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Suvidha Digest
A One Stop Consultancy House

April 2014
          Issue VII

Indirect Tax:
Whether Arrest or Bail ?
The Fate Of Fiat
Subsidy :
West Bengal Incentive Scheme 2013 For MSMEs

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•  Indirect Tax
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All the assessee liable to pay service tax would now be familiar with Section 91, of the Finance Act, 1994 which gives the authority to arrest the assessee if the assessee knowingly evades payment of service tax by any means referred to in Circular No. 171/6/2013-ST, where the amount of such evasion exceeds 50,00,000/-.

However, the question that arises in the minds of the assessee is that whether the arrest and bail provisions in service tax brought into the statute w.e.f. 10/05/2013 will have a retrospective effect or not

In the case of Sudip Das vs Union of India 2014-TIOL-314-HC-KOL-ST, the petitioner’s lawyer pleaded that the offence commenced on a date prior to 10/5/2013, i.e., before the date when, Section 91, was introduced in the Finance Act, 1994. The lawyer even emphasised that retrospective effect cannot be carried as to infringe the right as guaranteed under Article 20(1).

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The Honorable Apex Court dealt with the case of M/s Fiat India Ltd wherein the cars were sold at a price substantially lower than the cost of the manufacture and such sales continued for a period of five years. The company also admitted the purpose of such sale was to achieve market penetration. The Apex Court held that where the manufactured goods are sold below the cost price for an unduly long period for market penetration, the transaction value cannot be accepted for the levy of Excise Duty. The Court upheld the contention of the Revenue Department that Excise Duty should be levied on a value equivalent to cost of manufacture of vehicles plus a notional profit margin.

This gave the Department the opportunity to tap into a potential source of revenue. Their immediate step was to send notices to the companies directing them to provide the details of cost of manufacture of goods and corresponding prices at which Excise Duty was discharged.

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The West Bengal Incentive Scheme 2013 for MSMEs will be in effect on and from the 1 April 2013 in the whole of West Bengal and remain valid for the period ending on 31st March, 2018

Classification of the zones




Zone – A


Kolkata Municipal Corporation area, All Municipal areas of North 24 Parganas, All municipal areas of South 24 Parganas, All municipal areas of Howrah.

Zone – B


District of Hooghly, North 24 Parganas (excluding municipal areas and Sundarban areas), South 24 Parganas (excluding municipal areas and Sundarban areas), Howrah (excluding municipal areas), Siliguri Municipal Corporation, Municipal corporation/Municipal areas of Paschim Medinipur, Purba Medinipur, Burdwan & Nadia.

Zone – C


District of Burdwan (excluding municipal corporation/municipal areas), Purba Medinipur (excluding municipal corporation/municipal areas), Nadia (excluding municipal corporation/municipal areas), Malda, Jalpaiguri, Murshidabad and Darjeeling (excluding Siliguri Municipal Corporation)

Zone – D


District of Birbhum, Purulia, Bankura, Paschim Medinipur (excluding Municipal corporation/municipal areas), Uttar Dinajpur, Dakshin Dinajpur, Cooch Behar and Sundarban areas of South and North 24 Parganas districts.

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