TIOL-DDT 863 · 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 863 </font><br>
12.05.2008 <br>
Monday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Finance Bill enacted- Notifications galore </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Friday evening was very hectic for a few officers in the CBEC and for us in TIOL. Immediately after the notifications were issued, we carried them with our analysis. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you have missed them or , find them here </font></p>
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<td class="Normal" valign="top" width="568"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SERVICE TAX </strong></font></p></td>
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<td class="Normal" valign="top" width="568"><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_018.htm" target="_blank">Notification No. 18/2008</a> – Service Tax -<strong> Effective date for new services </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changes in the Act to be effective from 16 th May 2008 </font></p></td>
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<td class="Normal" valign="top" width="568"><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_019.htm" target="_blank">Notification No. 19/2008</a> – Service Tax - <strong>Amends Service Tax Rules </strong></font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Customer in Rule 4A becomes any person and in 4B becomes recipient of service
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. An explanation is added to Rule 6, </font></p>
</div> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“ <strong>Explanation .-</strong> For the removal of doubts, it is hereby declared that where the transaction of taxable service is with any associated enterprise, any payment received towards the value of taxable service, in such case shall include any amount credited or debited, as the case may be, to any account, whether called ‘Suspense account' or by any other name, in the books of account of a person liable to pay service tax.”; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Foreign Exchange Broker – Service Tax @ 0.25% of the gross receipt, if service charges are not shown separately. Sub Rule 7B added to Rule 6 </font></p></td>
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<td class="Normal" valign="top" width="568"><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_020.htm" target="_blank">Notification No. 20/2008</a> – Service Tax – <strong>Export of services – services to be performed outside India . </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The following new services are added to the list of services which are to be performed outside India to qualify for export: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Services provided by a recognised stock exchange in relation to securities [section 65(105)( zzzzg ]; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Services provided by a recognised association or a registered association (commodity exchange) in relation to sale or purchase of any goods or forward contracts [section 65(105)( zzzzh )]; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Services provided by a processing and clearinghouse in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Supply of tangible goods – export only if the goods are located abroad. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided in relation to supply of tangible goods, without transferring right of possession and effective control of said tangible goods [section 65(105)( zzzzj )], will be treated as export subject to the condition that the tangible goods supplied for use are located outside India during the period of use of such tangible goods by such recipient. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similar amendments for Taxation of Services (Provided from Outside India and Received in India ) Rules - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2008/stnot08_021.htm" target="_blank">Notification No. 21/2008</a> – Service Tax </font></p></td>
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<td class="Normal" valign="top" width="568"><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_022.htm" target="_blank">Notification No. 22/2008</a> – Service Tax </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption Notification 1/2006 – client becomes “any person”, “recipient of service” and customer becomes “recipient of service” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similar amendments made in other notifications too. - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2008/stnot08_023.htm" target="_blank">Notification No. 23/2008 – Service Tax </a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Slowly the client concept is being erased from Service Tax. </font></p></td>
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<td class="Normal" valign="top" width="568"><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_024.htm" target="_blank">Notification No. 24/2008</a> – Service Tax </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Exemption to taxable services used for export of goods – refund procedure – three more services added to list </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At present 16 services are covered under this complicated refund procedure. Three more services are added AS Sl.No 17, 18 and 19, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">· Purchase or sale of foreign currency under banking and other financial service, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">· Purchase or sale of foreign currency under foreign exchange broking service, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">· Supply of tangible goods for use service without transferring right of possession. </font></p></td>
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<td class="Normal" valign="top" width="568"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p></td>
