Leaf No: 55 Month : October Year : 2014

Greetings from Team SA!

  Centre relaxes FDI rules in construction sector.

 Diesel Prices deregulated and will henceforth be market determined.

 India third largest start-up ecosystem in world - Nasscom.

 Government streamlines procedure for grant of Industrial Licences.

 CCI imposes penalty on Goa Druggists’ Association.

 Union Government submitted the list of 627 Indians holding black money abroad to the Supreme Court ina sealed cover.

 Millions of Ebola vaccine doses to be ready by 2015 - WHO.

 Saansad Adarsh Gram Yojana launched by Rural Development Minister, Mr Nitin Gadkari which would change the rural landscape of India.

 Constitution of Review Committee of Chief Commissioners of Central Excise & Chief Commissioners of Service Tax.

 Constitution of Review Committee of Commissioners of Central Excise and Service Tax.

 Constitution of Review Committee of Chief Commissioners of Customs.

 Constitution of Review Committee of Commissioners of Central Excise.

 Constitution of Review Committee of Commissioners of Customs.

 Constitution of Review Committee of Chief Commissioners of Central Excise.

 Constitution of Review Committee of Commissioners of Central Excise.

 Constitution of Review Committees.


Guest Column

Shri. R.K.Rengaraj - Advocate

Advocates alone are entititled to practice before the revenue authorities

There is a legal maxim “expression unius est exclusion alterius” which means when there is express mention of certain things, then anything not mentioned is excluded. Another legal maxim of natural justice is “Dura lex sed led” which means “the law is hard but it is the law”. This applies now to the tax practitioners. The constitution bench of Supreme Court of India in National Tax Tribunal case of Madras Bar Association Vs Union of India 2014 75 VST 12 (SC) bearing No.150 of 2006 Dt.25.09.2014, it was ultimately held that Chartered Accountants or Company Secretaries to represent a client to an appeal before National Tax Tribunal, unconstitutional and unsustainable in law. The National Tax Tribunal Act, 2005 declared ultra vires and section 13 of National Tax Tribunal Act is invalid. The verdict of the Apex Court is the declared law of land, binding on all throughout the Indian territories under Article 141 of Indian Constitution & contravention liable for action under Article 129 read with Article 142(2) of Indian Constitution. Hence, Advocates alone are entitled to Practice, Plead and Act before the revenue authorities.

Power of attorney to practice law can only be given to Advocates. It was already held by the Hon’ble Supreme Court in the case of Bar Council of India Vs. A.K.Balaji [SLP (Civil) No(s) 17150-17154/2012] that Advocates alone are entitled to practice the profession of law both in litigious & non-litigious matters. This confirms to Section 29 of Advocates Act, 1961.


The views expressed are strictly of the author and Swamy Associates doesn't necessarily subscribe to the same. Swamy Associates is not responsible or liable for any loss or damage caused to anyone due to any interpretation, error, omission in the articles being hosted on this newsletter.

 Circular on import of pesticides.

 Circular regarding audit by officers of Central Excise.

 Circular on extension of facility of export warehousing at Bhuj Taluka in Kutch District in the State of Gujarat.

 Circular on determination of place of removal.

 Date of submission of ST-3 return for the period from 1st April 2014 to 30th September 2014 extended from 25th October, 2014 to 14th November, 2014.

 Levy of service tax on activities involved in relation to inward remittances from abroad to beneficiaries in India through MTSOs.

 Notification No 12/2012-Customs dated 17/03/2012 [condition number 100 of the ANNEXURE] amended to extend the time period for furnishing the utilization certificate from the jurisdictional AC/DC of Central Excise from 6 months to 12 months.

 Tariff Value of Gold increased - Silver Stable.

 New Exchange Rates for Customs Import and Export.

 Amendment to notification issued regarding jurisdiction of Central Excise Commissionerates.

 Definitive anti-dumping duty imposed on imports of phenol, originating in or exported from Chinese Taipei and USA for a period of five years from the date of imposition of the provisional anti-dumping duty, that is, 16th May, 2014.

 Conditions for export of Dried Silk Worm Pupae to EU have been notified.

 ANF3B1 for claiming benefit of Served from India Scheme (SFIS) for foreign exchange earning in the year 2013-14 is being notified.

 National Tax Tribunal Act, 2005 declared ultravires - Company Secretaries and Chartered Accountants are not eligible to represent party to appeal in NTT - Section 13 of NTT Act held invalid - Madras Bar Association v Union of India and Anr - 2014 75 VST 12 (SC).

 Masala Powder prepared after grinding and mixing various spices and condiments in certain proportion is commercially a different commodity. Revisional authority has power to review order passed by appellate authority - Kamala Enterprises v Addl Commr of Commercial Taxes, Bangalore - 2014 74 VST 244 (Karn).

 Cotton fabric coated with PVC not PVC fabric and is exempt under “cotton fabrics of all varieties" - AMC Coated Fabrics Ltd v State of U.P and Ors -  2014 74 VST 324 (All).

