New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1057 - CESTAT CHENNAI

2015 (12) TMI 1057 - CESTAT CHENNAI - 2016 (42) S.T.R. 512 (Tri. - Chennai) - Demand of service tax - Royalty charges or lease rental - whether the monthly Royalty charges collected by the appellant towards Development of VIIth Berth as Container Terminal and its operation and maintenance on BOT basis is taxable under port services or otherwise - Penalty u/s 76 & 78 - Held that:- As per Article 7.3.5 of the agreement in consideration of the said agreement there is a initial lump sum payment of & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ount of royalty charges are rightly chargeable to service tax under port services. Therefore, the appellant s contention that they have not provided any service except leasing/ renting of the berth and the amount is only towards lease/rent of vacant land is not at all justified and not supported by law. - The licencee cannot change the design and drawing once approved by the appellant without prior consent of the TPT. This clearly shows the indirect activities/services rendered by the appell .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ner Terminal is a self-contained document envisaging every details of the project. It is not only lists out terms and conditions of operation and maintenance but brings out minute details, specification of the logistics, staffing, reporting. Therefore, BOT agreement cannot be compared or equated to any normal agreement of leasing of property. - The term Licence used in the present BOT agreement is to include the Licensor, Licensed Premises and Licence period and they are used with full mean .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nly for the port services i.e. Development of Container Terminal for handling of vessels and goods. - There is no obligation of GMB brought out in the said order. Further, GMB has granted rebate of 80% wharfage to be adjusted against the cost of construction of jetty by UCL. Whereas in the present case there is a clear obligation of Licensor i.e. TPT is set out in the agreement and there is no rebate granted by TPT to PSA towards construction cost. TPT received Lump sum payment in addition t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the present case. - Royalty charges received by the appellant from Licensee as per Licence Agreement for Development of VII Berth as Container Terminal, operation and maintenance on BOT basis is chargeable to service tax under Port Service. - service tax demand was confirmed on the gross monthly royalty charges received during the disputed period without allowing cum tax benefit. It is settled law that appellants are eligible for the cum tax benefit on the total amount received as monthly ro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that the said charges are not taxable during the relevant period. We also find that the appellants regularly paying service tax on the Royalty charges w.e.f. 1.6.2007. Therefore, we are of the view that there was a reasonable and bonafide cause for appellant's failure to pay service tax. Therefore, by invoking Section 80 of Finance Act, we set aside the penalty imposed under Section 76 and 78. - Monthly Royalty Charges received by the appellants from their Licensee during the period under di .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Shri Raghavan Ramabadran, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per R. Periasami The appellants filed appeals against the Commissioners orders dated 25.1.2007 and 29.5.2008. As the issue involved in both the appeals is common, both the appeals are taken up together for disposal. 2. The brief facts of the case are that the appellant is statutory body constituted under Port Trust Act which administers and operates Tuticorin Port which is one of the major ports in Tami .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2006 and March 2006 to January 2007. The adjudicating authority in his order dt. 25.1.2007 confirmed the service tax of ₹ 3,22,87,322/- under port services and imposed equal amount of penalty under sections 76 and 78 of Finance Act, 1994 and in his order dated 29.5.2008 confirmed the service tax of ₹ 2,55,27,328/- and imposed penalty of ₹ 15,05,811/- under section 76 & 78 of Finance Act, 1994. Hence the present appeals. 3. Heard both sides. 4. Learned counsel appearing for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

SICAL. In consideration of the leasing out of the portion of the port area, they received royalty. He further submits that the consideration received as royalty charges is not towards discharging any port services to the PSA SICAL. He relied on the BOT Agreement dated 15.7.1998 between the appellant and PSA SICAL. He further submits that as per the show-cause notice the demand was raised only on the royalty charges as per clause 7.3.5.2 of the agreement which relates to monthly royalty payment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any manner, in relation to a vessel or goods. In their case, the royalty amount is not in relation to any service rendered in relation to vessel or goods but purely on the leasing of Berth No. VII. 5. He further submits that PSA SICAL is also registered under service tax and discharging service tax on all the activities carried out by them under port services. He further submits that only with effect from 1.6.2007 service tax was introduced on renting of immovable property. Therefore, prior to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he agreement relating to water supply to ships, repair and maintenance work, security to Berth No. VII and fire service. They have not rendered any service which does not attract service tax. He relied on copies of invoices dated 25.6.2004 and 5.1.2007 as an evidence that they have paid service tax on dredging and piloting service. He submits that the Department in the show-cause notice demanded service tax only on the royalty amount received as per the agreement whereas the adjudicating authori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

