Month: April 2014

HC concerned over cases of forcing tenants to vacate old buildings

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A division bench of Justice V M Kanade and Justice A K Menon said, “What we have noticed that such cases are increasing, where certain developers are forcing tenants of old buildings to vacate their residences against their will.”

 They said, “creating such situations and forcing the tenants to vacant they residence is not correct and it has to stop.” 

Elaborating more over their problem Rima states in the petition that, the buildings water on the terrace is damaged and is leaking causing damage to the building, since, four years he has occupied the premises the developer has not done any repairing and nor he is allowing them to repair it. The leakage is causing severe damage to the building.

Click Here for the full story

High Tide Dates in 2014 Mumbai Monsoons

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High Tide Dates in 2014 Mumbai Monsoons (Flooding Risk higher than usual) 

  • In 2014, there are 23 days during Mumbai’s Monsoon season when high tide level will be over the danger mark of 4.5 meters
  • The maximum High Tide level of 5.0 meters will be on 14 July, 2014.
  • Listed below are Mumbai Monsoon 2014 dates when the High Tide Levels in the Arabian Sea will be more than 4.5 meters
  • From a flooding perspective, these are the most dangerous or risky days during the 2014 Mumbai Rainy season.
  • Excessive rain water in Mumbai is drained into the sea. When the Arabian Sea levels go over 4.50 metres, the BMC has to take a decision whether to close the storm drains to prevent sea water from entering into the city of Mumbai.
  • If the Mumbai storm drains are closed on days when there is HEAVY RAIN and HIGH TIDE LEVELS are very high, then there is no outlet for rain water. This can cause floods in Mumbai.
  • Mumbai residents are advised to be cautious on the High Tide dates and time listed below
  • The Met Dep’t (IMD) classifies 75 mm as heavy rain, 120 mm as very heavy rain and 250 mm, as extremely heavy rainfall
  • In case of heavy rain (i.e. 75 mm or more) “during high tide”, the low lying areas maybe water logged (inundated)

JUNE 2014: Dangerous High Tide Dates During Mumbai Monsoon

DATE WHEN HIGH TIDE > 4.5 M
HIGH TIDE LEVEL (Meters)
TIME WHEN HIGH TIDE > 4.5 M
12 June, 2014 (Thursday) 4.56 11:31 AM
13 June, 2014 (Friday) 4.79 12:14 PM
14 June, 2014 (Saturday) 4.92 12:56 PM
15 June, 2014 (Sunday) 4.95 1:40 PM
16 June, 2014 (Monday) 4.88 2:24 PM
17 June, 2014 (Tuesday) 4.72 3:09 PM

JULY 2014: High Tide Dates and Time that can cause Flood in Mumbai

DATE WHEN HIGH TIDE > 4.5 M
HIGH TIDE LEVEL (Meters)
TIME WHEN HIGH TIDE > 4.5 M
11 July, 2014 (Friday) 4.52 11:12 AM
12 July, 2014 (Saturday) 4.78 11:57 AM
13 July, 2014 (Sunday) 4.95 12:40 PM
14 July, 2014 (Monday) 5.00 1:23 PM
15 July, 2014 (Tuesday) 4.94 2:06 PM
16 July, 2014 (Wednesday) 4.77 2:48 PM
17 July, 2014 (Thursday) 4.52 3:33 PM

AUGUST 2014: Dangerous High Tide and Flooding Days in Mumbai

DATE WHEN HIGH TIDE > 4.5 M
HIGH TIDE LEVEL (Meters)
TIME WHEN HIGH TIDE > 4.5 M
10 August, 2014 (Sunday) 4.72 11:37 AM
11 August, 2014 (Monday) 4.89 12:20 PM
12 August, 2014 (Tuesday) 4.95 1:01 PM
13 August, 2014 (Wednesday) 4.88 1:42 PM
14 August, 2014 (Thursday) 4.70 2:22 PM

