1. Section 68 of the Finance Act justin bieber purple shoes for sale, 1994 provides that the every person providing taxable service to any person shall pay service tax at the rate specified in section 66 of the Act in such manner and within such period as may be prescribed. Thus, section 68 fixes the responsibility for the payment of service tax by the service provider. Section 69 of the Act requires the service provider to be registered with the Central Excise Department. Section 70 of the Act imposes an obligation on the service provider to file returns periodically as prescribed. Section 73 of the Act empowers the Central Excise Officers to issue show-cause notice in case of recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Thus, the Finance Act, 1997 has taken every step to protect the interest of the exchequer for the proper payment of service tax by the service providers.2. Hereinbelow two case laws have been discussed in which the service providers defended the case and proved their cases. The said case laws are as follows :1-S.R. Agency v. CCE [2008] 16 STT 260 (CESTAT - Chennai)2-Om Sai Professional Detective & Security Services (P.) Ltd. v. CCE [2008] 16 STT 336 (CESTAT - Bang.)In S.R. Agency��s case (supra), the appellants had rendered ��clearing and forwarding agent��s service�� to their clients, viz., ACC Ltd. during 2002 and 2003 but had not paid service tax. After investigation, the department issued a show-cause notice dated 29-3-2004 demanding service tax of Rs. 6,68,833 from them under section 73(1)(a) of the Finance Act, 1994 and proposing penalties on them under sections 75A, 76, 77 and 78 of the Finance Act, 1994. The notice also proposed to appropriate towards the above said demand against the amount of Rs. 5,86,084 already paid by the party. The allegation in the show-cause notice was regarding the contravention of the provisions of the Finance Act, 1994 and rules made thereunder with the intent to evade payment of service tax.The original authority confirmed the demand and appropriated the amount already paid by the party towards the demand. Further, it imposed penalties of Rs. 500, Rs. 100 per day, Rs. 1 JB shoes,000 and Rs. 6,68,833 under sections 75A, 76, 77 and 78, respectively.The assessee filed an appeal before the Commissioner (Appeals) after paying the balance amount of service tax. The contest before the authority was against the penalties only. The Commissioner (Appeals) reduced section 78 penalty to Rs. 80,000 and maintained the rest of the penalties. Still aggrieved, the party was before the Tribunal.The appellant contended the following :1-The allegations contained in the show-cause notice were upheld by lower authorities without any justification.2-There was not even allegation of fraud, collusion, wilful mis-statement or suppression of facts in the show-cause notice.3-None of the ingredients specified under section 78 for the penalty were established in the case.4-Section 75A was omitted on September 10, 2004 well before order-in-original was passed by the Commissioner.5-Referring to a letter dated January 31, 2004 ACC Ltd., addressed to S.R. Agencies, Madurai, the appellants had duly acted upon their client��s advice given in the letter and paid-up the entire amount of the tax. The client had expressly offered reimbursement of the tax and, therefore, there was no intention to evade payment to the Government.6-The department��s allegation that the appellants had contravened legal provisions by committing default of payment of service tax with intent to evade the liability was unfounded.The Tribunal held that it had found a valid point in the submissions made by the appellants with reference to the letter dated January 31, 2004 of the appellants�� client, viz., ACC Ltd. This letter manifested the concern of ACC Ltd. (Service recipient) over the non-payment of service tax by the appellants. This letter urged them that an amount of Rs. 5,86,804 be paid towards service tax on or before January 28, 2004 and a copy of the relevant challan be forwarded for reimbursement. The hope of reimbursement directly emanated from this letter for the appellants to entertain a bona fide belief that whatever service tax might be paid by them would be reimbursed by the client. Therefore, the Tribunal held that there was no justification for the authority to have found that the appellants had any intention to evade payment of service tax. The penalty imposed under section 78 stood vacated while the other penalties remained.In Om Sai Professional Detective & Security Services (P.) Ltd.