licensor and licensee and Article 3.1 which clearly stipulates that after the execution of the agreement the licensor will hand over licensed premises. 7. He relied on clause 6.1.8 and submits that these charges are levied on actual as per Article 6.2.1. He reiterated Article 7.3.1 which has got three parts,the first part stipulates that certain charges collected from the owners or agents from vessels and they shall be payable to licensee, second part payable by the appellant and third part spea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h there is no demand. The methodology calculated for royalty payment as per Appendix 12 relates to only minimum guaranteed traffic. He also submits that the Appendix 3 of the agreement clearly shows the total area of licensed premises as 10 hectares leased out to the licensee. The entire monthly royalty amount received is only in relation to leasing of Berth No. VII and not related to any port services rendered by the appellant. 9. He relied on the decision of the Tribunal in the case of Cochin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0 (Tri. - Bang.) 10. Without prejudice he also submits that the extended period cannot be invoked as there is no suppression of facts. He also submits that the Department has advised PSA SICAL during internal audit to pay the service tax. 11. Learned AR reiterated the findings of the adjudicating authority and submits that as per section 65(82) what is relevant is the definition of port service and the definition is very wide and includes any activity, any service rendered to any person and in a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ort services. As per the agreement, operating a jetty includes leasing in addition to other services. Regarding appellant's claim that service tax has been discharged by them on certain services which described in the agreement under obligation 6.2.1 he submits that it is a question of fact which has to be verified whether service tax has actually been paid on the activities or not. He further submits that the entire BOT agreement is not mere a renting of vacant land as claimed by the appell .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

handled in the berth which clearly confirms that the charges have direct nexus with the handling of the berth. He further submits that port services was so wide enough which consists of bundle of services and it covers all the activities of port including leasing of land. He relied on following case laws:- (a) Airport Authority of India Vs. Commissioner of Service Tax, Delhi - 2015-TIOL-148-CESTAT-DEL (b) Western Agencies Pvt. Ltd. Vs. CCE, Chennai - 2011 (22) STR 305 (Tri. - LB) (c) KandlaShip .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

this decision will not apply and if it all applies it will apply only post 2010. Regarding the Tribunals Larger Bench decision in Western Agencies (supra) the Larger Bench dealt only goods and not dealt leasing of land. Similarly the decision of Kandla Port (supra) relates to vessel. 13. We have carefully considered the submissions of both sides and examined the relevant agreements and other records. The issue to be decided in the present appeal is whether the monthly Royalty charges collected .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, they have floated/invited Global Tenders for Development of VII Berth as Container Terminal on BOT basis. M/s.PSA SICAL Terminal Ltd. was chosen as successful bidder. Accordingly, the appellant (TPT) entered Licence Agreement with M/s.PSA SICAL Chennai on 15.7.1998. It is pertinent to see that the title of the said agreement "read as", "Build, operate and Transfer Licence Agreement" between TPT and PSA SICAL for "Development of Seventh Birth as Container Terminal and i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

contention that the said charges are not taxable under Port Services as it is only leasing of portion of the port and the leasing is not covered under the definition of port services. Both sides, vehemently put forth their contentions and relied various clauses/provisions of BOT Agreements. It is relevant to see the definition of Port Services" [under Section 65 (82) of Finance Act] as it stood during the relevant period which is as under : "Port Service means "any services render .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- and the definition of Taxable service shows that the scope of service is very wide and covers any activity rendered by port authority to any person in any manner in relation to vessel or goods. Both sides advanced their points and relied the various clauses of the BOT licence agreement dated 15.7.1998 between TPT and PSA to support their view. Therefore it is relevant to see the provisions of the said agreement so as to understand the whole issue. BOT Licence agreement is 166 pages and the ter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

