Vide Notification No. 8/2007 (N.T.) dated 01.03.2007, Rule 26 was amended and provision was added to penalize abatement of taking of inadmissible cenvat credit by making documents like invoices, transport documents etc. The Rule reads as, Rule 26(2): Any person, who issues – (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made there under like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater. The purpose of this paper to examine whether the rule can be applied retrospectively and can the past offences be penalized either through retrospective operation of these rules or on argument that such offences were already punishable under Rule 25 of the central Excise Rules, 2002. The Notification No. 8/2007 (N.T.) dated 01.03.2007 says that, After sub rule (1), the following sub rule shall be inserted:- The term -insert- has been defined in Webster Comprehensive Dictionary as -to put or place into something else-, -to introduce-. Oxford Dictionary also defines the term as -put something into something else-. A mere reading of the meaning of the term -insert- suggest that this is a new offence is being created and it cannot be applied retrospectively. The letter of the Joint Secretary (TRU) , explaining the changes states that, in clause 30(f) -A new sub rule (2) has also been inserted to provide for penal action against the person-.- It is seen that this is a new clause to -provide for- penal action. It is clear from this letter too that it is a new rule, which cannot be applied retrospectively. It is to be seen that the rule provides for penalty, a new burden on subjects. Whenever a new burden is imposed on the subjects, without amending the earlier clauses, it is presumed that the new burdens will operate retrospectively. While applying this principle of interpretation of statute the tribunal held in Cameo corporation [2008 (11) STR 161], -It is the consistent view of this Tribunal, where a new category of service is introduced for levy of service tax without amending the definition of a pre-existing category of service in which a given service answering the requisites of the new service is sought to be included by the Revenue for the prior period, there can be no levy of service tax in respect of the given service in the pre-existing category. This position has been made abundantly clear in umpteen number of decisions of this Bench also. In the result, the demand of duty on the gross amount collected by the assessee as consideration for what the Revenue considers as -Business Auxiliary Service- is set aside.- In view of this it is clear that the rules cannot be applied retrospectively. Further, as Rule 25 has not been amended, it cannot be argued that such offences were already part of Rule 25 of the Central Excise Rules. It is to be seen that penal statutes which creates offences or which have the effect of increasing penalties for existing offences will only be prospective by reason of the Constitutional restriction imposed by Article 20 of the Constitution . In Pyare Lal Sharma v. MD, J&K Industries Ltd. , the Supreme Court held that unauthorized absence as ground for termination applies only after the amendment making such ground. Unauthorised absence prior to the date of amendment cannot be considered for termination. It is further submitted that Rule 26 and its amendments are delegated legislation. In the field of subordinate legislation, the courts have taken a consistent view that while a legislature may enact laws with retrospective effect, a delegate cannot exercise a similar power and gives retrospectivity to the Rules made by it unless the parent statute gives it a power to do so either expressly or by necessary implication. In view of this this author is of the opinion that Rule 26(2) is prospective in operation and cannot be applied to past transactions.
Author: blogger
The Law of Candor, Admit a Negative and the Prospect Will Give You a Positive
It goes against corporate and human nature to admit a problem. For years, the power of positive thinking has been drummed into us and “think positive” has been the subject of endless books and articles.
So it may come as a surprise to you that one of the most effective ways to get into a prospects mind is to be candid and first admit a negative, then twist it into a positive.
Avis is only No 2 in rent cars.
With a name like Smuckers it has to be good.
Whats going on here? Why does a dose of honesty work so well in the marketing process?
First and foremost, candor is very disarming. Every negative statement you make about yourself is instantly accepted as truth. Positive statements, on the other hand, are looked at as dubious at best especially in an advertisement.
You have to prove a positive statement to the prospects satisfaction. No proof is needed for a negative statement.
“With a name like Smuckers it has to be good.” Most companies, especially family companies, would never make fun of their name. Yet the Smucker family did, which is one reason why Smuckers is the No 1 brand of jams and jellies. If your name is bad, you have two choices: change the name or make fun of it.
Avis is only No 2 in rent cars so why go with them? They must try harder. Everybody knew that Avis was second in rent cars.
So why go with the obvious? Marketing is often a search for the obvious. Since you cant change a mind once it is made up, your marketing efforts have to be devoted to using ideas and concepts already installed in the brain. You have to use your marketing programs to “rub it in.” No program did this as brilliantly as the Avis No 2 program.
The explosive growth of communications in our society has made people defensive and cautious about companies trying to sell them anything. Admitting a problem is something that very few companies do.
