TIOL-DDT 436 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
436 </font><br>
28 08 2006 <br>
Monday </b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>
</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Why
does the department lose cases? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What
is the time period to file appeal to the Commissioner (Appeals) in service
tax cases? Three months - in terms of provisions of Section 85 of Finance
Act, 1994 - pleaded an assessee, but the revenue said only two months! (<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-1047-CESTAT-BANG.htm">2006-TIOL-1047-CESTAT-BANG</a>).
How to compute the time period for arriving at the delay in filing an appeal?
Should it be counted from the date of order or date of receipt of the order?
From the date of order, said at least one Commissioner (Appeals)! Can an appeal
be filed with the Cestat in cases relating to refund/drawback? Yes, as per
one Commissioner! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
work relating to the filing appeals and reviews is looked after by the Tribunal/legal
cells of the Commissionerates. Needless to say, these sections are to be
manned by officers with considerable knowledge in the law and procedures.
But unfortunately this area is not given the attention it deserves and often
the place is considered as a parking lot for unwanted officers in the sensitive
/ non sensitive classification and as a result even certain fundamental
issues like those mentioned above, the CESTAT had to teach the department
- as to how to compute the time limits, where and how to file the appeals.
It is time for the department to take a serious note and give a face lift
to this important area of work. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=4174">Please
see our breaking news</a> for more details. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Can
there be two assessments for the same period? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today we are carrying an interesting SC judgement. The assessments of an assessee
were provisional on a dispute relating to inclusion of certain post manufacturing
expenses and the department found that the assessee had wilfully misdeclared
assessable value and various additional amounts were collected over and above
the value shown in the invoices. So, another show cause notice was issued for
inclusion of these amounts which was adjudicated and duty demand was confirmed
and penalty imposed. After several rounds of litigation, the matter finally
reached the Supreme Court. The SC held that there can not be two assessments
for the same period and with the finalization of provisional assessments by
the Assistant Commissioner, no separate demand could be made for the same period.
The duty demanded and penalty imposed were set aside. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>First
LTU to function in Bangalore from 1 st October. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The first LTU in the country is being set up at Bangalore. LTU at Bangalore
will be made functional from 01.10.2006 . It shall function from JSS Towers,
100 Ft. Ring Road, Banashankari III Stage, Bangalore 560 085 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">LTUs will be self-contained tax administration offices under the Department
of Revenue acting as a single window clearance point for all matters relating
to central excise, income tax/corporate tax and service tax. Entities would
be able to file their excise returns, direct taxes returns and service tax
returns at such LTUs and for all practical purposes will be assessed to all
these taxes at these LTUs. Such units would be equipped with modern facilities
and trained manpower to assist the tax payers in all matters relating direct
and indirect tax / duty payments, filing of documents and returns, claim of
rebates/refunds, settlement of disputes etc. The scheme aims at reducing tax
compliance cost and delays, and bringing out uniformity in the matters of tax/duty
determination. An eligible taxpayer can opt to avail of the facility of LTU
scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The criteria to opt for LTU: Every taxpayer (single PAN-based entity) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• who
is assessed to income tax/corporation tax under the Income-tax Act, 1961
in any of the five cities (Bangalore, Chennai, Delhi, Kolkata or Mumbai ),
and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• who
has paid during financial year 2004-05, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• excise
duty in cash (account current) of Rs.5 crore or more; or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• service
tax in cash (account current) of Rs.5 crore or more </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• advance
(income) tax/corporation tax of Rs.10 crore or more </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bangalore I Central Excise Commissionerate has informed this in a Trade
Notice. But is there an account current for Service Tax? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/ltutradenotice.htm">BANGALORE
I COMMISSIONERATE TRADE NOTICE NO. 1/2006, Dated: August 14, 2006 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>
Amendment in Aayat Niryat Form for DEPB exporters. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has amended
the Sub section VC of the hand book of procedures. Sub para 2 has been substituted
to include (1) postal receipt in case of exports made by Post Parcels/ Speed
Post Parcels and (2) Invoice containing details of the Product Group and
the Sl No of the DEPB Schedule attested by the Customs. The table at Para
No 5 (details of exports made) has also been amended correspondingly to insert
PPR ( Post Parcel Receipt) along with the Shipping Bill </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2006/dgft06pn045.htm">Notification
No 45 (RE-2006)/2004-2009,Dated: August 24, 2006 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import
of Wheat at Zero Duty - DGFT notifies the conditions. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Vide Customs Ad hoc exemption order no 31/2006 Customs dated 14.8.2006,import
of wheat has been allowed at zero duty. Now the DGFT has notified the conditions
for the import as: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Import of 20 lakh MTs of wheat under Chapter 10 of the ITC (HS) Classification
of Export and Import Items, 2004-09 will be allowed at Zero Duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The imports will be made by 28th February 2007. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) The imports will be allowed only through the Food Corporation of India
(FCI) subject to para 2.11 of the Foreign Trade Policy. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) The import will be allowed into India only through the following ports,
namely, Chennai, Tuticorin, Cochin and Vishakhapatanam. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2006/dgft06pn046.htm">Notification
No 46 (RE-2006)/2004-2009,Dated: August 25, 2006 </a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Appeal
- In law, to put the dice into the box for another throw . </b> <i>Ambrose Bierce </i></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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