��s case (supra), the appellant filed an appeal against the order passed by the Commissioner of Central Excise, Guntur confirming service tax by invoking larger period on the assessee and on the allegation of suppression of facts with intention to evade the payment of service tax. The appellant contended the following before the Tribunal :There was no suppression of facts.1-The show-cause notice was issued on 17-2-2006 for the services rendered from April 1, 1999 to March 31, 2003.2-They had assessed service tax and paid the same from January 2005 onwards.3-They were under a bona fide belief that the method of assessment followed by them was correct.4-The balance sheets and income-tax returns had reflected the correct incomes which were not in dispute.5-There was no intention to evade payment of tax as there were no ingredients of fraud, collusion or wilful mis-statement or suppression of facts or contravention of rules with intent to evade tax on their part.6-The Commissioner (Appeals), in similar proceedings initiated against them by the department, had accepted the plea in Order-in-Appeal 09/2007(G) ST, dated December 3, 2007 in which he noted-The department contended that merely information being provided to the department was not sufficient to absolve the assessee from the liability. It ought to have paid the service tax earlier. Therefore, the suppression of facts by the assessee could be alleged against him to confirm the demand.The Tribunal held that the appellant had assessed the service tax on their own and voluntarily paid the same from January, 2005 onwards. The department was aware that the assessee was voluntarily paying service tax. The assessee did not have any intention to evade payment of tax as it followed the procedure laid down in the income-tax returns. This plea had been accepted by the Commissioner. The demand was time barred and impugned order was set aside.
Energy Saving Light Bulbs must be in all homes. We need the lights in whole day many times. However , these lights use up lot of energy. Nearly all the incandescence lights consume more energy than the fluorescent lamps. As the energy needed to heat the filament in the incandescence lights is more while in the case of fluorescent lamps there is no need to heat filament and thus the energy needed for such lamps is less.You can get several types of these power or energy preserving lamps, which are as followsCompact Fluorescent Lamp (CFLs) BulbThese are generally 11 watt A19 compact fluorescent bulbs. These are energy saving bulbs because they preserve energy around 40 watts than that of the incandescent lamps. Additionally, supra condense fluorescent lamps will lasts around 10 times greater than that of the incandescent lamps by conserving approximately 75% of the power. These types of CFLs gives warm color shade and has around 10,000 long life lamp hours than that of the incandescent lights.These types of supra life CFL will produce lowest heat, light intensity and supplies the perfect color rendition. Besides these qualities these are low profile size so as to fit wide array of lamps. This will give you around 36,000 hours of life by conserving huge amount of the energy without the maintenance.Blue Patriotic LightThese are the lights which will require no more substitutes of the bulbs so it's possible to exchange there old bulbs with these bulbs in order to save the energy needed. These are fine for the home decoration reason. This bulb is compassed with the three LEDs inside it as a result consumes less energy. These kind of bulbs require around 8 watts of power and life hours is of 100,000 hours. The major feature of this bulb is that they're water and chip resistant.Halogen FloodlightThese are 38 watts PAR 38 halogen floodlight which will save energy up to 5660 hours energy. These lamps utilize the inflexible quartz capsule which is more durable this may adjust accurate beam control to the help of solid state model. All these lamps may save the energy up to 13% than any normal halogen lamps. The lamp is beneficial as it is furnished with the covering, this highlighting layer will pass heat outside the bulb via back and enables the light forward. These lights will survive for any industrial use where as it will survive for around the 5 years in the house hold. These are the types of the energy preserving light bulbs and as a result of the various technologies utilized they are in fact beneficial in conserving the energy.