When a company starts a message by admitting a problem, people tend to, almost instinctively, open their minds. Think about the times that someone came to you with a problem and how quickly you got involved and wanted to help. Now think about people starting a conversation about some wonderful things they are doing. You probably were a lot less interested.
Now with that mind open, you are in a position to drive in the positive, which is our selling idea. Some years ago, Scope entered the mouthwash market with a good tasting mouthwash thus exploiting Listerines truly terrible taste.
What should Listerine do? It certainly could not tell people that Listerines taste was not all that bad. That would raise a red flag that would reinforce a negative perception. Things could get worse. Instead, Listerine brilliantly invoked the law of candor: “The taste you hate twice a day.”
Not only did the company admit the product tasted bad, it admitted that people actually hated it (now thats honesty). This admission setup the selling idea that Listerine “kills a lot of germs.”
The prospect figured that anything that tastes like disinfectant must indeed be a germ killer. A crisis passed with help of a heavy dose of candor.
One final note: The law of candor must be used carefully and with great skill. First, your negative must be widely perceived as a negative. It has to trigger an instant agreement with your prospects mind. If the negative does not register quickly, your prospect will be confused and will wonder, “What is this all about?”
Next you have to shift quickly to the positive. The purpose of candor is not to apologize. The purpose of candor is to setup a benefit that will convince your prospect.
This law only proves the old maxim: Honesty is the best policy.
Marketing is a battle of ideas. If you are to succeed, you must have a unique attribute to focus and describe your value. Without one, you had better have a low price; a very low price.
It takes a while but many Internet Marketing entrepreneurs learn the Law of Candor. They learn to identify their target market, focus on promoting products that will appeal and add value to their target market.
To accomplish this, they use various methods, tools, and follow a traffic formula to build relationships with their leads and customers. They build websites that create trust. They collect name and email addresses using an Optin form on a Landing Page. They use email systems with both auto-responders and broadcast capabilities in order to send messages to their leads and customers. These email messages frequently send information, provide knowledge, and occasionally promote an offering. Many Internet Marketing entrepreneurs learn that leads and customers do not like to be sold to however they will browse and shop. Over an extended period of time, skilled Internet Marketers are able to use hypnotic writing skills, in their marketing campaigns, to get leads and customers to take the action they want. This is how they learn to identify a target market, stay focused, and add value to their target market. They learn to leverage the equity in their list and be successful in the world that includes the Law of Candor.
It looks easy but marketing is not a game for amateurs. Marketing is not a battle of products. It is all about the strategy you use to benefit from the Law of Candor when you admit a negative, the prospect will give you a positive.
You can find out more about Internet Marketing and home-based businesses by reading updates that will be posted at my blog over the next few weeks.
Also, a great book to read is “The 22 Immutable Laws of Marketing” by Ries & Trout. It is the source of some of the material provided in this article.
In closing, be sure to meet me at my website, WhoIsMikeFarrell, learn some tips about being No 1 on Google at aspenIbiz My Go-To-Market Partners, and learn how to be savvy with your money like the insiders at aspenIbiz The Conspiracy For Your Money Blog.
Finally, I would like to provide Best Wishes for a Prosperous New Year!
How to Find a Good Lawyer
If you’re considering lawful motion, your own very first big choice is probably which lawyer fits your needs. How do you find a good attorney?
Talk to family and friends. Chances are good that somebody you realize has utilized an attorney or even understands someone who has. Ask people around you who they used and about their own encounter. Were they satisfied with the actual support they were provided? Request specifics about why they do — or even do not- feel their own attorney supplied good support. Determine whether the actual attorney returned phone calls or email messages in a timely manner, whether the situation had been pursued as well as carried out a reasonable time, if the lawyer paid attention to demands and concerns, whether the individual had been held knowledgeable concerning the status associated with his / her situation, whether fees billed were reasonable and bills comprehensive sufficient to know what lawful work was finished involved.
Referral Services. There are a number of recommendation providers in Texas. The State Bar of Texas supplies a listing of referral providers round the condition. Referral services require lawyers to join up and usually need lawyer members to carry negligence insurance. In the Austin and central Texas area, get in touch with the actual Lawyer Recommendation Support of Main Texas. Recommendation services frequently also set a limit about the fee billed for an preliminary discussion. The actual Attorney Referral Service associated with Main Tx requires its fellow member attorneys to provide a Thirty minute discussion for $20.
