TIOL-DDT 350 · the untouched capture
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<P><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><B><FONT
color=#663399 size="3">TIOL-DDT 350</FONT><BR>
27 04 2006<br>
Thursday</B> </FONT></P>
<P align=center><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#006600
size=2><B>Does Cellular phone include Fixed Wireless Telephone working on cellular
technologies? - Board reverses decision. </B></FONT></P>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cellualar
phones were exempted from Customs duties by Notification No. 21/2002-Cus.
Board had vide Circular No. 57/2003-Cus dated 27.06.2003 clarified that
'Cellular Phone' in the notification No. 21/2002-Cus covers only hand held
mobile phones working on cellular technology. The entry does not cover either
Fixed Wireless Terminals or Fixed Wireless Telephone working on cellular
technologies. This circular had been suspended by two High Courts. Finally
the Supreme Court in the Tata Teleservices case - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2005/2005-TIOL-168-SC-CUS-LB.htm"><font size="1">2005-TIOL-168-SC-CUS-LB</font></a>
categorically held that ".....since there is no dispute that the technology
used in the Fixed Wireless Telephone LSP 340 and the hand held mobile phone
is the same, there is no warrant to limit either the tariff entry or the exemption
notification to hand held cellular phones. Neither the range nor the size
should make the difference." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Board has graciously accepted the Supreme Court's judgement and the<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2003/cuscir057.htm">
Circular No. 57/2003 dated 27.06.2003</a> is withdrawn and status-quo ante is
restored. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board
now clarifies that the benefit of notification <a href="http://www.taxindiaonline.com/RC2/pdfnoti/pdfcustom/pdf2002/ctariff21a.pdf">No.
21/2002-Cus </a>(S.No. 313) dated
01.03.2002 is available to all telephones (including Fixed Wireless Telephones)
working on cellular technology. </font></p>
<p align="left"><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><U><A
href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/cuscir06_15.htm">CIRCULAR
NO. 15/2006-CUS, Dated : April 20, 2006 </A></U></FONT></p>
<P align=center><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#006600
size=2><B>FM takes on Amma - value of jewllery not declared </B></FONT></P>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Finance minister P. Chidambaram today alleged that Tamil Nadu Chief Minister
Jayalalithaa did not declare the value of her jewels properly in her affidavit
while filing the nomination papers for the assembly polls. He siad it was surprising
to see that she could not determine the value of her jewels because they were
in the court. "Does it mean she is not aware of the value of the jewels before
they were seized?" Even if the jewels were so precious that their value could
not be assessed, she could have termed them as "priceless". The FM wanted the
CM to be a role model for tax payers but apparantly he did not find her as one.
He cited the assessment for a particular year when after filing her return,
she declared that she got some sudden income and wanted that also to be assessed.
While the issue was with the Settlemt Commission, she declared some more income.
The matter was then referred to the High Court but she has not paid the tax.
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This
is what happens when economics talks politics. </font>
<p align="center"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#006600
size=2><B><strong>Chartered Accountants protest - service tax </strong> </B></FONT>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Institute of Chartered Accountants of India (northern region) today observed
a black day, protesting against service tax on them even on charges received
for other services. It appears now if a CA represents an assessee before an
adjudication authority, he is liable to pay Service Tax while an advocate or
a consultant is not required to pay. The CAs argue that discrimination made
among the professionals, providing the same services is a violation of Article
14 of the Constitution. </font>
<P align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt2.jpg" width=375></B></font></P>
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<TD><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><B><I><strong><b><i><font color="#000099"><u>a
fortiori </u></font>- </i></b></strong></I><strong><b>All the more
so, with greater reason</b></strong></B></font></TD>
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<P align=justify> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>For
a still stronger, more certain reason.</strong></font></P>
<P align=justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
It is a profit earned from the said business alone which can be the subject-matter
of exemption. A fortiori if a profit is not earned, the question of claiming
exemption would not arise. - <u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2005/2005-TIOL-159-SC-IT.htm"><font size="1">2005-TIOL-159-SC-IT</font></a></u></font></P>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Both
the quasi-judicial authority and a fortiori , the Court, can question the correctness
of the instructions. An assessee has on the other hand the right to claim and
the court may compel compliance with such instructions as are for the benefit
of the assessee by the Central Excise Officers. - Justice Ruma Pal In calcutta
High Court</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
A fortiori it follows that in respect of a proprietary concern, the proprietor
is no different from the concern and any notice to such a proprietary concern
received by the proprietor is a notice to the proprietor in respect of all proceedings.
</font></p>
<P align=center> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006633">Legal
Maxims </font></strong> </font></P>
<P align="center"><FONT face="Verdana, Arial, Helvetica, sans-serif"
size=2><B><I><U3:P><FONT color=#663399>Actore non probante reus absolvitur. When
the plaintiff does not prove his case, the defendant is absolved.</FONT></I></B></FONT></P>
<P align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
tomorrow with more DDT </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@taxindiaonline.com">vijaywrite@taxindiaonline.com</A></font></P>
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