TED ..... having its registered office at CHENNAI hereinafter referred to as the Licensee as party of the second part: Each of the Licensor and the Licensee shall be referred to herein as a "Party" and collectively as "Parties". WHEREAS, the Licensor is desirous of developing THE SEVENTH BERTH AS A CONTAINER TERMINAL ON BOT BASIS in line with Government of India's guidelines for privatization of various services and facilities in major ports; WHEREAS, in or about MARCH 19 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

morandum of Understanding attached as Appendix 1, with explicit understanding that in the event of award of License, they will be incorporating a company in India in the name and style of M/s.PSA SICAL TERMINALS LIMITED. WHEREAS on 24.10.1997 the Joint Venture submitted a bid; WHEREAS, the Licensor, after evaluating all the bids received by it, has selected the Licensee's proposal as acceptable and decided to award the License vide Letter of Intent for award of Licence, enclosed as Appendix .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ies and equipments. (ii) Design & Drawings - "Design and Drawings" shall mean the conceptual and the detailed drawings and backup technical information of a like nature required for the Project and all calculations, samples, patterns, models, and other technical information of a like nature submitted by the Licensee from time to time and approved by the Licensor from time to time in accordance with the provisions of this Agreement. (iii) Licence -"Licence" means an author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and expenses of the Licensee, an exclusive License for designing, engineering, financing, constructing, equipping, operating, maintaining, replacing of container handling equipments, and repairing of Container Terminal and any ancillary functions related thereto as approved by the Licensor from time to time during the License Period as specified in Article 2.3. Article 4.3:Review & Application of designs & drawings The Licenssee shall submit the Design and Drawings for the approval of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and confirm whether it is acceptable within twenty one days from the date of the receipt of such Design and Drawings. In the event the Licensor find the Design and Drawings and specifications and calculations or any part thereof not in accordance with the provisions of Article 4.1 it shall promptly seek clarification or notify the Licensee its objections to the Design and Drawings or suggest changes or modifications or corrections thereto. The Licensee shall thereafter provide necessary clarifi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

approved by the Licensor, without the prior written consent of the Licensor. Article 5.3: Principal Obligations of Licensor (TPT) The Licensor undertakes to comply with its obligations to enable the Licensee to satisfy the overall scope of facilities to be provided by the Licensee as set out in Appendix. 8. 5.5:Equipment and Materials The Licensor shall provide or cause to be provided at its own cost, charges and expenses all equipments, raw materials and other items that may be required for co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in and repair the Container Terminal during the License Period, entirely at its cost, charges, expenses and risk. ...... Article 6.2 Obligations of the Licensor 6.2.1: Services to be provided The Licensor agrees and undertakes to provide the following services. (i) scheduling entry, berthing and sailing of the vessels on a non-discriminatory basis; (ii) pilotage and towage on a non-discriminatory basis; (iii) maintenance of the entrance channel draft 8.24 m now and 10.7 m after completion of cap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

