TIOL-DDT 314 · the untouched capture
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<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
314</font><br>
</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>02
03 2006<br>
Thursday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>No
tax after all - on services received abroad</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>DDT
131</b> on 08 06 2005had pointed out that the Government was trying to tax services
received by Indians abroad. There is also an exemption to Indian ships getting
services in foreign ports. We had questioned the government’s right to tax services
in foreign lands. As reported by us recently, the Madras High Court had recently
stayed the levy and liability of Indians on services received abroad. The controversial
explanation to Clause 105 of Section 65 of the Finance Act, 1994 is proposed
to be deleted in this year’s budget. Before the people started celebrating,
they were told that almost the same provisions were brought back in Section
66A. And they were indeed. But surprisingly and a pleasant one at that, as action
plans to fight this illegal levy in the courts were being drawn, the government
has come out with the draft rules the <b>Taxation of Services (Provided from
Outside India and received in India) Rules, 2006. </b>These rules make it clear
that the government does not propose to tax services received abroad. As the
very name suggests they want to tax only services provided by foreigners when
the service is received in ndia. On this nobody has a quarrel. It is now well
settled that when the service provider is abroad, he has no office in India
and the service is provided/received in ndia, the Indian recipient is required
to pay the Service Tax. Somewhere down the line, the government got this idea
mixed up and wrote the law in legalese English which made the Indian recipient
liable to pay Service Tax even for the services received abroad. The Government
believed this theory so much that they started exempting certain services received
abroad. The newly inserted Section 66A, unfortunately does not make the position
any simpler. Thankfully the draft rules released by the Board yesterday clearly
mentions that only services received in ndia are taxable. But why should government
complicate matters so badly? Can’t they just make a one line provision in the
Act that for taxable services provided in India by a foreigner not having an
office in ndia, the Indian service recipient will be liable to pay Service Tax
and in such cases this service will not be considered as an output service?
Why complicated provisions in the Act followed by an entire set of rules to
clarify the position? But that is how the laws are made. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Board deserves all praise for coming out with these rules, before the confusion
reaches irreparable levels and the DGs of the world rushing into implement the
law. But things can be made simpler by just changing the Section 66A in plain
words explaining the position and then there will be no need for these rules
at all. Board has invited suggestions on the draft rules which may be sent by
31<sup>st</sup> March 2006 to <b><a href="mailto:tru.finmin@gmail.com">tru.finmin@gmail.com</a></b>.
Board<b> </b>may as well take the opinion of the DG, Service Tax. Otherwise
he will shoot off a letter later saying that the Board’s rules are wrong!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/draft_rules_out_india.htm">Click
here for the draft rules</a> </b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Valuation
for Service Tax</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
had to come one day. Once the tax is on the value, the method of valuation is
important. In Central Excise, valuation has been a major issue of contention.
(personally, I made a small fortune writing a book on valuation) All the complicated
concepts of Central Excise valuation were not imported into Service Tax all
these days and finally in this year’s budget an honest attempt has been made
by a sincere government to complicate Service Tax valuation. Section 67 is to
be amended to include considerations other than money to the value for taxable
services. The whole idea is to identify and unearth any undervaluation. After
inserting some complex sentences into the Act, the Government has come out with
the valuation rules for Service Tax. The draft rules have been published. The
section itself is very complicated with even money being defined as not including
currency held for numismatic value. So if you give a coin of Akbar’s period
to your cable TV operator, maybe that is not money! And to complicate matters
further, government has issued the Rules. </font></p>
<blockquote>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Money value of other than money consideration has to be determined by the
service provider. ( obviously he should be able to explain to the department
how he determined it)</font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
This value cannot be less than the higher of a comparative price and cost
of service.</font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Just because you determine the value, don’t think the department has no right
to tinker.</font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
If the value cannot be determined, it has to be determined as per the method
of determination prescribed by the Board. (so Board will come out with another
determination of value rules) </font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Costs for providing service to be included inn the value except under certain
circumstances and the draft rules have given a few illustrations.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>If
your real estate agent gives an ad to sell your property and charges you for
the ad, he is required to pay Service Tax for the total fee including the ad.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Illustration
1</b>.– X contracts with Y, a real estate agent to sell his house and thereupon
Y gives an advertisement in newspaper. Y billed X including charges for newspaper
advertisement and paid service tax on the total consideration billed. In such
a case, consideration for the service provided is what X pays to Y. X cannot
contend that Y acted as agents on his behalf when obtaining newspaper advertisement
even if the cost of newspaper advertisement is mentioned separately in the bill.