SEPTEMBER 2014: Risky High Tide Dates During Mumbai Rainy Season

DATE WHEN HIGH TIDE > 4.5 M
HIGH TIDE LEVEL (Meters)
TIME WHEN HIGH TIDE > 4.5 M
8 September, 2014 (Monday) 4.59 11:14 AM
9 September, 2014 (Tuesday) 4.75 11:55 AM
10 September, 2014(Wednesday) 4.63 12:17 AM
10 September, 2014(Wednesday) 4.78 12:35 PM
11 September, 2014 (Thursday) 4.70 1:02 AM
11 September, 2014 (Thursday) 4.69 1:15 PM
12 September, 2014 (Friday) 4.62 1:46 AM

BMC’s Disaster Management Cell 
BMC Disaster Management Cell – 108 / 1916
During the Mumbai Monsoon Season, “Brihanmumbai Municipal Corporation” (BMC) operates a special Disaster Management Cell. Also at the BMC ward level there are special telephone numbers set up for the Mumbai rainy season. The Disaster Management Cell handles rain related emergencies, such as open drains, broken trees, flooding, damaged roads, etc. In case of excessive flooding and rains, BMC issues caution and closure notice to the general public and education institutions, such as schools and colleges.

BMC Ward Telephone Numbers for Emergencies During Mumbai Monsoon

MUMBAI BMC WARD
MUMBAI BMC WARD AREA
RAIN DISASTER NUMBER
A Fort, Ballard Estate, Colaba 2262 4000
B I R Road, R B Marg, J M R Marg 2379 4000
C Chandanwadi, Netaji Rd, Marine Drive 2201 4000
D Grant Road, Walkeshwar, Arthur Rd 2386 4000
E Byculla, Shuklaji Street, Wadi Bunder 2301 4000
F – South Parel 2410 3000
F – North Matunga 2408 4000
G – South N M Joshi Marg 2422 4000
G – North Dadar 2439 7888
H – East Santacruz, Vile Parle 2611 4000
H – West Bandra, Khar 2644 4000
K – East Andheri 2684 7000
K – West Andheri 2623 4000
L Kurla, Ghatkopar, Vikhroli 2650 5109
M – East Chembur 2550 2270
M – East Chembur 2555 8789
M – West Chembur 2528 4000
N Ghatkopar 2501 3000
P – South Goregaon, Oshiwara 2872 7000
P – North Malad 2882 6000
R – South Kandivali 2893 6000 (ext 123)
R – Central Borivali 2893 1188
R – North Dahisar 2805 4788
R – North Dahisar 2805 6000
S Bhandup 2595 4000
T Mulund 2569 4000

Mumbai’s Low Lying Areas that are at risk of Flooding in the Rains

As per BMC, there are 213 low laying areas in Mumbai that are at risk of flooding during Mumbai’s rainy season. Of these 80 low lying areas are in Mumbai city, 63 are in Mumbai’s Western suburbs and 70 are in the Eastern suburbs. Listed below are some of Mumbai’s low-lying areas:

  • Colaba, near Badhwar Park
  • Cotton Exchange (Kalbadevi)
  • Girgaon Khetwadi
  • Napean Sea Road
  • Keshavrao Khade Marg
  • Grant Road
  • Nana Chowk
  • Tardeo
  • Worli Naka
  • Senapati Bapat Marg
  • E Moses Road
  • Mumbai Central
  • Nagpada
  • Pydhonie and Null Bazaar
  • Saat Rasta, Jacob Circle (Mahalaxmi Station)
  • N M Joshi Marg
  • Lalbaug
  • Byculla Station
  • Kalachowkie Junction
  • Albert Circle
  • Hindmata to Bharatmata (Parel)
  • Dadar Chowpatty
  • Khar Danda
  • Khar Subway
  • Milan Subway (Santacruz)
  • Kalina
  • Andheri Subway
  • SV Road Andheri Market to Amboli Naka
  • JP Road Junction
  • JVPD Circle
  • Nirlon Company, Goregaon
  • Malad Subway
  • Dahisar Subway
  • Kranti Nagar
  • Dharavi
  • Mahim LJ Road
  • Sitladevi Temple Road
  • Dadar Circle
  • King’s Circle (Matunga)
  • Sion
  • Mahendra Park
  • Ghatkopar
  • Chembur, Shell Colony
  • Deonar
  • Kurla
  • LBS Marg Kurla
  • Surve Chowk
  • Sanjay Nagar
  • Sunder Park
  • Jai Bharat Society
  • Khar (W)
  • JVPD scheme (Juhu)
  • Four Bungalows (Versova)
  • Seven Bungalows (Versova)
  • Kandivali
  • Shastri Nagar
  • Sarvodaya Nagar


