TIOL-DDT 808 · the untouched capture
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<p><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 808 </font><font size="3"></font><font size="2"><br>
20.02.2008 <br>
Wednesday </font></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Input services for export of goods – refund exemption –Govt adds three more services. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per Notification No. 41/2007- Service Tax dated 6 th October 2007, the refund for export is allowed for only certain services. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6082" target="_blank">DDT-701- 18.09.2007</a> asked “What about services like Custom House Agent, courier and the most important Goods Transport services? If refund of service Tax paid on GTA can be given for transport from ICD to port, why can't it be given for transport from factory to ICD or factory to port?” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now it's a pleasure to report that Courier and GTA from the place of removal has been added to the list. It's a mystery why Customs House Agent has been left out! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As of now, refund is allowed only for the following services:- </font></p>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sr. No. </strong></font></p></td>
<td valign="top" width="339" colspan="2"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Taxable Services </strong></font></p></td>
</tr>
<tr>
<td valign="top"><div align="center"></div></td>
<td valign="top" width="128"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Classification under Finance Act, 1994 </strong>Section </font></p></td>
<td valign="top" width="211"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description </strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1) </strong></font></p></td>
<td valign="top" width="128"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></p></td>
<td valign="top" width="211"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3) </strong></font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(d) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided to an exporter by an insurer, including a re-insurer carrying on general insurance business in relation to insurance of said goods </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zn ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Port - Services provided for export of said goods </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzh ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where such technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the said goods </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzi ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided by an inspection and certification agency in relation to inspection and certification of export goods where such technical inspection and certification is required to be undertaken as per written agreement between the exporter and the buyer of the export goods </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzl ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Other port - Services provided for export of said goods </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzp ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GTA - Services provided for transport of said goods from the inland container depot to the port of export </font></p></td>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzzp ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rail Transport - Services provided for transport of said goods from the inland container depot to the port of export </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzzd ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter. </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zza ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided for storage and warehousing of said good </font></p></td>
</tr>
<tr>
<td valign="top" width="372" colspan="3"><p align="center"><font color="#663399" size="4" face="Verdana, Arial, Helvetica, sans-serif"><strong>Now it is extended to </strong></font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(f) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided by a <strong><font color="#FF6633">courier agency</font> </strong> to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India. </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzp ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided to an exporter in relation to transport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported. </font></p></td>
</tr>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)( zzzp ) </font></p></td>
<td valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided to an exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported. </font></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2008/stnot08_003.htm" target="_blank"><br>
Notification No. 3/2008 – ST Dated 19 February 2008. </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Export of rice – prohibition not to apply to relief to Bangladesh </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has notified that the prohibition imposed on export of non-basmati rice shall not be applicable to export of 1010 MT of non-basmati rice to Bangladesh to be supplied by the Government of West Bengal as relief material. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same is the case with export of 50 MT of wheat flour ( atta ) to Bangladesh to be supplied by the Government of West Bengal as relief material. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2007/dgft07not078.htm" target="_blank">DGFT Notification Nos. 78</a><strong> and </strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2007/dgft07not079.htm" target="_blank">79 (RE-2007)/2004-2009 Dated 18 February 2008. </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Don't issue Notifications – CBEC to CCs and Commissioners </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per Rule 22(1) of the Central Excise Rules, the Commissioner can authorise officers to have access to Registered premises. Many of the Commissioners have not authorised anyone and so officers visiting factories are unauthorised officers. Some other Commissioners have issued notifications authorising the officers and they have also sent these worthy pieces of legislation for publishing in the Gazette of India. And some Chief Commissioners have issued notifications designating officers for adjudication and these are also sent for publishing in the Gazette of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board was not really so sure whether these Commissioners and Chief Commissioners were right in issuing such notifications and trying to get them published in the revered Gazette of India. So they consulted the Law Ministry. The wise babus of the Law Ministry read the Rule 22 and said that they did not find anything in the rule about the publication of the orders issued by the Commissioner in the official gazette. Board is now enlightened and tells the field that in view of the legal position, so lucidly explained by the Law ministry on such a complicated and landmark issue, Commissioners and Chief Commissioners should not issue notifications but only office orders and these orders should not be sent for publication in the Gazette of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now you know how the government officers are busy! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But as these columns have repeatedly reported, following the Board instructions is not exactly a favourite pastime in the field. What will the Board do if these instructions are also flouted? </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2008/notification.htm" target="_blank">CBEC F. No. 201/26/2007- CX -6 Dated 22 January 2008. </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Who is authorized to sign with a green pen? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you thought the issue of publication of Commissioner's notification in the Gazette of India, was a silly exercise, several Departments of the Government of India spent more than two years to sort out the issue as to who can sign in green! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The first thing a newly promoted Superintendent does is to buy a green ink pen, for Superintendents being gazetted officers are authorised to sign in green! By whom? When? Nobody knows. If an Inspector signs in green, it is blasphemy. But does the Government have any rules on who should sign in what colour? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This colour scheme raised quite a controversy some time back. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Two officers in the Ministry of Steel caused an administrative storm when they wrote in an official document in red and green ink. Steel production could be stopped but it had to be urgently confirmed whether red ink could be used in official files. So they consulted the Department of Administrative Reforms and Public Grievances: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> "Can officers use inks other than blue or black ?... Are there any Guidelines on the question? If so, could these be forwarded to the undersigned... " </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This department had no ready answer and so it took them 18 months to solve the problem as they had to consult </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.the Directorate of Printing (experts on ink),
</font>
</p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.the Department of Personnel and Training (experts on rules),
</font>
</p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.the National Archives of India (experts on longevity) and
</font>
</p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.the Ministry of Defence (experts on hierarchy). </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After more than a year of fitting consultations, the Manual of Office Procedure was amended to give the privilege of using green or red ink only to officers of the level of Joint Secretary to the government and above and that too in exceptional cases. The studied advice of the Archives that the inks used must have had the approval of the Bureau of Indian Standards strangely did not find mention in the newly inserted clause! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interesting? This is what former journalist and former minister Arun Shourie discovered during his stint in Government as a minister, as can be found from his book <strong><font color="#FF6633">Thought @ the speed of government.</font> </strong> What does a former journalist do when he becomes a former minister? Obviously do the thing he is best at. And Shourie has come up with what he is best at – writing. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Jurispruden <font color="#FF6633" size="5">tiol</font> – Tomorrow ' s cases </strong></font><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 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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></strong></b></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">Revenue loses Transfer Pricing case against Cargill India but ITAT holds law does not require AO to record satisfaction u/s 271G before initiating penalty unlike Sec 271(1) - sets aside penalty of Rs 40 Crore for glaring infirmities in notices issued u/s 92D (3) </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TRANSFER
PRICING ( TP )</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> is
no doubt a new form of taxation but going by its rapid evolution India
can certainly boast of occupying a unique place on the global fiscal map.
