OH GOD!

OH GOD! HELP ME

Marina’s husband had just passed away to a terminal illness. Their savings had been spent to the last penny in trying to save him. She had a fourteen year old daughter and an eleven year old son. Marina’s world had just crumbled to bits. She had no work experience; she was totally a home-bird.Friends and relatives came to console her. Most of them offered, “If there is anything that we can do to help, do let us know”; “You are not alone, we will stand by you.”....A month later, Marina requested one of these friends to help her get a job as a receptionist at a local school. The friend said, “Actually Marina, they really won’t listen to anyone. I would have spoken to the Principal for you, but she is just not the obliging type....”A week later Marina applied for a job as a salesgirl, in a women’s garments store and asked a relative to put in a word for her. “You see Marina, the owner is my friend no doubt, but you are really not the type, I mean, you have to have a certain personality to look after such a job; but if there is anything else, I’m always willing to help.” This went on.... hollow words, meaningless endearments and lame excuses.Till one night, Marina broke down. The next instalment for the school fees of her children was due in a fortnight. The house rent was grossly overdue. Her expenses seemed to soar whereas her resources dwindled. She cried her heart out and prayed, “Oh God! Why did you do this to us? How shall I tend to my children? Please help me for I am absolutely alone.” She cried herself to sleep. In her dream she saw God smiling at her and blessing her.The next morning she found an advertisement in the newspaper for a walk-in-interview to fill the post of a warden for a Boarding school. She walked into the interview room with the confidence that stems only from God’s presence in you. She was offered the job, provided she could move into a residence at the hostel premises, for the warden was supposed to be present all day. The school provided free education to the wards of their employees! The school mess would also provide free meals to her wards and herself. With one stroke, all her problems were solved!
It is only God who stands by His words, when He asks you to surrender your problems to Him and forget about them. But, if you continue to worry about them, He does not take over. To surrender means, to turn your thoughts away from all your problems and leave everything into His hands saying, “Lord, Thy will be done.”When at last you realize that God is all you have left; it is then that you realize that God is all that you really needed!In one discourse Baba said, “Sometimes you feel that disasters increase instead of diminishing! Don’t get agitated. Close your eyes and tell me with faith, “Thy will be done. Thou think of it.” And when you thus speak I even accomplish a miracle when necessary. I always think of you, but I can only help you completely when you rely fully on Me.”

SANJAY TANDON

Recent Service Tax Cases

Service Tax - Nithyananda Electronics Versus Commissioner Of Central Excise Mangalore = 2008

Date of Decision: February 4, 2008 - CESTAT, BANGALORECommissioner (Appeals) rejected the refund claim & confirmed Order-in-Original on ground that the assessee is carrying on the business of marketing & distribution on behalf of M/s. Zee Turner in terms of their Distribution Agreement - appellants not produced OIO as well as the Agreement with M/s. Zee Turner even after giving sufficient opportunities – hence appeal cannot be heard - appeal is rejected granting liberty to the appellants to seek restoration after producing the same
Service Tax - TNS INDIA PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE BANGALORE = 2008

Date of Decision: February 4, 2008 - CESTAT, BANGALOREViolation of Principles of Natural Justice – remand order of commissioner is under challenge - terms of reference for remand is beyond the terms of the Show Cause Notice - aspect pertaining to limitation is also not considered - citations relied upon by appelalnts have not been examined – Commissioner (Appeals) shall deal with all the grounds raised by the appellants - appeal is allowed by way of remand to the Commissioner (Appeals) for fresh hearing
Service Tax - Wiptech Peripherals Pvt. Ltd. Versus CCE Rajkot = 2008

Date of Decision: June 27, 2008 - CESTAT AHMEDABADInput credit of service tax denied on the ground that the service tax paid on cell-phone, land-line, courier service cannot be held to be input service for the output service “maintenance & repairs” – held that service tax paid on cell phones or land-lines used in connection with output services is available as credit - some of the cell phones in the name of individuals were not established that they were used in relation to the output services – matter remanded to verify above aspect
Service Tax - Sundaram Brake Linings Ltd. Versus CCE Chennai = 2008

Date of Decision: February 6, 2008 - CESTAT CHENNAIWhether service tax is leviable in the category of “Consulting Engineer’s Service” on the technical know-how fee paid by the appellants to their foreign collaborators for the period 28.2.99 to 31.3.03 - issue is no longer res integra as it stands settled in favour of the assessee by a line of decisions of this Tribunal - Following the consistent view taken by this Tribunal, I set aside the impugned order, wherein tax was demanded in respect of transfer of technical know-how for above period
Service Tax - M/s Industrial Security Agency Versus CCE, Allahabad = 2008

