mcci intouch oct dec 2014

Hon’ble Minister Mr.Nitin Jairam Gadkari, Union Minister of Road Transport & Highways and Shipping, GOI addressing the audience in the Interaction meeting.

Others in the picture (l to r ) Mr.S.G.Prabhakharan, President, MCCI & Mr.Pon Radhakrishnan, Minister of State, Road Transport and Highways

IN THIS ISSUE

� From the President’s desk � Chamber’s Activities

Flagship Activity � Two Day All India Workshop on Indirect Taxes

Doing the Honors � Interaction meeting with the Delegation from Gyeonggi Do

Province, Korea � Meeting with Mr. Ad Melkert, Former Executive Director of the

World Bank

Food For Thought Program� How Smart (a) City can be ?

Sowing the Seeds � Interaction meeting with Mr.S.Anantharaman, Chief

Operations Manager – Southern Railways � Training on Team Building � Visit to Sricity � Seminar on Transfer Pricing Issues in Manufacturing Sector

Sustainable Chennai Forum –Activities � Seminar on Inclusive Urban Prosperity

Together We Grow � Seminar on “Invest in Bavaria- Business Opportunities for

Indian Companies in Bavaria, Germany”� Meeting with the Consul General of Turkey under the auspices

of CCCCC � Program on Profit Mantra for Businesses with FISME

Special Occasion� Interaction Meeting with Hon’ble Minister Mr. Nitin Gadkari,

Minister of Road Transport & Highways and Shipping � Other Meetings� General Committee� Expert Committees

Experts’ Corner � Flash News � Chamber in the news

Fire up � Representations & Press Release

What’s happening? � Updates on Economy

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Dear Members,“ Make in India”- Making it WorkThe low contribution of Indian manufacturing sector to the national economy was a point of concern for some time now. Manufacturing in India accounts for around 16 percent of GDP, a level that has remained largely unchanged in the last two decades and is relatively low when compared to the 20-percent plus share in countries like Brazil, China, Indonesia, Korea and Malaysia. It is even lower than that of Pakistan and Bangladesh. The sluggish growth of our manufacturing sector has always put us at the mercy of imports, besides triggering several other issues.

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While, there can be many reasons for the above, the fact remains that manufacturing need to grow, if we want to achieve 7 to 8 % of growth and also to sustain that. The Chamber’s study on the Manufacturing Road Map for Tamil Nadu, released early this year, also pointed out that every job created in manufacturing can create three additional jobs in related activities. There is potential for the sector to account for 25-30 % of the country’s GDP and create up to 90 million domestic jobs, by 2025, as per the McKinsey report.Probably it is this and more, that prompted Prime Minister of India Mr Modi to give the clarion call of ‘Make in India’, with a special invitation to MNCs to come and invest in India. The objective of the mega program which focuses on making India a global manufacturing hub, is to ensure that this sector’s contribution is increased to 25% in next few years. Time-bound project clearances are aimed at, through a single online portal which will be further supported by the eight-member team dedicated to answering investor queries within 48 hours, it is said. Host of other assurances come along with this announcement.Our Chamber, being predominantly a manufacturing Chamber and having been consistently advocating the need for encouraging our manufacturing sector, obviously welcome the Make in India campaign. We also see this as an opportunity to improve our business eco system which is plagued with archaic and unreasonable laws, doing business painful in India as many feel, and as the sliding ranking of India under the ease of Doing Business index ,also indicate. In fact fi xing this problem is fundamental to the success of Make in India or any such movement. The push to manufacturing will also, hopefully, be made to address some of our long pending issues like poor infrastructure, non availability of skilled manpower, low agriculture and labour productivity, complex taxation and labour laws, lack of governance etc. ‘Make in India’ is going to be a journey. That India has the potential to be a global manufacturing hub cannot be questioned. Many of the solutions for the problems mentioned above, can be found right here in India. We see some silver linings already.But that is not enough. We need a very open and honest approach to the whole campaign. While welcoming overseas and large investors is fi ne, we also should ensure that the domestic and existing entrepreneurs are also encouraged to invest more. There is enough and more money, possibly, is available within the country to invest in Manufacturing. But what we lack are the incentives and the economic environment to make that fl ow out into setting up new plants or expand capacities. Doling out huge tax and other benefi ts only to new entrants actually tilts the scale in favour of new comers and existing players are many a time taken for granted and just left to fend for themselves.As a Chamber, we feel that the Make In India campaign should pay equal attention to the existing and domestic investors, as well. We would appreciate a Single Window Clearance for existing players which is easier to provide than for the new comers since the track record is known in the former case. Let me at the same time clarify, that we are not against any foreign or new investment and the special treatment given to them. We just want the existing players also to be encouraged in a similar fashion so that there is a level playing ground. After all, the country and economy would be benefi tted irrespective of who invests – old or new.Also, a word of caution! In our enthusiasm to invite people to come and set up factories here, we should also not become the dump yard. We should be careful in allowing what to make in India and by whom. Make in India to be successful in the long run, we need to encourage innovation and research, recognize talents and provide a conducive and transparent environment for entrepreneurship and start ups to fl ourish.Let us hope that Make in India will not remain just a temporary excitement, but become an ongoing and long-term commitment and blossom into a “ Create in India” movement at some future day!Let me wish you all a very Happy Christmas and New Year!

