Further, it is their bounden duty to obtain the information called for and comply with the direction of the Court from the CIT concerned and if the issue is not resolved at that stage, the matter should immediately be brought to the notice of the controlling Officer. i.e., the CCIT concerned. The Counsel shall keep the CIT informed of the important developments in the case from time to time particularly with regard to dates of hearing, conclusion of hearing, etc. The Counsel cannot absolve himself from his responsibility to get the direction of High Court complied with under any circumstance. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instruction No. 7/2011 casts a responsibility on the CIT to ensure that whenever the Departmental Counsel seeks Instructions / clarifications in a case, the same are attended to by the officers concerned promptly. The Counsel should be briefed properly to strengthen Revenue's case. The CIT should personally involve himself involving intricate issues of facts / law having wide ramifications or involving high revenue stake. A copy of the scrutiny report for filing appeal to High Court should invariably be made available to the appearing counsel for his assistance in preparation of the case and arguments. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Every CCIT (CCA)/CCIT shall set up a High Court Cell (HCC) at each station within his jurisdiction where a Bench of the High Court is situated. Further, this HCC shall obtain particulars of cases finally heard from Standing Counsels at the end of the each working day and intimate the summary of proceedings to the CIT concerned without any delay. For outstation CsIT, such Information shall be sent through fax/ email. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Any laxity in adherence to this instruction will be viewed adversely against the erring Officers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is understood that the CBEC has such a co-ordination cell called DLC - Dedicated Legal Cell at some stations and it is also used for accommodating officers who have been posted to those parent Commissionerates which are far off but who can continue to remain on the payroll of those Commissionerates but work from the offices located in the metro-maximum city.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MTU=" target="_blank">CBDT F.No.279/Misc./54/2015-SO(ITJ), Dated: March 20, 2015</a></strong> (2 letters bearing the same number and date).</font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Holiday For Dr. Ambedkar's Birthday </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjA2Mjk=" target="_blank"><strong>DDT 2372-11.06.2014</strong> </a>mentioned that in the Central Government Holidays list for 2015, Dr. Ambedkar's birthday was not mentioned as a holiday. Now the Government has declared Tuesday, the 14th April 2015, as a Closed Holiday on account of the birthday of Dr.B.R. Ambedkar, for all Central Government Offices including Industrial Establishments throughout India. This holiday is also being notified in exercise of the powers conferred by Section 25 of the Negotiable Instruments Act, 1881. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government has been notifying this day as a holiday every year since 1990. For the last twenty five years, the government had been separately notifying this holiday. Why can't it be included in the general list of closed holidays published before the beginning of every year? They can't. Please see <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTk5ODc=" target="_blank"><strong>DDT 2313-13.03.2014</strong></a>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Sixth Central Pay Commission had recommended that, <em>henceforth, the Government offices should remain closed only on the 3 National holidays. No other closed holidays should be allowed. To enable the Government employees the freedom to celebrate their festivals and other occasions of special significance to them, the number of Restricted Holidays available to an employee shall be increased to 8 with the list of Restricted Holidays being suitably enlarged to include all the erstwhile Gazetted Holidays therein</em>.</font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MTc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DoPT Office Memorandum F. No.12/6/2015-JCA-2, Dated: March 20, 2015 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Regularisation for promotions in CBEC - Utter Confusion - ACRs Missing</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FOR</strong> the last few decades, the CBEC has been promoting officers from AC to CC on ad hoc basis. It seems the UPSC wants this <em>ad hocism</em> to end. And the Board has launched a massive movement. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They find that for regularisation of DC to JC for Batch 1988 -1996, they do not have the confidential reports for 83 officers - unless these are traced, their promotions cannot be regularised. Now most of them are Commissioners. For promotion from JC to ADC in the year 2015, they find that 77 officers do not have the Confidential Reports. There are 120 Commissioners whose regularisation cannot be done because of missing ACRs. Even 14 Chief Commissioners find their names in the lists. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the DGHRD wants the officers to pursue their own cases and get the ACRs traced/created/written/re-written or get a certificate that all hopes are lost. Officers are frantically making calls across the country to find out where the missing ACRs are and who their bosses were. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Locating the missing ACR is not the full story. Once it is located, if the officer finds that he is BBM - Below Bench Mark, he has to make a representation to get himself upgraded. All the officers in the Department are going to be terribly busy in the next few weeks to get their reports updated and to be above the Bench Mark so that they are ready when the next promotion comes. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC Chairman has written a letter to all the Chief Commissioners to actively help in this massive operation. </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Drawback - All Industry rates for 2015 - data Called for</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Drawback Division of the CBEC wants certain information to prepare the All Industry Rates (AIR) of Duty Drawback for the year 2015.</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The EPCs/Trade and Industry Associations are requested to provide cost and consumption data for the period January-March 2015 w.r.t. the inputs/input services which are used in the manufacture of the export products in the specified Proforma, in 4 parts. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Commissioners of Central Excise are required to submit information on consumption of input materials/services used in export production and the incidence of Customs/Central Excise Duties and Service Tax therein. They are also to submit legible hard copies of a few invoices of different manufacturers pertaining to wholesale quantities. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Commissioners of Customs are required to send legible and complete hard copies of a few bills of entry pertaining to different importers for certain goods imported in commercial quantities. </font></p> </blockquote> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MTg=" target="_blank">CBEC Drawback Division F.No. 609/30/2015-DBK (A</a>, <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MTk=" target="_blank">B</a> and <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4MjA=" target="_blank">C), Dated: March 20, 2015 </a></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 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>