And the major component of the credit for a healthy growth of this law
goes to our judiciary which has evidently shown rare grasping power and
maturity in handling these mega revenue cases. TIOL has consistently been
reporting and commenting on the various dimensions of TP law which has
genuinely grabbed its exulted place within the arms of the Income Tax statute,
on the strength of its humongous revenue implications. In the latest case
although the Revenue has lost the battle but it has also got the 'prize'
of a clear-cut legal roadmap, lucidly elaborated by the ITAT President,
Mr Vimal Gandhi , himself. Even a cursory glance at the order reveals that
the Tribunal has taken extraordinary pain in explaining the intent of the
legislature in sculpting the various provisions of the TP laws, and this
decision would prove to be a quality educational material for training
IRS officers of all ranks who handle TP cases. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ARA decision not binding on Tribunal: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can an importer avail exemption under both Customs Notification No. 21/2002 and CE notification No. 6/2002? This is the issue before the Chennai bench of the Tribunal. The issue is not new to the Bench. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Earlier in Commissioner of Customs Vs . Ind Bharath Energies - <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-1719-CESTAT-MAD.htm">2006-TIOL-1719-CESTAT-MAD </a></strong>, the tribunal had held that it was not possible. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But
the Advance Ruling Authority, on a similar issue in the case of Enercon (
India ) Ltd .- <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=55&filename=legal/ara/2007cus/2007-TIOL-05-ARA-CUS.htm">2007-TIOL-05-ARA-CUS </a></strong> made
the following observations on the Tribunal's order in the Ind Bharath case, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The question there was whether the 'steam turbine' can be brought within the ambit of item 16 of List 9 of a similar C.E. notification. It was held that steam turbine by itself does not produce energy and therefore do not fall within the description 'waste conversion devices producing energy'. Item 13 with which we are concerned is of wider import. As already noticed, not only the finished product, namely, wind operated electricity generators but also its components and parts including rotor and wind turbine controller are specifically mentioned. As regards the observations of the learned Tribunal that wherever the legislative Authority intended to give liberty to an importer under any exemption notification of their choice, such intent would have been expressed explicitly, we must say that it is too broadly stated. The Tribunal was interpreting a notification which specifically enabled the importer to claim relief under any other notification. The observations of the Tribunal must be confined to and understood in that context </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Goods cleared for jobwork - any activity which is incidental or ancillary to manufacture of final product to be regarded as manufacturing activity – no question of law, much less a substantial question of law arises in revenue appeal : Madras HC </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">THE</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> respondent had received raw materials like masticated rubber and carbon black etc. from M/ s.Taurus Industrial Corporation and M/ s.Jayton Polymers under Rule 57 F (2), for further processing and return to the suppliers. After processing, the processed pre-cured tread rubber were cleared to the raw material suppliers under Rule 57F (2) challans . The Department was of the view that as the goods processed at the premises of the respondent were fully manufactured goods they should have paid the full duty while clearing. Since this was not done, the Department viewed that the respondent had contravened the provisions of Rule 57F (2) with an intent to evade payment of duty. A show cause notice was issued proposing to demand duty and imposing penalty, which culminated in an order of adjudication passed by the Commissioner, by which, the he demanded duty and further imposed penalty also. That order was carried on appeal to the CESTAT . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">Appellant, a State Finance Corporation, having paid Service tax liability along with interest before issuance of SCN - Provisions of Section 80 of Finance Act, 1994 can be invoked – No cause for imposition of penalty : Tribunal </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong>is good that the provisions of Section 83 of the Finance Act, 1994 concerning Service Tax do not cover under its umbrella the provisions of Section 35B of the CEA '44 . Reason being that the second proviso to Section 35B of the CEA '44 stipulates that the Tribunal has the discretion to refuse to admit an appeal if the duty, penalty or fine is less than fifty thousand rupees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In fact, in the case of <em>Asiatic Enterprises </em><strong>[ </strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-1356-CESTAT-KOL.htm"><strong>2006-TIOL-1356-CESTAT- KOL </strong></a><strong>] </strong>, the Tribunal was required to pass a meticulous order in this regard <em>simply because the DR had raised this point </em>come to the conclusion that <em>in Service Tax matters, Tribunal can also hear cases involving tax amounts below Rs 50,000/-. </em></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns tomorrow for the judgements </strong></font></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@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p>
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