In today's rough and tumble FX markets the option of utilizing a top rated Forex trading system is no longer an option, to put it simply, if you want to make money consistently you have to possess one. Look at it this way, in every trade there is a winner and loser. In other words one person is making money and another person is losing money. If your competition all has some of the best currency trading systems available then they are always going to be beat you to the best investment opportunities. They are going to be selling a currency, taking there profits and putting them in the bank and moving on to other more lucrative prospects. Where as the investor that does not possess a software package specially developed and designed for the FX markets is always going to lag behind the investment curve and be late on the scene, which and there is no other way to examine it, going to cost you profits. In fact, it certainly could be the difference between being a winning or losing investor. Another way to think about this would be in the mind of a solider that is about to enter a battle. If you were that solider, would you want to go into that life and death situation with a sling shot or the best weapons possible? Of course you would want everything your army could supply you and more. Well, today the best weapons an investor has in the foreign exchange markets are the perfectly planned and expressly calculated software packages that provide up to date statistics instantly. This is the only way to obtain this information, so decisive to the decision making process in a timely and effective manner that it will often mean the difference between taking a winning or losing position. If your competition has access to this information before you, well this is not rocket science here; they are going to make more money than you each and every time. A few of the Forex trading systems I use each and every day to make my living in the markets are the following; Fap Turbo, Supra Forex and the Forex Funnel. It does not take long to review there websites and see if one of these might be what your looking for.
With so many different currency trading systems available to the public now a days; it is often difficult for a new comer to the field to distinguish which is the best Forex software product available. As somebody that reviews these items I can understand why. All there websites basically say the same thing, which is, "Buy us and we will make you the most money."WOW, after you start reading the marketing material at all of these websites they all start looking the same Bieber shoes, there is a good reason for that, they are all the same. In essences, it gets very confusing. Our firm has researched, tested and reviewed every Forex trading system ever made available to the private investors.Out of those hundreds of systems, the vast majority had no right ever being sold in the first place. There are a small amount that are pretty good. And then there are the best of the best, which are really superior products that are significantly better objects than what the rest of the competition is offering. As a professional currency trader these are the items I utilize every day to produce a very nice living for myself. It was not easy finding them, but when I did find one, it was like discovering buried treasure for the first time. Because, when you find one, it is like money in the bank. You realize that you income is going to grow appreciably in a short period. The best Forex software I think that you can acquire today are the following; Fap Turbo, Supra Forex and Forex Funnel. It does not take long to review there websites for yourself and determine which one you think would be best for your particular style of trading. After all, ten minutes could change your financial life forever; I think it is worth the ten minutes.
Except for the skateboards, wheels and trucks right at the front counter, you��d never really know that The BLX Skate Shop is entirely dedicated to the skateboard culture.They carry the popular skateboarding shoe lines Huf, Supra and Lakai, and even Converse has a line accepted by skateboarders. The shoes have a flat, wide appearance.��You��ve gotta feel the board under the shoe,�� Jordan continued. ��The shoe is designed to resist the friction from the grip tape and the wear and tear when doing tricks and the impact of doing tricks.��The trio remembers when Downtown was the focal point for all skateboarding, especially the concrete salad at El Presidio Plaza, known as The Blocks in the skateboarding world. Until 1994, skateboarders had permission to skateboard there after 5 p.m.��Tucson has one of the best skateboarding scenes in the country,�� Jordan said. ��Not a lot of people know that.��Skateboarders got the skate park at Randolph Park in exchange for no longer skating at The Blocks, but Randolph does not compare to El Presidio.