Actions to be taken during Heavy Rainfall; 
If Indoor

  • Turn off the electric supply in case of flooding or leakages at your workplace or residence
  • Keep electric appliances unplugged from the mains in case of thunder & lightening
  • Using any available source of communication, update your line manager & family members of your safety and whereabouts
  • Follow reliable media sources (News, FM, Traffline, etc), for updated info regarding the weather or water logging within the city

If Outdoor

  • If stranded in a vehicle, and it is safe to do so, exit and move to higher ground  
  • Avoid walking, travelling or driving through water logged areas
  • Rely on authentic information
  • Do not panic

Once the rain subsides

  • Do not enter the home / office until it is declared safe to do so (if site has been inundated or shows signs of damage)
  • Help neighbors / colleagues who may need assistance
  • Watch out for rodents, insects, reptiles & other animals (these could be poisonous or disease carriers)
  • Beware of water borne diseases & seek a medical check up if exposed to flood waters
  • Discard any food item which has been in contact with flood water
  • If you have waded through flood waters, take a shower (with anti-bacterial soap) as soon as you get home


Actions to be taken by BCCs, Department Heads & Mission critical staff (refer your department’s BCPlan)

  • Keep your Call Tree & BCPlans updated and handy
  • Know the role you are expected to play in the recovery of your department
  • Be prepared for BCP invocations in case of heavy rainfall & associated water logging
  • BCCs must assist the IMG & MIG, in assessing whether or not staff can reach their primary or alternate workplace in case of heavy rainfall and associated water logging
  • The decision to invoke BCP will be a call taken at department/ business level. This must be informed to SFR-BCP via a phone call/ sms, followed by an e-mail to #SFR_BCP (by the concerned Lead BCC or BCC)
  • Know your department’s recovery procedures and alternate seating arrangements (ensure staff do not relocate or work from other locations / branches, which are not as per their documented recovery plans)
  • Carry your Wallet Cards at all times (ensure all staff carry their major incident cards i.e. wallet cards)
  • Maintain an extra pair of clothing, and some packaged food supply, in the office, in case of exigency
  • Avoid scheduling non-essential travel, trainings, meetings, conferences, etc on the advised high-tide dates
  • BCCs must notify the SFR BCP team on #SFR_BCP in case of an adverse incident, impacting business, via a Post Incident Report (PIR)
  • Familiarize yourselves with our mail notifications and other alerts issued by Country BCM, The Met department & other Government / Disaster Management Agencies
  • Familiarize yourselves with low lying areas in your city
  • Admin – FM will stock food, drinking water and other essential emergency supplies in the office. In case of emergency, BCCs are advised to approach them well in advance, in case they wish to use the same
  • Admin – Travel desk will also manage overnight hotel bookings (subject to availability), for staff (with prior intimation and approvals from the business)
  • Help assess the situation within the city, and sharing information with staff, by referring to our mail updates, Reliable media/ News channels, BMC Disaster Management updates, Police & other Gov’t agency SMS alerts, etc
  • Contact the 24×7 Control Room – 7778 (internal) & +9122 2268 5414(beyond business hours) in case of emergency
  • Consult the Country BCM team for any guidance or support.
  • Mumbai Monsoon, a website & hone application run by the BMC – Disaster Recovery cell, provides upto date & useful information, such as tide – data, weather forecast, traffic diversions, to all. We advise android phone users to download the mumbaimonsoon application on their personal smart phones.
  • Citizens may also call the BMC – Disaster Management helpline to obtain upto date information or emergency support


 