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<td class="Normal" valign="top" width="568"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2008/etariff08_27.htm" target="_blank">Notification No. 27/2008</a> – Central Excise – <strong>Cement of MRP exceeding Rs.190 /- per bag to attract 12% of MRP as excise duty</strong>. Notification No. 4/2006 is amended. This was so even before, but was applicable only if the per tonne retail price was less than Rs. 5000/-. Now this cap is removed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Finance Minister in his reply to the discussion on the Finance Bill had told the Lok Sabha ,<font color="#FF6633"> “ package cement for the price of about Rs.250 per bag is currently chargeable to a specific rate of duty of Rs.600 per MT. This results in a regressive duty structure and does not sufficiently discourage increase in price beyond the threshold of Rs.250 per bag. Since all other duties are ad valorem, I propose to correct this by changing the mode of levy in package cement in this price bracket also to an ad valorem rate of 12 per cent of retail sale price.” </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is this what the FM really want ? </font></p></td>
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<td class="Normal" valign="top" width="568"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2008/etariff08_28.htm" target="_blank">Notification No. 28/2008 </a>– Central Excise <strong>NCCD – Notification No. 14/2008 rescinded. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 14/2008 dated 1.3.2008 exempting certain textile articles from N C CD has been withdrawn. Don't worry; they have been removed from N C CD by the Finance Act and so there is no need for notification. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similarly Customs Notification 22/2008 is rescinded by <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2008/ctariff08_067.htm" target="_blank">Notification No. 67/2008 – cus </a>. </font></p></td>
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<td class="Normal" valign="top" width="568"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs</strong> </font></p></td>
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<td class="Normal" valign="top" width="568"><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_066.htm" target="_blank">Notification No. 66/2008</a> – cus –<strong> Export duty on pig iron and other ferrous products. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This notification has an interesting history, though brief. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the amendments to the Finance Bill, the FM proposed to amend the Export Tariff by imposing the following duties as Sl. Nos 27 to 42 in the Export Tariff. Many Customs officers argued that this imposition will have immediate effect from 30.4.2008, but there was another school of thought which held that an amendment to the Finance Bill is not a Bill to be introduced and so the “Provisional Collection of Taxes” is not applicable to it. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This view prevailed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The FM had proposed a uniform rate of 20% for export of various ferrous products and Rs. 12,000 per tonne for Basmati Rice , which have come into force from 10.5.2008, but by this notification, the effective duties are prescribed as </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. 15 per cent on specified primary forms and semi-finished products and hot rolled coils and sheets. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. 10 per cent on specified roll products including cold-rolled coils and sheets and pipes and tubes. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Five per cent on galvanised steel in coil and sheet form. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Rs. 8000/- per tonne for Basmati rice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These are effective from 10.5.2008 – We got the Notification at 6 pm and we are the first to break it to the world, but what would happen to exports made today? How would the exporters or for that matter the Customs officers know that the Board had issued the notification? </font></p></td>
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<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>What is the CST rate? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Netizen asks, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems the Finance Minister has forgotten his speech in parliament. What is the outcome of the meeting with the Empowered Committee/Sate Finance Ministers for lowering the rate of CST to 2%.? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After two rounds of talks there seems to be no further development on this issue, whereas it is learnt that many small and medium enterprises paid/paying only 2% CST, taking the Finance Minister's speech in Parliament as base. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Will somebody clarify? </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>3% duty for certain imports, including cars under EPCG </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government has granted an exemption and fixed an effective rate of 3% duty for the following goods: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Capital goods for pre-production, production and post production including second hand capital goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Capital goods in Semi Knocked Down ( SKD ) / Completely Knocked Down (CKD) conditions to be assembled into capital goods by the importer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Spare parts of goods specified at Serial Nos.1 and 2 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Spare parts for the existing plant and machinery of the licence or authorization holder. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Motor cars, sports utility vehicles/all purpose vehicles. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Of course the exemption is subject to stringent conditions like, the import of motor cars, sports utility vehicles or all purpose vehicles shall be allowed only to hotels, travel agents, tour operators or tour transport operators and companies owning or operating golf resorts, subject to the condition that,- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">( i ) the total foreign exchange earning from hotel, travel and tourism and golf tourism sectors in current and preceding three licensing years is Rs.one crore fifty lakhs or more; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) the duty saved amount on all EPCG authorizations issued in a licensing year for import of motor cars, sports utility vehicles or all purpose vehicles shall not exceed 50% of average foreign exchange earnings from hotel, travel and tourism and golf tourism sectors in preceding three licensing years; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) the vehicles imported shall be so registered that the vehicle is used for tourist purpose only. A copy of the registration certificate shall be submitted to the concerned Customs authorities as a confirmation of import of vehicle within six months from the date of import: </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_064.htm" target="_blank">Notification No. 64/2008 - Cus , Dated: May 9, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Inputs/services in exempted and dutiable/taxable goods/services - The Controversial Rule 6 and Board's clarification </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has finally come up with a clarification on the controversial Rule 6. We had carried a detailed analysis by our expert, S. Siva Kumar. You can <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=7280%20" target="_blank">CLICK HERE</a> for the article. </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=31&filename=notification/excise/2008/excircular868.htm" target="_blank">CBEC CIRCULAR NO. 868/6/2008- CX ., Dated: May 9, 2008 </a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">From our Legal Corner –Today's case </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today, we bring you an interesting Supreme Court order. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DEPB has an intrinsic value that makes it a market commodity. Therefore, it qualifies as `goods' unlike lottery ticket; DEPB can be compared to a lottery ticket that has won a prize – Supreme Court </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Imagine a situation where prize winning lottery tickets are freely available for sale. (As a matter of fact, clandestine sale of the prize winning lottery ticket for conversion of black money into white is not completely unknown!). In buying the prize winning lottery ticket the purchaser would pay the consideration for the value that the piece of paper has acquired and in that situation we fail to see how that ticket can be described as anything else but `goods'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If any more analogies are to be given one might compare DEPB with prepaid meal tickets or prepaid petrol coupons or accumulated flying miles. A meal ticket, a petrol coupon or flying miles credit has its own intrinsic value. If permitted free transferability those would soon become market commodities and would be sold and bought for their value as `goods'. </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></strong> <strong>– Tomorrow's cases </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><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 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></strong></font></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>Payments made for grading diamonds - DTAA with Singapore - HC rules mere certification of grades does not amount to imparting of experience or commercial knowhow to clients in India - Not a royalty under Article 12 - directs Revenue to issue certificate u/s 197 </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ROYALTY</strong> is a hot issue for the Income Tax Department. But terming a consideration paid for a particular type of technical certification under DTAA is indeed a highly tricky issue. In fact it would not be wrong to say that it is so finely delineated that the Revenue often confuses a payment as royalty. And this is what happened even in the latest case where a customer pays to a non-resident entity for quality certification. Based on its experience and technical knowledge its gemolists simply certify the grading of a piece of diamond or a gem and charge for the same. The Revenue confused the same as imparting of experience and commercial knowledge to the Customer and insisted on tax deduction at source on payments made under DTAA with Singapore . But the Bombay High Court has held that by issuing a grading certificate, the non-resident entity does not impart its experience to the client or transfer any right to use for its commercial and scientific knowledge in gemology . What the client receives is a mere certificate of grading and the non-resident entity simply makes use of its technical knowhow and experience. Thus, considering the definition of royalty under Article 12 of DTAA with Singapore , there is no rendering of any technical service and such payments cannot be bracketed as royalty consideration. And the tax authorities were directed to issue certificate u/s 197. </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>Classification of Brimstone 90 - Larger Bench cannot decide on an entirely new issue - Supreme Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHETHER</strong> Brimstone 90 which contains about 90% of Sulphur and 10% of Bentonite by way of inert filler would come within the classification under Heading 25.03 of the Customs Tariff and the Central Excise Tariff or Heading 38.08 is the question involved in this appeal. </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>Central Excise valuation - before adding value of the drawings, it has to be established that consideration had a nexus with negotiated price of assessable goods under clearance: Supreme Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Before adding the value of the drawings etc, it has to be established that the consideration had a nexus with the negotiated price of the assessable goods under clearance, The order passed by the Commissioner does not indicate that no machines were subsequently manufactured by the respondent after using drawings, designs, jigs, fixtures, tooling etc. supplied by the ITC. Therefore, loading of the entire amount of Rs. 43 lakhs without such a finding and recovery of duty thereon was not permissible at all. The order of the Commissioner does not indicate adequate reasons to invoke proviso to Section 11A ( 1). </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 <a href="mailto:vijaywrite@taxindiaonline.com"></a></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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