 Revision and reassessment are different proceedings by authorities exercising different jurisdiction - Limitation not the same for revision by Joint Commissioner as for reassessment by assessing authority - M.E Abdul Azeez v State of Kerala - 2014 74 VST 343 (Ker).

 Notification providing for reduction of input-tax credit to two percent on goods sold/resold inter-state or goods used as input in manufacture of goods sold interstate with respect to all goods excepting those specified, is valid - Kadwani Forge Ltd & Ors v State of Gujarat & Ors -  2014 74 VST 385 (Guj).

 Taxes separately collected alone are liable for deduction under VAT Act - Indian Rayon & Industries Ltd v State of Karnataka - 2014 74 VST 489 (Karn).

 Whether there is any error apparent on the face of the record or not, qualifying a petition for entertainment under Section 55, falls within the jurisdiction of the Tribunal and not within the jurisdiction of the Secretary - Suresh Enterprises v Tamilnadu Sales Tax Appellate Tribunal (AB), Cbe - 2014 TIOL 1876 HC Mad.

 Exemption from payment of sales tax under Rajastan Sales Tax Act would entail assesee exemption from payment of surcharge as well - Asst Commr vs Shiva Construction Pvt Ltd - 2014 TIOL 1747 HC RAJ CT.

 Diagnostic centres entitled to the benefit of exemption for payment of customs duty under Notification No.64/88 dated 1.3.1988 - Bharat Diagnostic Centre vs Commr.of Customs - 2014 TIOL 86 SC CUS LB.

 All EPC/Turnkey cases to be heard by full bench of CESTAT headed by the President and decision to be given before 15.03.15 - IVRCL JV vs CCE - 2014 TIOL 83 SC ST.

 Bonafide confusion regarding taxability of activity is a reasonable cause under Section 80 and entitles assesee for waiver of penalties imposed under Sections 76 and 77 - CCE vs Busy Bee - 2014 TIOL 1763 HC MAD ST.

 Rejection of application for refund of TED vide letter without reasoned order not sustainable - Lupin Ltd vs UOI - 2014 TIOL 1802 HC MUM CX.

 Cenvat eligible on capital goods used for manufacture of exempt intermediate products - CCE vs Samsung India Electronics Limited - 2014 TIOL 1708 HC ALL CX.

 Penalty proceedings under Rule 96ZP (3) initiated after a period of five years from relevant date is not sustainable - CCE vs Sawan Mal Shibu Mal Steei Rolling Mills - 2014 TIOL 1769 HC P&H CX.

 CESTAT can extend stay beyond 365 days - Haldiram India Pvt Ltd vs CCE - 2014 TIOL 1965 CESTAT DEL LB.

 Valuation of ‘process rejection inputs’ at lower rate than purchase price does not warrant reversal of cenvat availed - Autoline vs CCE - 2014 TIOL 2003 CESTAT MUM.

 During the period prior to 01/07/12 the distribution of credit by Input Service Distributor among its manufacturing units need not be in proportion to their turnover - Dabur India Ltd vs CCE - 2014 TIOL 2113 CESTAT DEL.

 Department is liable to pay interest for not sanctioning service tax refund to SEZs within stipulated time - Reliance Industries Ltd vs CCE - 2014 TIOL 2096 CESTAT AHM.

 Refund claim filed by owner of flat of amount paid as service tax which is not actually liable to be paid is not bound by time bar under Sec 11B  - Jyotsana Patel vs CCE - 2014 TIOL 2048 CESTAT MUM.

 Deputing persons by overseas branch to subsidiary is not provision of manpower supply service - IBM India Private Ltd vs CCE - 2014-TIOL-1976-CESTAT-BANG.

 Service provided by sub-contractor is not liable to service tax opinion of Third Member in the case of Sunil Hi-tech Engineers reported in 2014-TIOL-541-CESTAT-MUM, is per incuriam - CCE vs Akruti Projects 2014-TIOL-1925-CESTAT-MUM.

 Credit of service tax paid on GTA is eligible on goods sold on FOR basis where destination is the place of removal - Ultra Tech Cement vs CCE - 2014 TIOL 1934 CESTAT DEL.

 POPS Rules, 2012 although prospective can be used to understand place of provision of service during period prior to its introduction - Wall Street Finance Ltd vs CST - 2014 TIOL 1958-\ CESTAT MUM.

 If R & D cess does not stand paid at the time of making book entry between associated enterprises, the same cannot be deducted under Notification No. 17/04-ST - Toyota Boshoku Automotive India Pvt Ltd vs CCE - 2014 TIOL 1893 CESTAT BANG.

 No service tax is payable on the value of interest received on bill discounting facility extended by the bank to its customers - UCO bank vs CST - 2014 TIOL 1902 CESTAT KOL.

 Since the assessment of duty liability has to be done by the Customs, notwithstanding the fact that the importer did not claim the benefit of exemption, the same should have been extended him - Commr of Customs vs PSL Ltd - 2014 TIOL 1937 CESTAT MUM.


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