Name Of Department Department’s URL
National Disaster Management Authority http://www.ndma.gov.in
Ministry of Home Affairs http://www.mha.nic.in
Mumbai Port Trust http://www.mumbaiport.gov.in
Mumbai Police http://www.mumbaipolice.org
Municipal Corporation Of Greater Mumbai http://www.mcgm.gov.in
Indian Railways http://www.indianrailways.gov.in
Maharashtra Housing And Area Development Authority (MHADA) http://www.mhada.com
Mahanagar Telephone Nigam Limited (MTNL) http://www.mtnl.net.in
Mumbai Metropolitian Region Development Authority ( MMRDA) http://www.mmrdamumbai.org
India Meteorological Department (IMD) http://www.imd.gov.in/
Brihan-Mumbai Electric Supply & Transport Undertaking http://www.bestundertaking.com
Govt of Maharashtra http://www.maharashtra.gov.in
Videsh Sanchar Nigam Ltd (VSNL) http://www.vsnl.net.in
Traffic Police, Mumbai http://www.trafficpolicemumbai.org
Bhaba Atomic Research Center (BARC) http://www.barc.ernet.in
Maharashtra Maritime Board http://www.mahammb.com
Indian Coast Guard http://indiancoastguard.nic.in
Indian Navy http://www.nausena-bharti.nic.in
Reliance Energy http://www.rinfra.com
Navi Mumbai Municipal Corporation http://www.nmmconline.com
Thane Municipal Corporation http://www.thanemahapalika.com
Municipal Corporation Of Mira Bhayandar http://www.mbmc.gov.in
Mumbai Monsoon (BMC – DR official website for the monsoons) http://monsoon.mcgm.gov.in:8080/RESTFulWS/index.html 
NB – This is also avlb as a phone application, to be downloaded via playstore on your (personal) smart phone
Mumbai International Airport Ltd. (MIAL) http://www.aai.aero/mumbai/index.jsp

 

HOUSING SOCIETY MATTERS – VOLUME – II – ISSUE NO. 10

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We are extremely thankful to Ms.Heena Sampat for the complimentary copy of :

(23) HOUSING SOCIETY MATTERS – VOLUME – II – ISSUE NO. 10 – 01.07.2014 TO 15.07.2014

  • DEVELOPMENT RIGHTS – WHO ARE ENTITLE – SOCIETIES OR MEMBERS ?
  • Additional Area expected at Redevelopment
  • Corpus Money expected at Redevelopment
  • Rent for Temporary Alternative Accommodation including Deposits, if any
  • Hardship Allowance/ Compensation for Inconvenience.
  • Letters to : 1. The Hon’ble Minister for Co-operation, Govt. of Maharashtra, 2. The Principal Secretary – Co-operation, Govt. of Maharashtra, 3. The Commissioner for Co-operation & Registrar of Co-operative Societies, Pune, in respect of :
    • REDEVELOPMENT RELATED GUIDELINES NOT FOLLOWED BY PRACTICALLY EVERY DY. REGISTRAR.
    • DIRECTIONS BEING GIVEN BY DY./ASSTT, REGISTRARS TO COMPLY WITH ORDERS WITHOUT WAITING FOR THE STIPULATED APPEAL PERIOD DEPRIVING PARTIES THE RIGHT TO APPEAL.
    • REGISTERS TO BE MAINTAINED BY THE CO OPERATIVE DEPARTMENT.
    • ORDERS BEING PASSED BY OFFICERS OF THE CO-OPERATIVE DEPARTMENT ADMITTING PERSONS AS MEMBERS SIMULTANEOUSLY U/S. 22(2) AND/OR 23 INSPITE OF THE PURCHASER/OCCUPANT NOT PAYING THE DUES OF THE SOCIETY.
    • NEED FOR STANDING ORDERS & CLARITY ON VARIOUS MATTERS RELATED TO CO-OPERATIVE HOUSING SOCIETIES.
    • AMENDMENTS REQUIRED IN MCS ACT.
    • UPLOADING DAILY ORDERS PASSED BY OFFICERS ON INTERNET.
    • UPLOADING OF DAILY HEARING BOARD ON INTERNET.
    • MANDATORY CHECKING OF APPROX. 25% ORDERS OF JR. OFFICERS TO INTRODUCE INBUILT SYSTEM OF ACCOUNTABILITY.
    • PASSING OF BIFURCATION ORDERS AT THE DROP OF A HAT WITHOUT UNDERSTANDING THE IMPLICATIONS OF SUCH ORDERS.
    • AMENDMENTS REQUIRED IN MAHARASHTRA CO OPERATIVE SOCIETIES ACT.
    • INTRODUCTION OF SYSTEM OF WRITTEN ARGUMENTS BEFORE TAKING UP FINAL HEARING MATTERS.
    • APPOINTMENT OF ADMINISTRATORS / AUTHORISED OFFICERS.
    • MODIFICATION OF AUDIT FORM NOS. 1 & 28 SO THAT QUALITY TIME CAN BE SPENT BY DEPARTMENT STAFF AS WELL AS INCREASE THE COMFORT LEVEL OF SOCIETIES.