Date of Decision: May 12, 2008 - CESTAT NEW DELHI“Security Agency” service - failure to pay the tax - Commissioner (Appeals) upheld penalty u/s 77 but imposed penalty u/s 76 & 78 by modifying the OIO - appellant was under bonafide belief that it was liable to pay Service Tax only on receipt of the amount from the recipient – impugned order of commissioner (A) is modified further – held that penalty of Rs.1 lac u/s 76 and Rs.1,000 u/s 77 are justified – but penalty u/s 78 is not justified - appeal stands allowed partly
Service Tax - M/s Kurele Industries Versus CCE, Kanpur = 2008

Date of Decision: May 27, 2008 - CESTAT, NEW DELHIDemand - Clearing and Forwarding Agent - During the pendency of the matter before the Commissioner (Appeals), CCE revised Adjudication order & enhanced penalty - Commissioner (Appeals) held that the Appellants are “Commission Agent” not “C/F Agent”, so demand is not sustainable - order of the Commissioner (Appeals) was not challenged by the Revenue before the Appellate Authority - As the demand is not sustainable, enhancement of penalty by the Revision order is also not maintainable
Service Tax - CCE, Allahabad Versus M/s New Govindgarh Steel = 2008

Date of Decision: May 27, 2008 - CESTAT NEW DELHITransportation of goods by road - delay in payment of tax – non-submission of return within the stipulated period - out of penalty imposed u/s 76 & 77, commissioner set aside penalty u/s 77 - Revenue submits that waiver of penalty under Section 77 of the Act is ultra wires – commissioner has dropped penalty u/s 77 only after considering the facts and circumstances of the case, so contention of revenue is not correct - appeal filed by the Revenue is rejected
Central Excise - STRIDES RESEARCH & SPECIALITY CHEM. LTD. Versus C.C.E., MANGALORE = 2008

Date of Decision: June 14, 2007 - CESTAT, BANGALORECenvat credit - Mere for the reason that dealer mentioned incorrect address of appellant factory in invoice, it can’t be said that appellant availed credit irregularly – moreover, dealer has addressed a letter to appellant-assessee that by mistake he put incorrect address in invoice - there is sufficient record to establish that credit had not been availed irregularly – credit not deniable
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Income Tax Cases

Income Tax - Geoconsult ZT GmbH = 2008

Date of Decision: August 5, 2008 - AUTHORITY FOR ADVANCE RULINGS

Applicant a foreign company has entered into a JV with two Indian companies. Applicant is providing consulting services in Himachal Pradesh from Austria and for the purpose of coordinate, an engineer was deputed to visit sites in HP - held that the income of applicant is taxable in the capacity of Association of Persons (AOP)
Income Tax - RAJENDRA PRASAD BORAH Versus INCOME-TAX APPELLATE TRIBUNAL AND OTHERS = 2008

Date of Decision: April 3, 2008 - GAUHATI HIGH COURT Tribunal by the impugned order dismissed the appeals solely on the ground that the appellant-assessee had failed to appear before it on the date fixed for hearing – even if the appellant-assessee was absent before the Tribunal, the only course open to it was to dispose of the appeal on the merits - impugned order of the learned Tribunal is interfered with and is quashed
Income Tax - COMMISSIONER OF INCOME-TAX Versus GURUVIJAYA KURI CO. LTD. = 2008

Date of Decision: January 21, 2008 - KERALA HIGH COURT

Penalty u/s 271 - assessee derived income from chitty business & showed credit balance in balance-sheet in respect of kuries terminated during 1977 to 1983 – AO opined that amount of auction discounts forgone by defaulter subscribers was income of assessee – assessee failed to offer any explanation – assessee was aware that impugned amount didn’t represent liability – burden is not on department to prove concealment - penalty is justified for concealment of income
Income Tax - COMMISSIONER OF INCOME-TAX Versus RAVINDRA PLATINUM P. LTD. = 2008

Date of Decision: May 13, 2008 - RAJASTHAN HIGH COURTBusiness expenditure – assessee was not required to pay to Govt. the sales tax collected by it under Tax Deferment Scheme – during this interregnum the amount of sales tax collected was deemed to have been actually collected by Govt and disbursed as loan to assessee – assessee had certificate issued, showing that certain amount of tax collected had been converted into loan, hence assessee is entitled to deduction, as the sum was to be treated as paid for purpose of section 43B

BE POSITIVE

BE POSITIVE

Father : "I want you to marry a girl of my choice"

Son : "I will choose my own bride!"

Father : "But the girl is Bill Gates's daughter."

Son : "Well, in that case...ok"

Next - Father approaches Bill Gates.

Father : "I have a husband for your daughter."

Bill Gates : "But my daughter is too young to marry!"

Father : "But this young man is a vice-president of the World Bank."

Bill Gates : "Ah, in that case...ok" Finally Father goes to see the president of the World Bank. Father : "I have a young man to be recommended as a vice-president."

President : "But I already have more vice- presidents than I need!"

Father : "But this young man is Bill Gates's son-in-law."

President : "Ah, in that case...ok" This is how business is done!!

Moral: Even If you have nothing,You can get Anything. But your attitude should be positive

Think +++++++ve

by DIVYA

MEMEBR JAB WE MET CA