SG.PrabhakharanPresident

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Under the auspices of the Expert Committee on Indirect Taxes

and VAT, the above workshop was organized on 17th & 18th October 2014 at Hotel GRT Grand. This is one of the flagship events of the Chamber, being organised year on year for the last few decades.

Mr.S.G.Prabhakharan, President, MCCI, while welcoming the gathering stated that the Chamber has always been respected for its knowledge base and expertise particularly in Taxation and Finance subjects. He stated that the expert committees on these subjects have acted as think tanks and have been constantly discussing and deliberating on tax policies and the rules and procedures and have never hesitated to flag up whatever practical difficulties faced by the industries and businesses. He informed about the Chamber’s interaction with Dr.Parthasarathi Shome, Chairman Tax Administration Reform Commission(TARC) in November 2013 while he was on his

Chamber’sActivities

FLAGSHIP ACTIVITY

Expert Committee Activities - Indirect Taxes & VAT 17th & 18th October 2014Two Day All India workshop on Indirect Taxes

Mr. K.Anantha Padmanabhan IRS, Chief Commissioner of Central Excise, Chennai addressing the audience during the Inaugural session of the Two day All India Workshop on Indirect Taxes

Mr. K. Vaitheeswaran, giving an overview of the workshop

only on experts for interpretation. He concluded by stating that the Chamber organizes such workshops for two reasons - one to educate and guide the member industries for tax compliance; second to understand and collate the ground level issues in taxation which need to be addressed by the policy makers and regulators and flag up the issues to them, to make life easy for the regulators and businessmen.

Mr. K. Vaitheeswaran, Chairman, Expert Committee on Indirect Taxes gave an overview of the two day workshop. He briefly introduced the topics and the Speakers and set the tone for the workshop.

visit to various cities in the country to have interactions with the industry stakeholders, to understand the issues of tax payers, in order to bring about the necessary reforms.

Mr. Prabhakharan informed that the Chamber always encourages its members to be 100% tax compliant. Tax evasion will lead to loss of revenue for the Government and this would in turn increase the rates of tax thus increasing the burden for business men. He added that to be 100% tax compliant, tax laws, should be simple, clear, transparent and that can be understood by a businessmen, instead of depending

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Mr. K.Anantha Padmanabhan IRS Chief Commissioner of Central Excise Chennai was the Chief Guest. In his address, he appreciated the efforts of the Chamber to organize this two day workshop on Indirect Taxes. He stated that he would have been more happier, if the department officials were also part of the speakers and requested the Chamber and its members to consider the department as a friend, to sort out their issues. He mentioned a few of the cases, in which he had taken personal interest and sorted out the issue in favour of the companies and assured, that for genuine concerns/cases, he and his department would definitely render all support and guidance.

This was followed by 4 technical sessions addressed by eminent Speakers on a gamut of topics pertaining to Indirect taxes as follows:-

Technical Session – 1

Session Chairman: Mr.P.R.Subramaniyan, DGM-Corp. Indirect Taxes, L & T Construction, Chennai & Chairman, MCCI VAT Committee

Special Economic Zones – Past, Present & Future Ms.Bargavi Natesan,Chartered Accountants, Partner, SPR & Co.

Partial and Joint Reverse Charge Mechanism – Applicability, Practice & Procedures

Mr.R.Anand,Manager-Indirect Taxes, L & T Construction, Chennai

Joint Ventures-Consortium –SPV-VAT & Service Tax implications

Mr.Prashanth Bhat, Director, BMR & Associates LLP, Bangalore

Technical Session –II

Session Chairman: Mr. P.R.Sudhakar, Sr. General Manager-Indirect Taxes, Brakes India Ltd. & Past Chairman, MCCI VAT Committee

CENVAT and Input Tax Credit - Time limit for Availment - Procedures – Accounting and Practical Issues

Mr. Sathish S,Director, PWC., Mumbai

Input Tax Credit-TNVAT –Threadbare Analysis of Section 19

Mr. KK Sekar,DGM-Indirect Taxes, Ashok Leyland Ltd., Chennai

Stock Transfer Vs CST Sale Ms. Aparna Nandakumar,Advocate, Chennai

Mr. Sanjay Kumar Agarwal IRS, Commissioner of Service Tax, Chennai addressing the audience during the Valedictory Session

Mr. P.R.Subramaniyan, DGM - Corp. Indirect Taxes, L & T Construction Chennai & Chairman, MCCI VAT Committee delivered the Vote of Thanks.