Such services are in the nature of input services for the estate agent in order
to enable or facilitate him to perform his services as an estate agent </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>If
your management consultant stays in a star hotel and asks you to reimburse it,
he will be required to pay Service Tax on the hotel bill too. Same is the fate
of air tickets.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Illustration
2.–</b> To provide a taxable service, a service provider incurs costs such as
traveling expenses, postage, telephone, etc., in the course of providing a taxable
service and may indicate these items separately on the invoice to the recipient
of service. In such a case, the service provider is not acting as an agent of
the recipient of service but procure the inputs or input service on his own
account for providing the taxable service. Merely because such expenses are
shown separately in an invoice do not mean that they are reimbursable expenditure.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> Illustration
3.–</b> A contracts with B, an architect for building a house. During the course
of providing the taxable service B incurs expenses such as telephone charges,
air travel tickets, hotel accommodation, etc., to enable him effectively to
perform the provision of services to A. In such a case, in whatever form B recovers
such expenditure from A, whether as a separately itemised expense or as part
of an inclusive overall fee, service tax is payable on the total amount charged
by B. It is quite immaterial how the service provider computes the charges or
how they break their invoice or bill down. Consideration for the service is
what A pays B which is the taxable value for the purposes of levy of service
tax.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Illustration
4</b>.– To provide a taxable service of rent-a-cab, company X provides chauffeurs
for overseas visitors. The chauffeur is given a lump sum amount during the tour
to cover his food and overnight accommodation and any other incidental expenses
such as parking fees. At the end of the tour, he returned the balance of the
amount with a statement of his expenses and the relevant bills. Company X charged
these amounts from the recipients of service. In such a case, the cost incurred
by the chauffeur and billed to the recipient of service constituted part of
the consideration for the provision of services by the company</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Value
includes- </b></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(i) the aggregate of commission or brokerage charged by a broker on the sale
or purchase of securities including the commission or brokerage paid by the
stock-broker to any sub-broker;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(ii) the adjustments made by the telegraph authority from any deposits made
by the subscriber at the time of application for telephone connection or pager
or facsimile or telegraph or telex or for leased circuit;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(iii) the amount of premium charged by the insurer from the policy holder;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(iv) the commission received by the air travel agent from the airline;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(v) the commission, fee or any other sum received by an actuary, or intermediary
or insurance intermediary or insurance agent from the insurer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(vi) the reimbursement received by the authorised service station, from manufacturer
for carrying out any service of any motor car, light motor vehicle or two
wheeled motor vehicle manufactured by such manufacturer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(vii) the commission or any amount received by the rail travel agent from
the Railways or the customer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(viii) the remuneration or commission, by whatever name called, paid to such
agent by the client engaging such agent for the services provided by a clearing
and forwarding agent to a client rendering services of clearing and forwarding
operations in any manner; and</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(ix) the commission, fee or any other sum, by whatever name called, paid to
such agent by the insurer appointing such agent in relation to insurance auxiliary
services provided by an insurance agent.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Value
does not include–</b></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(i) initial deposit made by the subscriber at the time of application for
telephone connection or pager or facsimile (FAX) or telegraph or telex or
for leased circuit;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(ii) the cost of unexposed photography film , unrecorded magnetic tape or
such other storage devices, if any, sold to the client during the course of
providing the service;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(iii) the cost of parts or accessories, or consumable such as lubricants and
coolants, if any, sold to the customer during the course of service or repair
of motor cars, light motor vehicle or two wheeled motor vehicles;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(iv) the airfare collected by air travel agent in respect of service provided
by him;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(v) the rail fare collected by air travel agent in respect of service provided
by him;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(vi) the cost of parts or other material, if any, sold to the customer during
the course of providing maintenance or repair service;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(vii) the cost of parts or other material, if any, sold to the customer during
the course of providing erection, commissioning or installation services;
and</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(viii) interest on loans.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>For
services received from abroad, value is the actual consideration. What does
this mean?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board
has asked for your suggestions on the rules which may be sent by 31<sup>st</sup>
March 2006.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/draft_valuation_rules.htm">Click