Click Here to read the entire interesting issue

How to Win Your Case in a Consumer Court?

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Noted consumer activist Jehangir Gai, tells you how to be a diligent consumer. A veteran of many victories, he will also explain what is required to lay the foundation for a good case and how to argue it yourself. This will equip you to gain recompense for bad experiences you may have with products and services, from holidays to investments.
Jehangir Gai is a consumer activist based in Mumbai. He has been actively associated with various consumer organizations since 1984-85. He has been fighting for consumer causes even before the Consumer Protection Act was passed. He has been appearing before the District Forums and the State Commission in Maharashtra ever since they were set up in the year 1990. He has been awarded the Government of India’s National Youth Award for Consumer Protection. He has been the Joint Honorary Secretary of the Consumers Welfare Association since the last 10 years and also an Executive Committee Member of the Bombay Telephone Users’ Association. His columns appear in various newspapers and magazines, and he has been speaking on consumer issues at various forums over the years.
Contact: Joscelyn / Seraphina at 022-49205000 or email us atfoundation@moneylife.in Log on to foundation.moneylife.in

 

21 JUNE
SATURDAY
Registration: 3pm
Session Time:
3.30pm to 5.30pm
Venue:
Moneylife Foundation
Knowledge Centre,
305, 3rd Floor, Hind Service Industries Premises,
Off Veer Savarkar Marg,
Shivaji Park, Dadar (W),
Mumbai – 400 028.
Landmark:
Chaityabhoomi lane.
NO ADMISSION FEE
Prior registration is a must
RIGHT OF ADMISSION RESERVED

Service Tax on Co-operative Society Members

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SERVICE TAX ON MEMBER’S CONTRIBUTIONS

Circular No. 175/01/2014-ST dated 10-Jan-2014, issued by Under-Secretary to Government of India, Ministry of Finance, contains following points:

(Note: RWA = Resident Welfare Association)

  1. In a residential complex, monthly contribution collected from members is used by the RWA for the purpose of making payments to the third parties in respect of commonly used services or goods [Example: for providing security service for the residential complex, maintenance or upkeep of common area and common facilities like lift, water pump, health and fitness centre, swimming pool, payment of electricity Bill for the common area and lift, etc.]
  2. Exemption is provided specifically with reference to service provided by an unincorporated body or a non-profit entity registered under any law for the time being in force such as RWAs, to its own members. However, a monetary ceiling has been prescribed for this exemption, calculated in the form of five thousand rupees per month per member contribution to the RWA, for sourcing of goods or services from third person for the common use of its members.
  3. If per month per member contribution of any or some members of a RWA exceeds five thousand rupees, the entire contribution of such members whose per month contribution exceeds five thousand rupees would be ineligible for the exemption under the said notification. Service tax would then be leviable on the aggregate amount of monthly contribution of such members.
  4. This tax has been in effect since 2005. At that time, exemption ceiling was Rs. 3000.