Courthouse. Go watch lawyers in action. In family law issues, divorce, child visitation rights, child support, etc., you can find proceedings going on in the Travis Region Civil Courthouse upon Monday, Wednesday, Thurs as well as Friday. Except in rare conditions, courtroom proceedings tend to be available to the general public. Locate a hearing to view by asking at the info table or even look into the listing associated with courtrooms as well as investigate until you find a listening to to view. You may key in and leave the courtroom whilst procedures are ongoing, but remember to become sincere as well as peaceful. Switch off cell phones and pagers and do not bring meals or beverages to the court docket. Additionally , it advisable not to bring your kids. A few of the problems in these instances might not be right for kids, who most likely ought to be in school in any event, and youngsters may have a difficult period sitting still as well as quiet during procedures.
Once you discover the listening to to view, exactly what do you look for? Actual life legal proceedings are almost never as thrilling as well as suspenseful as they are tv, but you can collect important information about an attorney by watching him or her in court. May be the attorney doing him or her or himself inside an expert manner? Keep in mind that your own attorney is going to be an extension individuals – symbolizing you and your interests. We publish that an expert, respectful and zealous recommend is more effective compared to one that is rude and less than professional. May be the attorney ready? Each and every lawyer includes a various method to conduct hearings, however notice regardless of whether he or she appears to possess paperwork organized, requires good questions as well as has a plan. Observe the lawyer’s style to determine whether it persuasive to you and compatible with your personality as well as wishes. Watch of sufficient length to obtain a feeling about the lawyers and move to an additional listening to. If you discover a lawyer you would like to speak with, request his or her contact information during a break or get the exact title and phone later on.
Interview possible lawyers. Numerous lawyers provide an initial consultation free or a small charge. You may have only Half an hour to have an preliminary consultation so put together prior to going. In the event that there are any purchases in position, bring those with you to definitely the discussion. Be prepared to open the consultation with a concise description of your scenario and outcome a person seek. Make a list of queries and issues which means you don’t forget to raise them throughout the meeting.
Ask about hips — does the attorney charge on an hourly basis or even provide providers for any flat rate? Will you need to provide a good upfront retainer or deposit. If that’s the case, just how much? What goes on to that particular retainer or even down payment at the conclusion of the situation? Could it be delivered to you? How frequently will you be charged? What types of costs will you be billed for? Will the lawyer accept charge cards or even provide a repayment plan? What goes on if you get behind on your bill?
Enquire about lawyer ease of access as well as marketing communications — does the actual lawyer possess a plan concerning the period of time it requires to come back phone calls or react to email messages? Will the attorney use email in the or the woman’s practice whatsoever? Will you be in a position to get to the attorney by way of mobile phone? How will the actual lawyer keep you informed about the standing of the case? I give my personal customer’s my cell phone number to be used during company hours and make each and every effort to return phone calls or answer email messages 24 hour, or the following day. Occasionally which means I call customers at 7pm or even react to an email from 10pm however I have never were built with a customer unhappy to become contacted after hours.
Enquire about the process as well as time – depending on your circumstances, exactly what does the attorney advise be done and what is the process? Just how long will it consider. You should possess a practical understanding of how long the procedure will require. Regrettably, legal proceedings sometimes consider several weeks, or lengthier, to solve with respect to the problems.
Ask about encounter as well as skills — does the lawyer possess experience with your type of situation? Just how long has the attorney been practicing? Will the lawyer possess any specialized instruction or even certification?
Do not feel pressured to employ the attorney throughout the initial discussion. Take a couple of days to think about the actual conference, as well as interview additional attorneys. When you decide on an attorney you will set up an additional visit to sign a rendering contract and take care of any kind of retainer or even deposit needs. The rendering contract may be the agreement in between both you and your lawyer. See clearly carefully and get the actual lawyer to describe whatever you don’t realize.
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Five Key Factors Fueling The Secret Of The Law Of Attraction
Little do people know, but the secret of the law attraction is something that is far more complex than the media is making it out to be. Case in point: there are five very specific key factors that serve as the fuel and guiding light of this secret. If you want to harness the secrets power effectively, you have to get to know these key factors on a more intimate level. These factors are:
1.To make money, the secret of the law of attraction requires us to do something we really love. Focus your energy and attention on what you want to do, not what others think you must do. Just because a so-called expert says that the money is in a specific field or industry, it doesnt mean you must join the bandwagon. In order to create and deliver value to others on a consistent basis, you must do something you love. If you enjoy your work, it doesnt become work anymore. The drudgery is removed and you actually look forward to Mondays to begin another productive week. Now if you were doing something thats not right up your alley, consistency gets thrown out the window pretty quickly. So once again, do what you love. So what if others think you should be selling tacos instead of Belgian waffles? Go sell Belgian waffles and youll do great at it!