here for the Draft Rules</a></b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Board
appoints Commissioners for specific cases</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board
has appointed commissioners for adjudication of specific cases – <b><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_018.htm">Notification
Nos 18/2006</a> to <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_023.htm">23/2006
dated 28.02.2006</a></b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Tariff
Values Crude Palmolein/brass scrap increased</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
existing and the new rates are as follows</font></p>
<div align="justify">
<table width=450 border=1 align="center" cellpadding=3 cellspacing=0 id=table1>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S.No.</font></strong></p></td>
<td width=108 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter
heading or sub-heading</font></strong></p></td>
<td width=246 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description
of goods</font></strong></p></td>
<td width=73 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff
value<br>
US$<br>
(Per Metric Tonne)</font></strong></p></td>
<td class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New
tariff values</font></strong></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1)</font></strong></p></td>
<td width=108 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2)</font></strong></p></td>
<td width=246 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3)</font></strong></p></td>
<td width=73 class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4)</font></strong></p></td>
<td class="Normal">
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></strong></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palm Oil</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">426</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">437</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 10</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD
Palm Oil</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">441</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">452</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palm Oil</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">434</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">445</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palmolein</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">448</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">459</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 20</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD
Palmolein</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">451</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">462</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palmolein</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">450</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">461</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507
10 00</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Soyabean Oil</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">501</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">524</font></p></td>
</tr>
<tr valign="top">
<td width=50 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></p></td>
<td width=108 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404
00 22</font></p></td>
<td width=246 class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass
Scrap (all grades)</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2201</font></p></td>
<td class="Normal">
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2273</font></p></td>
</tr>
</table>
</div>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_025.htm">Notification
No 25/2006-CUSTOMS (N.T.), Dated: March 1, 2006</a></strong></font></p>
<P align=center><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt.jpg" width=375></B></P>
<TABLE cellSpacing=0 cellPadding=0 width=350 align=center border=1>
<TBODY>
<TR>
<TD><IMG height=67 hspace=5 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle vspace=5><B><I> Rule
nisi</I></B></TD>
</TR>
</TBODY>
</TABLE>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Rule
nisi</font></b> pronounced rule ni (as in night) si ( as in sight) means
a rule which will become fully authoritative and binding on a party unless,
on a notice to show cause why the rule should not be made final, the party comes
to and satisfies the Court</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nisi
is Latin for "unless." A judgment nisi is an intermediate judgment
which will become final unless a party appeals or formally requests the court
to set it aside. This word is frequently used in legal proceedings to denote
that something has been done, which is to be valid unless something else shall
be done within a certain time to defeat it.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
Delhi Administration v Gurdip Singh Uban, - 2000 SOL Case No. 473, the Supreme
Court of ndia explained what the rule means,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
words `rule nisi' and `rule absolute' are words frequently used by the High
Court every day in the writ jurisdiction. As stated in Ramanatha Iyer's Law
Lexicon (p. 1698, 2nd Ed., Reprint, 2000) : `Rule absolute' means `a rule to
show cause upon which, on hearing, the Court has made a peremptory order, that
the party shall do as the rule requires.' A Court may issue rule nisi initially
which is in the nature of a show cause. After hearing, the Court may discharge
the rule if it is inclined to reject the writ petition. If, on the other, the
rule is made absolute, the Court order is a direction for the performance of
the act forthwith. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">“For
whoever keeps the whole law but fails in one point has become guilty of all
of it." </font> <i>James 2:10 Bible</i></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#FF6666">Until
tomorrow with more DDT and the budget</font></b></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Have
a nice day. </b></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Mail
your comments to</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<a
href="mailto:vijaywrite@taxindiaonline.com"><b>vijaywrite@taxindiaonline.com</b></a></font></p>
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