charges and expenses shall be borne by the Licensor. (vii) coordinating and overseeing the dock side safety and implementation by and at the cost of the Licensee of all orders and directions of the regulatory authorities viz., the Dock Safety Inspector, Government Authority etc.; (viii) supply power to the extent of about 1800 KVA as made available to the Licensor by TNEB subject to payment of charges by the Licensee at rates to be prescribed by the Licensor from time to time as per Article 6.1. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l protection measures in the Licensed Premises at the cost of the Licensee. (xi) obtaining customs notification for the Licensed Premises to be utilised as a Container Terminal. Note: With respect to (i) and (ii) above, normally vessels will be given service on 'First Come Fist Served" basis. However, berthing norms in Appendix 14 shall apply, but sailing shall be scheduled by the Deputy Conservator of the Licensor as per ship's characteristics and tidal conditions on non-discrimina .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d December 1999. Article 6.7:Reporting requirements The Licensee shall periodically at its cost, charges and expenses submit to the Licensor such statistical reports and information on container and cargo traffic, gross output rates per ship per hour at berth, daily output rates per vessel at berth, effective working time to berth time and any other information which the Licensor may reasonably require for monitoring performance and Licensee's obligations under this Agreement. Article 6.8:Se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anged with prior intimation to the Licensor. ...... It is agreed between the Parties that although the Container terminals of the Licensor and the Licensee are envisaged to operate independently of each other, in order to optimise the facilities and create synergies, sharing of various resources (including human resources) may be considered at appropriate time on mutually agreed terms and conditions between the Licensor and the Licensee. Article 7.3 Tariff 7.3.1.:Setting Prices The Licensee shal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by the GoI in official gazette or to be fixed by the Tariff Authority for Major Ports constituted under Article 47A of the Major Port Trusts Act, 1963 as applicable from time to time. .. ... Charges on account of Berth Hire, Port Dues and Pilotage shall be raised and recovered directly by the Licensor from the users. Article 7.3.5 Payment and payment terms 7.3.5.1:Initial payment In consideration of the grant of this License, the Licensee shall pay to the Licensor an initial amount of ₹ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ially calculated proportionately to the yearly royalty based on the annual minimum guaranteed traffic as per the Appendix 12 and shall be paid latest by the 7th Day of the subsequent Month. At the end of each 3 Month period the total royalty payable shall be computed and the difference, if any, between the amount of royalty actually payable, calculated on the basis of actual TEUs handled and the corresponding amount as set out in the Appendix 12, and the amount of royalty already remitted shall .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of tariff for containers by the TAMP for the first time. This adjustment will be carried out by the Port based on a single percentage (plus or minus) to be applied to all the figures quoted as royalty vide Appendix 12. This single percentage shall be decided on the basis of sum of weighted average of variations to the rates in respect of tariff for containers. Article 11. Common obligations and right to both parties 11.2 Rights to Documents 11.2.1. Licensor Documents Documents and computer prog .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng of entire agreement reveals that the said agreement is a licence agreement (and not lease or rent agreement) under which licence is granted to develop the appellants VII Berth into a Container Handling Terminal operation and maintenance on BOT basis. The agreement also casts certain principal obligations and operational obligation on the appellant. The said container terminal is for movement of vessel and goods. In consideration, the TPT received one time lump sum payment of ₹ 45 millio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fic that the appellant shall provide entry berthing, sailing, piolatage, towage, maintenance of entrance channel draft at 8.24 MT and 10.4 MT dredging of the water way leading to the container terminal and maintenance of dredged draft, water ride safety and safety of navigation etc., In addition, the appellant also provide supply of electricity and water subject to payment by the licencee. 17. The above activities form part of the obligation of the appellant as built in BOT agreement for the dev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that as per Article 7.3.5 of the agreement in consideration of the said agreement there is a initial lump sum payment of ₹ 45 Million for the licence. In addition there is a monthly royalty payment as stipulated in Article 7.3.5.2. and the present demand is only on the monthly royalty charges collected for the licencee and not on the lumpsum payment. From the above it is proved beyond doubt that the royalty charges received by the appellants is for overall consideration towards the develo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the licencee shall submit the designs and drawings of the proposed development of terminal for the prior approval of the appellant and the appellant s have right to raise their objection or seek any modification and the licencee shall have to re-submit the drawings and designs incorporating the changes proposed by the appellant. The licencee cannot change the design and drawing once approved by the appellant without prior consent of the TPT. This clearly shows the indirect activities/services r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llant for development of Container Terminal is a self-contained document envisaging every details of the project. It is not only lists out terms and conditions of operation and maintenance but brings out minute details, specification of the logistics, staffing, reporting. Therefore, BOT agreement cannot be compared or equated to any normal agreement of leasing of property. Generally in any lease agreement the term used are Lessor & Lessee whereas here the agreement is between Licensor & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

only leased out portion of the port area and received lease amount as Royalty charges has no basis and the monthly Royalty charges are worked out as per Appendix 12, based on Tonnage handling is in totality of all the services rendered either direct or indirect as stipulated in the various Articles of the Agreement and it is only for the port services i.e. Development of Container Terminal for handling of vessels and goods. 20. The appellants relied Tribunal decisions in the case of Gujarat Che .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the jetty including dredging, navigation and water supply etc. At para14, it is held that GMB has not authorized UCL to collect any charges from other persons. Therefore the Hon'ble Supreme Court held that no service is rendered by GMB. Whereas in the present case as explained in the above paragraph as per Article 6.2.1, it is the appellant who renders Dredging, navigation, water supply, electricity and host of other services. Further, as per Article 7.3.1, TPT has authorized the Licensee PS .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