��We want to get politically active and approach the City Council and get The Blocks back,�� Jordan said. ��In pretty much every city, we��re strong guardians of architecture, strange as it sounds. We��re just as interested in preserving and maintaining the architecture we want to skate on. We��re willing to work to make it aesthetically pleasing and skateable.��Like rock and rollers now in retirement age, skateboarders now have multiple generations with early pros these days in the later 40s. The BLX team is in that middle generation.��We have a better understanding of the world and people and more respect for all these things,�� Zen Butler said.��We have more respect for property,�� Jordan said. ��The way we interact with people who don��t skate. We��ve grown up. As adults, we are providers.��The BLX grew out of a skateboard hard goods and apparel company called Larosa that Jordan and Kenzo Butler started in 2008. They design boards and apparel and outsource the manufacturing.Kenzo also owns the Staring Without Caring tattoo shop.The BLX didn��t end up at The Arches by accident.Six years ago, Jordan got a studio space at Solar Culture, next door to The Arches. Both warehouses are rented by Steven Eye these days.Jordan didn��t just plant The BLX into the corner space at The Arches. First, a year ago, he talked the prior tenant, Lulubell Toy Bodega, to move in because he was friends with co-owner Amy Del Castillo. Lulubell had a brief life at The Arches from October 2010 to July, when Del Castillo moved to Phoenix on the urging of Kenzo Butler.There was no grand design to open The BLX in the same space.��It was definitely spur of the moment,�� Jordan said. ��As soon as that happened (Del Castillo moving), Kenzo was already in ant mode. This whole thing has been snowballing since I was at Solar Culture. Steven Eye planted me, then there was a Kenzo sprout and then a Zen sprout.��
The Shoulder, Rotator Cuff, and TearsThe shoulder area is the target for a multiplicity of tendinitis and other problems.Rotator cuff problems such as strain and tears, labrum (Cartilage), long head of the biceps tendinitis, muscle strains and tears, neuritis, arthritis, narrowing acromial-clavicular joint.Tendinitis (supra spinatus tendinitis) benefits from in-home physical therapy, special supplementation, and non-muscle building exercises. The book ��Cure Yourself of Tendinitis (At Home Now).�� Can be of great assistance! What the book, by Dr. Edward G. Holtman D.C. reveals:1.Discusses each and every area of the body where tendinitis can occur, and how to locate and treat each area.2.The all-important role that the body��s muscles play in the onset and the treatment of tendinitis.3.What most physical therapists are doing to hurt or impede your progress with tendinitis!4.The basic theory, or principals, for treating tendinitis anywhere in the body!5.The reasons all health professionals have, thus far, failed to deliver lasting results with tendinitis (This should be embarrassing!)6.Why seniors develop tendinitis.7.How to treat your tendinitis yourself at home with lasting results and at a low cost. Severe TearsSevere tears will probably be best handled surgically. But rotator cuff strain or weakness can be rectified by in-home exercises. What Causes the Various Shoulder Problems to Erupt?The causes of tendinitis are most often caused by repetitive movement or over-use of the involved body part. Strains and tears from severe use or injury, neuritis from subluxated (slightly out of place) neck and upper thoracic vertebrae, arthritis from injury, ��normal�� wear and tear, Vitamin D Deficiency, and hormonal imbalance. Bursitis (inflammation of the sack that holds the joint fluid) may also be caused by: Sudden arm jerks, Karate, Baseball, and cross-country skiing.What are some activities that can initiate shoulder Tendinitis?TTennisTGolfTFactory JobsTChin-ups/Pull-upsTWeight LiftingTSquashTRock Climbing/MountaineeringTMechanic Work (Auto)And many other everyday activitiesWhat Should Be Avoided (If Possible)Any activity that is listed above should be avoided or considerably reduced until the tendinitis is nearly well. Avoid most physical therapists because they will ��encourage�� you to do muscle-work exercises and muscle work is the main cause of most tendinitis. The exception to this rule is, opposing muscle work exercises! What Can Be Done?Neuritis: Hands on chiropractic, because the cause is most often in the spine.Arthritis: Shoulder joint manipulation, calcium and vitamin D Supplementation, heat or cold applications.Bursitis: Cold pack applications for 10 minutes twice daily. Guided movement (Your chiropractor may help you with this procedure)More Information and About The Author:Dr. Edward G. Holtman, D.C. has over 40 years experience in treating chiropractic patients and 10 years experience in the field of tendinitis treatment. The NEW published book, ��Cure Yourself of Tendinitis (At Home Now).�� Can be ordered by calling our office. Office hours are 10:30 A.M.- 10:00 P.M. Monday through Saturday Central Standard Time. Office phone: 262-673-5650.
没有评论:
发表评论