TIOL-DDT 837 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 837 </font><br>
02.04.2008 <br>
Wednesday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT notifies Chief Commissioner LTU, Mumbai </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner of Income tax (Large Taxpayer Unit) Mumbai and Commissioner of Income tax (Appeals) (Large Taxpayer Unit) Mumbai, will be subordinate to the Chief Commissioner (Large Taxpayer Unit) Mumbai. </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=35&filename=notification/cbdt/2008/it08not047.htm" target="_blank">CBDT Notification No. 47</a><strong> and </strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2008/it08not049.htm" target="_blank">49/2008, Dated: March 27, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT notifies jurisdiction of Commissioner LTU, Mumbai </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner of Income tax (Large Taxpayer Unit) Mumbai will have jurisdiction of <font color="#FF6633">All cases assigned under section 127 of the Income-tax Act,1961 (43 of 1961) and which are presently under the jurisdiction of Chief Commissioners of Income-tax Mumbai-I, II, III, IV, V, VI, VII, IX, X, XI, XII, XIII, Central-I, Central-II and <br>
Director of Income Tax (International Taxation), Mumbai in which Consent form for opting for the Large Taxpayer Unit scheme has been given and in which following payments have been made in the financial year 2004-05 or any subsequent financial year: </font><br>
<br>
</font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Duties of excise in cash or current account of rupees five
crores or more under the Central Excise Act, 1944; or </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Service Tax in cash or current account of rupees five crores or more under the Finance Act, 1994 read with Service Tax Rules, 1994; or </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Advance tax of rupees Ten crores or more under the Income- tax Act, 1961 </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=35&filename=notification/cbdt/2008/it08not048.htm" target="_blank">CBDT Notification No. 48/2008, Dated: March 27, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DEPB – CBEC follows DGFT in extension </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Customs DEPB exemption under <strong><font color="#FF6633">NOTIFICATION NO. 89/2005-Cus., Dated: October 4, 2005</font> </strong>was to have validity till the 31st day of March, 2008. Now this is extended till further orders, in tune with the DGFT amendment. </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=23&filename=notification/custom/2008/ctariff08_041.htm" target="_blank">Notification No. 41/2008 - Cus, Dated: March 31, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs Exemption to edible oil, butter etc – CBEC notifies </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yesterday's <strong><font color="#FF6633">DDT</font> </strong> had mentioned about import duty exemption effective from 1 st April, the FM had promised the notifications - And it has come, in the shortest possible time -yesterday. </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=23&filename=notification/custom/2008/ctariff08_042.htm" target="_blank">Notification No. 42/2008 - Cus, Dated: April 1, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Hotel added to list of services exports covered </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“Hotel and tourism related services” added to the list of services exports covered under the Services export Promotion Council. </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/2007/dgft07pn135.htm" target="_blank">Public Notice No. 135/ (RE-2007) /2004-2009, Dated: March 31, 2008</a> </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 including CHA. </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> <font color="#FF6633">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></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We had the pleasure to report in <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6845" target="_blank">TIOL-DDT 808 20.02.2008</a><strong> that </strong> Courier and GTA from the place of removal have been added to the list. It was a mystery to us as to why Customs House Agent had been left out! Now we are happy to report that not only CHA, but Commission agent and banking service have been added to the list. </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>
<div align="justify">
<table border="1" align="center" cellpadding="3" cellspacing="0">
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<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sr. No. </strong></font></p></td>
<td class="Normal" 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 class="Normal" valign="top"><p align="center"></p></td>
<td class="Normal" valign="top" width="128"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Classification under Finance Act, 1994 Section</strong> </font></p></td>
<td class="Normal" valign="top" width="211"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description </strong></font></p></td>
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<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1) </strong></font></p></td>
<td class="Normal" valign="top" width="128"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></p></td>
<td class="Normal" valign="top" width="211"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3) </strong></font></p></td>
</tr>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(d) </font></p></td>
<td class="Normal" 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 class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zn) </font></p></td>
<td class="Normal" 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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzh) </font></p></td>
<td class="Normal" 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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzi) </font></p></td>
<td class="Normal" 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 class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzl) </font></p></td>
<td class="Normal" 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 class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzp) </font></p></td>
<td class="Normal" 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>
</tr>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzzp) </font></p></td>
<td class="Normal" 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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzzd) </font></p></td>
<td class="Normal" 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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zza) </font></p></td>
<td class="Normal" 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 class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(f) </font></p></td>
<td class="Normal" valign="top" width="211"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided by a <strong>courier agency </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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzp) </font></p></td>
<td class="Normal" 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>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td class="Normal" valign="top" width="128"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65(105)(zzzp) </font></p></td>
<td class="Normal" 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>
</div>
<p align="center"><font color="#663399" size="5" face="Verdana, Arial, Helvetica, sans-serif"><strong>Now it is extended to </strong></font></p>
<div align="justify">
<table border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="26" valign="top" class="Normal"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></p></td>