obligation of Licensor i.e. TPT is set out in the agreement and there is no rebate granted by TPT to PSA towards construction cost. TPT received Lump sum payment in addition to Royalty charges. The agreement of GMB in the above case is entirely different from the Licence agreement of TPT in the present case. Therefore, we find that the ratio of the Hon'ble Supreme Court case law of GMB case relied by appellant is clearly distinguishable on the facts and the same is not applicable to the pre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n and in any manner in relation to vessel and goods. The Hon'ble Gujarat High Court in the case of Kandla Shipchandlers and Ship Repairers Association Vs UOI (supra) held that the definition under Section 65 (105) (zn) is expressive and include any services rendered in any manner. The relevant paragraphs of the High Court decision are reproduced as under :- 8. With this factual background in mind, if we refer to the statutory provisions, it emerges that Section 65(105)(zn) makes taxable any .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts Act, 1963. 9. It can thus be seen that for a person to be included in the Service Tax-net under Section 65(105)(zn) must be one providing port service. The definition of port service thus assumes significance. The term port service has been defined to mean any service rendered by a port or other port or any person authorized by such port or other port in any manner, in relation to a vessel or goods. Thus, the term port service has been defined in an expansive manner. It includes within its sw .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1963 and formed an opinion that repair of the vessel not being done by the port, it cannot be stated to have been authorized by the port. It was held as under : As such, we find that the powers of the Board to execute-11. the work and provide compliance in terms of section 35(1) are not to the effect so as to carry out the repairing activity themselves. Understandably, the vessel which come on the port after sailing for a considerable period, would require minor/major repairing activities on ac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

breaking activities and ship manufacturing activities may also be done in the port area, for which purposes facility may be provided by the port, but that will not make the same as port services . The Tribunal was of the opinion that the term any other services in respect of vessels has to be extended to the services which are connected to the movement of the vessel. The Tribunal applied the principle of ejusdem generis. The view expressed by the Tribunal does not command to us. Firstly, the aut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e work of repair of vessels. The ratio of the High Court's above decision squarely applies to the present case. Further, the Tribunal LB decision in the case of Western Agencies Pvt. Ltd. Vs S CC (supra) clearly held that the definition of "Port Services" is exhaustive. The relevant paragraph is reproduced as under :- "11. Answer to question (c) So far as the third question is concerned that question deals with cluster of services provided by a port or other port. The services .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ise of classification of cluster services provided by a port or other port under various nomenclatures intended to bring entire cluster of services under one class of port services except to the extent of different classifications recognised by the 1994 Act. Accordingly, any service provided by a Port or other port fall under one class of service called the port services . Nomenclature of service not being decisive, charging provision of the 1994 Act prevails. It is not possible for legislature .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

up of the ports, such service is said to have been provided by a port or other port. Thus, the very nature of services under the category of any services encompassed by the term port service does not exclude any service provided by a port or other port to serve the purpose of the port. It is quite common that ports are far away from locality. As a result, varied nature of facilities or infrastructure is provided in port territory so that service recipient does not go out of such port territory .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n in the case of Airport Authority of India Vs CC reported in 2015-TIOL-148-CESTAT-DEL held that the definition of 'Airport Services' under Section 65 (105) (zzm) includes any service and held that service tax is chargeable on the revenue collected from Renting and Leasing out of space inside airport. Though the above decision relates to definition of "Airport Services" the ratio of the above decision squarely applicable to the present case. 23. In view of foregoing discussions .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. It is settled law that appellants are eligible for the cum tax benefit on the total amount received as monthly royalty charges. Accordingly, we hold that appellants are eligible for cum tax benefit on the gross amount received and after allowing the cum tax value benefit the revised demand is liable to be upheld. 25. As regards appellant's contention that the demand is hit by limitation, we find that there is no evidence on record to prove that the appellants had informed the Department an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version