This circular mentions only RWAs i.e. our CO-OPERATIVE HOUSING SOCIETIES. However the same principle is also applied to club memberships, membership fees of associations and chambers of commerce, etc.

Such service tax collection has been struck down by service tax tribunals and high courts under the principle that where every member is a share-holder and every share-holder is a member, there is no provision of service from one entity to another.

Most of us are un-able or un-willing to fight it out in court. However, the least we can do is to ask for a refund after paying the tax.

M. B. Damania.

2014 Jul.10.

Companies cannot reject claim for hospitalization intimation failure

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Claim cannot be rejected for failure to intimate hospitalization in medical emergency. Consumer forum directs recovery of compensation from erring officials

The forum held both the insurance company and the TPA guilty of deficiency in service and unfair trade practice. It ordered payment of the claim amount of Rs 1,58,174 along with 9% interest from August 31, 2010. Additionally, the forum awarded Rs 8,000 as compensation for harassment and agony, and Rs 3,000 as costs.

The forum also directed an inquiry to be conducted and the compensation of Rs 8,000 proportionately recovered from the salaries of those officers who are found guilty of causing harassment and indulging in unfair practice. A compliance report must be filed within six months.
Impact: Maximum number of complaints at the level of the district forum are against insurance companies. Yet, there is no improvement in the attitude of insurance company officials because compensation is paid by the firm for their misdeeds. A change can be expected only if compensation pinches the pockets of erring officials. Hopefully, this judgment should start the beginning of a practice that could bring about a change in the system and compel insurance companies to behave responsibly.

 

Click Here for full details of the case and the judgement – Jehangir Gai – Times of India 070714

Service Tax applicable on Maintenance Charges collected by Society ?

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Please find below the circular no. 175/01/14-ST  dated 10.01.2014.  Service tax is not applicable on maintenance charge collected by society [limit Rs5000 per month]. Emphasis added.

Dr. P.K.Banerjee
______________________________________________________________________________

 Circular No.175 /01 /2014 – ST

 

F. No.354/237/2013-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise& Customs

Tax Research Unit

North Block, New Delhi

10th January, 2014

To

Chief Commissioners of Central Excise and Service Tax (All),     Director General (Service Tax), Director General (CentralExcise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All).

 

Madam/Sir,

 

Subject:  Levy of service tax on services provided by a Resident Welfare Association (RWA) to its own members – regarding.

 

Service tax on ‘club or association service’ which covers Resident Welfare Association (RWA) was introduced with effect from 16.06.2005, vide section 65(105)(zzze) read with section 65(25a)[(25a) was later renumbered as (25aa)]. Under the positive list approach which was followed prior to 1st July 2012, exemption was available under notification No. 8/2007-ST dated 01.03.2007, if the total consideration received from an individual member by the RWA for the services does not exceed three thousand rupees per month. This notification was rescinded vide notification No. 34/2012-ST dated 20th June 2012, with effect from 1st July, 2012.

2.         Under the negative list approach, with effect from 1stJuly, 2012, notification No.25/2012-ST [sl.no.28 (c)] provides for exemption to service by a RWA to its own members by way of reimbursement of charges or share of contribution up to five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members.

Certain doubts have been raised regarding the scope of the present exemption extended to RWAs under the negative list approach. These doubts have been examined and clarifications are given below:

Sl. No. Doubt Clarification
(i) In a residential complex, monthly contribution collected from members is used by the RWA for the purpose of making payments to the third parties, in respect of commonly used services or goods [Example: for providing security service for the residential complex, maintenance or upkeep of common area and common facilities like lift, water sump, health and fitness centre, swimming pool, payment of electricity Bill for the common area and lift, etc.]. Is service tax leviable?

 

(ii) If the contribution of a member/s of a RWA exceeds five thousand rupees per month, how should the service tax liability becalculated?

 Exemption at Sl. No. 28 (c) in notification No. 25/2012-ST is provided specifically with reference to service provided by an unincorporated body ora non–profit entity registered under any law for the time being in force such as RWAs, to its own members.