<td class="Normal" valign="top" width="91"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">section 65(105)(h) </font></p></td>
<td class="Normal" valign="top" width="248"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">services provided by a custom house agent in relation export goods exported by the exporter. </font></p></td>
</tr>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></p></td>
<td class="Normal" valign="top" width="91"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">section 65(105)(zm) </font></p></td>
<td class="Normal" valign="top" width="248"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) services provided in relation to collection of export bills, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) services provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges. </font></p></td>
</tr>
<tr>
<td class="Normal" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></p></td>
<td class="Normal" valign="top" width="91"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">section 65(105)(zzb) </font></p></td>
<td class="Normal" valign="top" width="248"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided by a commission agent, located outside India , and engaged under a contract or agreement or any other document by the exporter in India , to act on behalf of the exporter, to cause sale of goods exported by him. </font></p></td>
</tr>
</table>
</div>
<p align="justify"><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_017.htm" target="_blank">Notification No. 17/2008 – Service Tax , Dated: April 1, 2008 </a></font></p>
<p align="center"><font color="#006600" size="4" face="Verdana, Arial, Helvetica, sans-serif"><strong>Today's case </strong></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>Prosecution of Customs officer for drawback fraud – Supreme Court declines to quash proceedings </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We couldn't resist the temptation – to beat our own record. This was a judgement of the Apex Court delivered yesterday and we bring it to you today – with our analysis. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A person is said to have done anything fraudulently if he does that with intent to defraud but not otherwise. The requisite guilty knowledge or <em>mens rea </em> under clauses (a) and (b) of Section 135(1) of the Customs Act can be established by circumstantial evidence. Here the petitioner is alleged to have floated fictitious firms with dishonest intention to obtain the duty draw back. In my view on the facts alleged, offence under section 135 of the Act is prima facie made out." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are not unmindful of the proposition of law that a penal statute must receive strict construction. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But it is also a trite law that the Court while interpreting a statute must consider the purpose for which the Act has been enacted. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5"> tiol</font> <font color="#006600">– Tomorrow ' s cases </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><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></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 color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Settlement applications not to abate on 31 st March 2008 - It cannot be that only the Petitioners and other citizens are bound by the law, but the Settlement Commission and the Central Government are not bound by the law. Such a situation would lead to anarchy, and a situation whereby the rule of law is effectively disabled. – High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please
recall </font><strong><font face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2008/2008-TIOL-18-HC-DEL-IT.htm"><font size="1" face="Verdana, Arial, Helvetica, sans-serif">2008-TIOL-18-HC-DEL-IT</font></a></font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> wherein
we had reported the Vatika case, where the High Court wanted to wait and
see if the Settlement Commission could dispose of all the pending cases before
31.3.2008. Now it is clear that the Commission could not, there are more
than a hundred writ petitions before the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">So in continuation of the previous order, the High Court has now passed an order holding that the March 31 2008 deadline does not hold. </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 color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>amount already paid should be adjusted against tax demand - The State cannot recover or hold back any tax except in accordance with law for otherwise it would be unjustly enriching itself, which is clearly impermissible – State should not raise technical objections to defeat a claim - High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The State should not raise technical pleas for the sake of it and to defeat a just claim. In the present case, we feel that the Revenue has raised a plea of maintainability only to obfuscate the real issue and to deny to the Assessee what is legitimately due to it. This is unfortunate. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The State cannot recover or hold back any tax except in accordance with law for otherwise it would be unjustly enriching itself, which is clearly impermissible. The Revenue having received and accepted the amount paid by the Assessee for the relevant financial years was under an obligation to give credit to the Assessee for the payments already made or appropriated against those very financial years. Otherwise the liability of the Assessee would be unreasonably increased and the Assessee would be required to pay tax and interest twice over (or at least a part thereof) which is clearly unconscionable. </font></p>
<p align="justify"><font color="#663399" 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>Hanging cards on which razor blades are fixed are prima facie cenvatable – Tribunal grants waiver of pre-deposit & stays recovery </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NEARLY Twenty three lakhs is the Cenvat credit involved in this appeal filed by the “razor blade” manufacturing company. Down South, “blade company” is a slang for companies that promise lucrative returns on your investments & one fine day they perform the vanishing act! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anyways, we are not reporting anything about such “blade companies” but a company that has been in the field of “razor blade” manufacturing since the day we attained puberty! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue involved in this case is denial of modvat/cenvat credit on the hanging cards on which razor blades are fitted. The applicants availed the modvat/cenvat credit on such cards. It is the contention of the Revenue that credit on such card is not available since they are not packing material but only display cards. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The original authority had called for this product and on verifying the credentials dropped the proceedings initiated. On an appeal by the Revenue, the Commissioner (Appeals) reversed the decision. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With a <font color="#FF6633"><strong>stub</strong></font>, the assessee is before the CESTAT. </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="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice </font><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">day.</font></p>
<p align="justify"><font color="#FF6633" 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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