2.To make money, the secret of the law of attraction requires us to pay our debts. Its going to be hard to earn money and set aside a significant portion of it for savings if most or all of it goes to your I.O.U.s each month! The problem with many people is that they stop paying debts thinking its best to just take care of them once they start earning good income. On the contrary, any decent income you will have started earning will only go to paying the bloated interest and other penalty fees that got tacked on while the debt remained unpaid for months on end.
3.To make money, the secret of the law of attraction requires us to choose the right people. Being with the right people can open doors for us. This doesnt mean we have to morph into social climbers or gold-digging opportunists. The right people are individuals who can serve as good role models and even mentors to us. For example: you want to become a good stockbroker. You want to learn the ins and outs of the stock market but dont know where to start. You can take the first few steps by taking courses and joining professional organizations where you can meet stockbrokers who can give you tips and tricks.
4.To make money, the secret of the law of attraction requires us to wholeheartedly accept opportunities that come knocking on our doors. It is somewhat amusing that plenty of us wish for opportunities to come our way, and when they do, we get into a tizzy over whether to accept them or not. If you recognize an opportunity, grab it! Why waste time debating on whether things will work out or not? The only way you will find out is if you give it a shot! Remember: nothing ventured, nothing gained.
5.To make money, the secret of the law of attraction requires us to pay it forward. Money has a way of coming back to us plus some when we share our blessings to people who dont have much. The people you help have the potential to repay you in kind and so much more in the future. Sure, not all of the people you help will return the favor, but the ones who have a sense of gratitude and decency will reward you in good time, and so will the universe.
Knowing these five factors behind the secret of the law of attraction is the thing that can set you apart from all the other people all over the world who are trying to harness the secrets power for themselves. So, get to know these factors by heart, and always bear them in mind every chance you get. Soon enough, the power of the secret will just come to you quite naturally.
Managing Your Monster-in-law
A partnership together with the monster-in-law is most likely one of the most demanding for any new bride or groom. The monster-in-law is definitely an overbearing, pushy mother-in-law who does not respect boundaries and could continuously try and drive a wedge in between the newlyweds. Monster-in-law behavior can even carry on nicely into marriage. Listed here are some suggestions in coping with this sort of mother-in-law to ensure that your marriage stays robust and she a minimum of is aware of her location.
Your Partner
Mainly because the lady could be the mom of one’s partner, your partner must be the 1 to deal straight with her monster in law behavior. Eventually, a lot of girls experience undesirable and cast aside when their young children marry – all of a sudden there is a new man or woman that is certainly foremost from the grown child’s existence. Your partner must be the 1 to take the brunt in the discussions, concerns and challenges with her or his personal mom.
Go over along with your partner the require for boundaries and allow your partner set individuals up along with your mother-in-law. When discussions arise, under no circumstances get in touch with your mother-in-law names or make rude feedback. Merely state the details of her behavior. By way of example, as an alternative to saying, “She’s hates me and it is often attempting to obtain fault with me,” try and present the precise behavior, for example “Your mom often exhibits up unannounced after which helps make rude feedback about how messy the home is.” By setting distinct expectations along with your partner, your partner can then set them together with your mother-in-law.
Your Mother-in-Law
Usually stay polite and respectful along with your mother-in-law. Even when she barely disguises her dislike or distrust of you, polite behavior will give her small cause to gripe. Endeavor to get to understand her on a additional individual degree – you may advantage mainly because she’ll get to understand you like a man or woman in lieu of the 1 who took her youngster away. Inquire about her private interests and hobbies and try and see her as an independent lady.
Over all, maintain communication open. In lieu of communicating exclusively via your partner about tiny points, attempt calling her right. As an example, as opposed to just signing your mother-in-law’s birthday card, give her a contact and personally want her a joyful birthday.
Acceptance
Often even the very best of efforts do practically nothing to alter the monster-in-law behavior. In that instance, all you are able to do is keep polite, under no circumstances criticize her behavior to other people, continue to keep your sense of humor and, if it comes to it, possess a frank discussion along with your mother-in-law about her behavior. Just take into account that your partner ought to under no circumstances should pick out among you along with your monster-in-law and you may make it a additional quick existence by getting the open, comprehending and type man or woman your partner married inside the 1st location.