 

However, a monetary ceiling has been prescribed for this exemption, calculated in the form of five thousand rupees per month per member contribution to the RWA, for sourcing of goods or services from third person for the common use of its members.

 

If per month per member contribution of any or some members of a RWA exceeds five thousand rupees, the entire contribution of such members whose per month contribution exceeds five thousand rupees would be ineligible for the exemption under the said notification. Service tax would then be leviable on the aggregate amount of monthly contribution of such members.
(i) Is threshold exemption under notification No. 33/2012-ST available to RWA?

 

(ii) Does ‘aggregate value’ for the pusrpose of threshold exemption, include the value of exempt service?

 

 Threshold exemption available under notification No. 33/2012-ST is applicable to a RWA, subject to conditions prescribed in the notification. Under this notification, taxable services of aggregate value not exceeding ten lakh rupees in any financial year is exempted from service tax. As per the definition of ‘aggregate value’ provided in Explanation B of the notification, aggregate value does not include the value of services which are exempt from service tax.
If a RWA provides certain services such as payment of electricity or water bill issued by third person, in the name of its members, acting as a ‘pure agent’ of its members, is exclusion from value of taxable service available for the purposes of exemptions provided in Notification 33/2012-ST or 25/2012-ST ? In Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006, it is provided that expenditure or costs incurred by a service provider as a pure agent of the recipient of service shall be excluded from the value of taxable service, subject to the conditions specified in the Rule.

For illustration, where the payment for an electricity bill raised by an electricity transmission or distribution utility in the name of the owner of an apartment in respect of electricity consumed thereon, is collected and paid by the RWA to the utility, without charging any commission or a consideration by any other name, the RWA is acting as a pure agent and hence exclusion from the value of taxable service would be available. However, in the case of electricity bills issued in the name of RWA, in respect of electricity consumed for common use of lifts, motor pumps for water supply, lights in common area, etc., since there is no agent involved in these transactions, the exclusion from the value of taxable service would not be available.
Is CENVAT credit available to RWA for payment of service tax? RWA may avail cenvat credit and use the same for payment of service tax, in accordance with the Cenvat Credit Rules.

 

3.         Trade Notice/ Public Notice to be issued. Hindi version to follow.

 

[Raj Kumar Digvijay]
Under Secretary to the Government of India

 

Do you know how to file an RTI plea?

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How to file an RTI plea

The Act prescribes a simple procedure to obtain information. Though some public authorities have their own formats, there is no compulsion to stick to the prescribed format

Step 1: Identify the department you want information from. Some subjects fall under the purview of State governments or local authority such as the municipal administration/panchayat, while others are handled by the Central government

Step 2: On a sheet of white paper, write out the application by hand, or type it, in English, Hindi or the official language of the area. You can also ask the public information officer to put it in writing

Step 3: Address the application to the State/Central Public Information Officer. Write the name of the office from which you seek information, and the complete, correct address. Clearly mention ‘Seeking information under the RTI Act, 2005’ in your subject line

Step 4: State your request in the form of specific, detailed questions, and mention the period/year your request falls into. Ask for documents or extracts of documents, if required. To obtain documents, the applicant has to make a payment of Rs. 2 per page

Step 5: Pay Rs. 10 to file the plea. This can be done in the form of cash, money order, bank draft or a court fee stamp. The stamp should be affixed to the application. Applicants below the poverty line (BPL) need not make the payment but have to attach a copy of the BPL certificate along with the application

Step 6: Provide your full name and address, contact details, email address and sign the application clearly. Put in the date and the name of your town

Step 7: Take a photocopy of the application and keep one with you for future reference. Send your application by post or hand it in personally to the department concerned. Don’t forget to get an acknowledgement

Step 8: The law mandates that information be provided in 30 days. If this does not happen, you can file an appeal. The first appeal should be addressed to ‘The Appellate Authority’ with the name of the department and the address. The appellate authority is mandated to revert in 30 days from the date of receipt of the appeal. If the Appellate authority fails to reply, further appeals lie with the Information Commission, the Chief Information Commissioner, State/Central Information Commission

Compiled by Zubeda Hamid; graphics by Satwik Gade

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