TIOL-DDT 2574 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3"><s><strong><font size="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font 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></strong></font></strong></font></strong></font></strong></font></strong></s></font></strong></font><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2574</font><br>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif">09 04 2015<br>
Thursday</font></strong></p>
<p align="justify"><em><font size="3"><strong><font color="#006600" face="Georgia, Times New Roman, Times, serif">Tax Consultant Arrested - for Service Tax Evasion? </font></strong></font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT </strong>was just ten days ago that DDT quoted the British Public Accounts Committee Chairman -..<em> a tax avoidance industry, comprising many large accountancy firms, tax advisers and lawyers, all of whom are making lucrative business out of designing and selling ways for their clients to avoid taxs</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And here is a tax consultant who swindled his client and got arrested by the Service tax department. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mumbai Service Tax has arrested one S. Shivaraman Tax Consultant for evasion of Service Tax amounting to Rs.89 lakhs! How can a tax consultant evade service tax? Read on the Press Note issued by Mr.Sushil Solanki, the Service Tax Commissioner. </font></p>
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<td bgcolor="#A7FCF8"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>During verification of Service Tax payment by M/s. Unison Security Force, a Security Services provider, it was noticed that they have appointed Mr. S. Shivaraman as a Tax Consultant in the year 2009 for looking after Service Tax related work including filing of S.T returns and payment of Service Tax. ACES system of the service provider was also operated by the said Tax Consultant. As per the statement given by the owner of the firm, he used to provide the details of the Sales Invoice raised by him to his Tax Consultant and based upon the information of the Tax Consultant, he was making payment of Service Tax to the Consultant. However, the Consultant was depositing only a small amount and the balance amount was swindled by him. In order to cover up the fraud the Tax Consultant used to prepare forged tax payment challans and give it to the owner of the firm. In fact he had also prepared the Return showing the reduced amount only. The owner of the Security firm had made payment of Service Tax of Rs.1.8 crore from 2009 to the Consultant but the consultant has made payment to the Government only Rs.90 lakhs (Approx.). In the process Mr.S.Shivaraman, Consultant had pocketed the Service Tax amount of Rs.90 lakhs. During investigation the Tax Consultant has paid Service Tax of Rs.55 lakhs. The Chief Metropolitan Magistrate Court has granted bail on the condition of payment of balance amount of Service Tax within 15 days. </em></font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While it is appalling to note that a Consultant can defraud his client so blatantly, it is also surprising that an assessee paid Rs. 1.8 Crores to the consultant as service tax to be paid to the department. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this case, has the consultant evaded Service Tax? And is he liable to be arrested? An officer told us, "yes, otherwise how did the magistrate grant him bail?". In this case, the security firm was liable to pay service tax and the consultant cheated the firm, but has the consultant evaded service tax and could he be arrested by the service tax department? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We tried to find out and were told that he was arrested under Section 89 (1) (d) of the Finance Act, which reads as,<em> "(d) collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due,<br>
</em></font><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">shall be punishable, -..." </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If somebody pays you money to pay service tax, and you don't pay it, are you liable to be arrested under the above provision? YES, according to service tax authorities. And they actually arrested such a person. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Four years ago a consultant was arrested in Pune for collecting service tax money from some assessees and pocketing it without paying it to the Government. But he was arrested under Sections 420 (cheating), 468 (forgery), 470 (forged document) and 471 (Using as genuine a forged document) of the Indian Penal Code, but not the Service Tax statute.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is perhaps the first time in the country that the service tax department has arrested a tax consultant for service tax evasion but it certainly is not the first time that we hear of swindling consultants. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please see </strong><em>Neha Enterprises</em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2012/2012-TIOL-866-CESTAT-MUM.htm" target="_blank"><strong>2012-TIOL-866-CESTAT-MUM</strong> </a>and <em>Shreeji Travels</em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2007/2007-TIOL-141-CESTAT-AHM.htm" target="_blank"><strong>2007-TIOL-141-CESTAT-Ahm</strong> </a></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Can Service Tax Department publish names of alleged offenders? </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT</strong> asked this question to several service tax officers; many of them retorted, "why not"? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When we mentioned about Section 73D of the Finance Act, 1994, many of them were not aware of it. Section 73D states, </font></p>
<p align="justify"><strong><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">73D. Publication of information in respect of persons in certain cases: </font></em></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(1) If the<font color="#FF0000"> Central Government</font> is of the opinion that it is<font color="#FF0000"> necessary or expedient in the public interest</font> to publish the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person, it may cause to be published such names and particulars in <font color="#FF0000">such manner as may be prescribed</font>. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) No publication under this section shall be made in relation to any penalty imposed under this Chapter until the time for presenting an appeal to the Commissioner (Appeals) under section 85 or the Appellate Tribunal under section 86, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the Government had notified the<em> Service Tax (Publication of Names) Rules, 2008</em>. The CBEC explained the Act and the Rules in <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2008/sercir100.htm" target="_blank">Circular No. 100/3 /2008-ST</a></strong>, dated: March 12, 2008 . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board directed that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Publication of information would be resorted to only in respect of offence cases wherein the service tax liability is Rs. 1 crore or more. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• The cases should have material evidence to show that fraud, collusion, wilful mis-statement or suppression of facts has been committed with intent to evade payment of tax /duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Such publication of information should be necessary or expedient in public interest. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• The jurisdictional Commissioners or the ADGs of DGCEI zonal units should send the proposal giving full details of the nature of offence, amount of tax, credit, refund or rebate involved and role played by each person whose name or other particulars are proposed to be published, to the Chief Commissioner or the Director General of Central Excise Intelligence as the case may be. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• The Board, on receipt of approval of the Central Government, will communicate the same to the concerned Chief Commissioner or Director General, as the case may be, for taking necessary action. The publication of names may be made in the print media, electronic or any other media of mass communication. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board further clarified that <em>these provisions are stringent in nature and may affect the reputation of a person. Therefore, these should be used sparingly, with due care and caution. At the same time, it has also to be ensured that in deserving cases, they are, in fact, used and that there is no arbitrary selection in their implementation</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, there is a long procedure to be followed before the names of alleged offenders can be published. The CBI does not publish the names of babus it arrests on corruption charges. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While the Department cannot officially publish the names of alleged offenders, without following the prescribed procedure, they can always "leak" the information to the press. And the modern Press is more than willing to ‘carry' the news. </font></p>
<p align="center"><font face="Georgia, Times New Roman, Times, serif"><em><font size="3"><strong><strong><strong><font color="#006600">Jurispruden</font><font color="#FF6633"> tiol - </font></strong></strong> <font color="#006600">Yesterday's Supreme Court Judgement </font></strong></font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">CENTRAL Excise - Valuation (prior to the 2000 amendment of Section 4) - Related Person - Normal Price - just because two companies are related by their holding/subsidiary relationship, the normal price does not change., especially when the goods were sold to related persons at a higher price than to independent buyers.</font></strong> Yesterday the Supreme Court delivered a masterly judgement on valuation, but may not be very relevant today as it primarily dealt with the valuation rules as existing prior to 1.7.2000. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The long journey began in 1995, when a Show Cause Notice was issued. Detergents India Limited, now Henkel Marketing India Limited, was at the relevant time a subsidiary of Shaw Wallace and Company Limited. 90% of the manufacturing capacity of Detergents India Limited was to manufacture various products for Hindustan Lever Limited which were then branded with Hindustan Lever names in small packs. The excess 10% capacity which was not mopped up by Hindustan Lever was sold to Shaw Wallace, its holding Company. Various other manufacturers/sellers also sold the same and similar products to Shaw Wallace and Company. A large number of these manufacturers were not subsidiary companies of Shaw Wallace and indeed had no business relationship with Shaw Wallace other than the sale of these products. The price paid by Shaw Wallace and Company for the purchase of the same/similar products from the other firms/companies was less than the price paid to Detergents India Limited. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department felt that as Detergents India and Shaw Wallace were related persons, the price paid by Shaw Wallace was not the normal price and the price at which Shaw Wallace sold the goods should be the price for excise valuation. In one of the cases, the Deputy Commissioner dropped the proceedings and his view was confirmed by the Commissioner (Appeals) and the Tribunal. However in another case, the Commissioner confirmed the demand, but Tribunal by majority set aside his order. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue is before the Supreme Court. The Supreme Court observed that just because Shaw Wallace and Detergents India are "related persons" by their holding/subsidiary relationship, it does not follow that there is any arrangement of tax avoidance or tax evasion. Further, the single most relevant fact, namely, that Shaw Wallace paid for the same/similar goods to unrelated suppliers at a price lower than the price paid by Shaw Wallace to DIL, has not been adverted to at all by the Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the Supreme Court dismissed the Revenue appeal. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAxNDMw" target="_blank">Commissioner of Central Excise, Hyderabad vs Detergents India Ltd -
2015-TIOL-56-SC-CX</a></em></font></strong></p>
<p align="center"><em><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><strong><strong><font color="#006600">Jurispruden </font><font color="#FF6633">tiol -</font></strong></strong></strong></font><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong> Supreme Court recent case </strong></font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>JUST</strong> a day before, the Supreme Court delivered another important judgement. In this case, the respondent is a manufacturer of medicaments having license under the provisions of the Drugs and Cosmetics Act, 1940. The respondent not only manufactures certain medicaments but also gets certain medicaments manufactured through other job workers so the respondent is a loan licensee - who is also permitted to get drugs manufactured at different places under the provisions of the Drugs and Cosmetics Act, 1940 and Rules made thereunder. Under the agreement entered into between the respondent on one hand and the job workers on the other hand, raw material as well as packing material is supplied to the job workers and as per the instructions of the respondent loan licensee, the job workers manufacture the medicaments under the supervision of the loan licensee, i.e. the respondent so as to see that the quality of the medicaments manufactured by the job workers is as prescribed by the loan licensee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department was of the view that the respondent and not the job workers are the manufacturers and so they are liable to pay duty (on higher value). The Tribunal allowed the appeal and Revenue is before the Supreme Court. The period in dispute is from 1998 to 2003. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court observed that the term 'manufacturer' or the loan licensee used under the provisions of the Drugs and Cosmetics Act, 1940 has nothing to do with the manufacturing activity or term 'manufacture' under the provisions of the Central Excise Act, 1944 and whether a person has manufactured a particular item or whether a person is a manufacturer is a question of fact. Once the Tribunal, after appreciating relevant evidence, has come to a conclusion that the job workers were the manufacturers and the respondent - the loan licensee, was not the manufacturer, there is no reason to interfere with the said findings of fact, especially when the same is correct and not perverse. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court upheld the findings arrived at by the Tribunal that the job workers are the manufacturers and observed, </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once it has been determined that the job workers are the manufacturers, the assessable value of the goods would be a sum total of cost of raw material, labour charges and profit of the job workers, as per circular No.619/10/2002-CX dated 19th February, 2002 and the law laid down by this Court in the case of Pawan Biscuits and other cases. In such a case, the price at which the respondent brand owner sells its goods would not be the assessable value because the duty is to be paid at the stage at which the goods are manufactured and not at the stage when the goods are sold . </font></em></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thus the Revenue Appeal was dismissed. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAxNDI5" target="_blank">Commissioner of Central Excise, Goa Vs Cosme Farma Laboratories -
2015-TIOL-55-SC-CX</a></em></font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Anti Dumping Duty - Resurrection - again</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ANTI-dumping duty on "Coumarin":</strong> The anti dumping duty on Coumarin falling under Tariff Item 2932 21 00 of the First Schedule to the Customs Tariff Act, originating in, or exported from, People's Republic of China, imposed vide notification No. 12/2012 -Customs (ADD), dated the 8th February, 2012, expired on 23.03.2015. Now it is extended till 22nd day of March, 2016 -<strong> <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4OTI=" target="_blank">Notification No. 08/2015-Customs (ADD), Dated: April 07, 2015</a></strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Anti-dumping duty on "Flexible Slabstock Polyol":</strong> Government has imposed definitive anti dumping duty on "Flexible Slabstock Polyol of molecular weight 3000- 4000" originating in, or exported from Australia, European Union and Singapore - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4OTM=" target="_blank">Notification No. 09/2015-Customs (ADD)</a></strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4OTM=">,<strong> Dated: April 07, 2015 </strong></a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Anti-dumping duty on "Poly Vinyl Chloride Paste Resin":</strong> Government has imposed definitive anti dumping duty on <em>Poly Vinyl Chloride Paste Resin </em>originating in, or exported from Norway and Mexico- <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4OTQ=" target="_blank">Notification No. 10/2015-Customs (ADD), Dated: April 07, 2015</a></strong> </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">CBDT constitutes Information Security Committee </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN</strong> Information Security Committee (ISC) has been constituted in the Central Board of Direct Taxes (CBDT). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Responsibilities of ISC: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Ratification of the Information Security Policies and Procedures (ISPP) suggested by the CISO. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Ensure that ISPP is implemented by ensuring the involvement of the business heads. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) Conduct the management review of the ISPP to ensure continuing suitability, adequacy and effectiveness of ISPP. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) Initiate internal and external security reviews and ensuring that action is taken to rectify any identified shortfalls. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) Responsible for disciplinary action in cases of breach of ISPP. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has also constituted a CISO - Chief Information Security Officer. CIT (M&TP) shall also perform the role of Chief Information Security Officer (CISO). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Responsibilities of CISO would be as under: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Responsible for preparing, maintaining and communicating ISPP. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Oversee all information security processes and serve as the focal point for all information security issues and concerns. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) Ensure that responsibilities are defined for and that procedures are in effect to promptly detect, investigate, report and resolve security incidents. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) Ensure that ongoing information security awareness education and training is provided to all employees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) Provide reports to the ISC on the status of information security, policy violations and information security incidents. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc4OTc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT F No. 500/137/2011-FTTR-III., Dated: April 7, 2015</font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Moody's upgrades rating of Modi's India</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RATING</strong> agency Moody's today changed India's outlook to positive from stable. The driver for the rating outlook change is Moody's view that India's policymakers are establishing a framework that will likely: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Allow India's growth to continue to outperform that of its peers over the medium-term; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Improve India's macro-economic, infrastructure and institutional profile. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Moody's expects these structural advantages, supported by relatively benign global commodity prices and liquidity conditions, will keep India's growth higher than that of its peers over the rating horizon. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, recurrent inflationary pressures, occasional balance of payments pressures, and an uncertain regulatory environment have contributed to periods of volatility in growth, and have exposed India to external and financial shocks, constraining its credit profile. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Moody's believes that recent measures to address inflation, keep external balances in check, simplify the regulatory regime for investors, increase foreign direct investment, and facilitate infrastructure development will reduce some of India's sovereign credit constraints. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></strong></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>
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