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Chamber’sActivities18th October 2014:Technical Session –IIISession Chairman: Mr.T.Amarnath, General Manager-Indirect Taxes, TAFE Ltd & Co-Chairman, MCCI VAT Committee

Slump Sale, Mergers –Demergers – Indirect Tax and Stamp Duty Implications

Mr.K.Vaitheeswaran, Advocate & Tax Consultant & Chairman, MCCI Indirect Taxes Committee

Cross Border Transactions – Case studies in Service Tax

Mr.B.Sriram,Partner, Ernst & Young LLP

Service Tax Valuation –Case Studies Mr.Girish Raman,Chartered Accountant, Mumbai

Dominant Theory – Its relevance in the light of L & T and Kone Elevators Decisions

Mr.N.Venkataraman, Senior Advocate, New Delhi

Technical session – IV:Session Chairman: Mr.CVS Krishna Kumar, Director-Corporate Affairs, Kone Elevator India Ltd. & Member, MCCI Indirect Taxes Committee

Declared Services – Issues and Challenges Mr.Sunil Gabhawalla,Leader, S B Ghabhawalla & Co., Mumbai

Works Contract –Main Contractor –Sub Contractor –TDS on Works Contract

Mr.P.Purushotham,Advocate & Consultant & Past Chairman MCCI VAT Committee

Customs-Special Valuation Branch – Practice & Procedures

Mr.G.Raghushankar,Executive Director, International Clearing & Shipping Agency (India) Pvt. Ltd., Chennai

In the Valedictory Session, Mr. K. Vaitheeswaran summed up the proceedings and gave the concluding remarks about the workshop.

Mr. Sanjay Kumar Agarwal, IRS, Commissioner of Service Tax, Chennai was the Chief Guest for the Valedictory Session. He thanked MCCI for inviting him and congratulated the Chamber for choosing topics that are relevant and necessary for the members.

He stated that Service Tax department is equally concerned about the concerns of the Industry, just like its members. He added, that it is necessary to broad base the taxes and simplify the same and steps are being taken in this direction.

The presentations and interactions were greatly appreciated by the delegates. The program was attended by more than 90 participants.

Handbook on� Posi� ve Supervision for Supervisors, Facilitators, and

Peer Groups - Fredrike Bannink A clearly wri� en, prac� cal handbook that describes an

innova� ve and successful approach to individual, group, and peer supervision. Suitable for use in any environment (clinical, corporate, educa� onal, health, governmental, community).

Posi� ve supervision focuses on what actually works instead of on problems and on supervisees strengths rather than on their de� cits. The task of supervisors using this approach is unlike the more tradi� onal problem-solving to create solu� ons with their supervisees and to teachthem to apply the same approach when working with their own clients. Essen� al reading for all supervisors, this book introduces a new form of supervision, based

on posi� ve psychology and solu� on-focused brief therapy, that is shorter, more posi� ve and hopeful, and more cost-e� ec� ve than tradi� onal methods.

Sync or Swim� A Fable About Workplace Communica� on and Coming

Together in a Crisis by Gary Chapman (Author), Dr. Paul White (Author), Harold Myra (Author)

The workplace is stressful these days. When people are stressed, they have a harder � me learning and applying helpful informa� on. Fortunately, stories are one of the most powerful ways to communicate truths e� ec� vely. Fables cut through complexity to reveal simple, crucial wisdom.

Sync or Swim is a refreshing, illustrated story of a sheepdog and a pu� n, that helps us to solve a frustra� ng mystery: Why do morale-building programs o� en hurt morale . . . and why does communica� ng apprecia� on too o� en result in cynical reac� ons? In Sync or Swim, you’ll follow an organiza� onal manager and the challenges he has to overcome...

Kindle: Books to look for

55


14th October 2014 Interactive meeting with Delegates from Korea

At the request of Korea Trade Promotion and investment Agency, (KOTRA), an interaction

session with a Delegation from Gyeonggi do Province, Korea was organized on 14th October 2014 at the Chambers’ office. The 8 member delegation comprising of companies from the field of Electronics,

medical care, chemicals among others, met the Chamber representatives.

A presentation on the Chamber’s activities and about Tamil Nadu was made and it was followed by individual presentation by the member companies of the Delegation.

Ms. K.Saraswathi, Secretary General, MCCI making a presentation to the Delegates from Korea

DOING THE HONORS

7th November 2014 Meeting with Mr Ad Melkert former Executive Director of the World Bank

The Chamber had scheduled an interaction meeting with

Mr Ad Melkert former Executive Director of the World Bank and former Dutch Minister of Social Affairs & Employment on the 7th November at 5.30 pm in association with Athena Infonomics Pvt Ltd.

Mr.T.Shivaraman, Immediate Past President, welcomed the participants and briefed about the study on Manufacturing in Tamil Nadu – A Regulatory Roadmap. He pointed out that,

Interaction meeting with Mr. Ad Melkert, Former Executive Director of World Bank and Former Dutch Minister of Social Affairs & Employment

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Mr. Vijay Balki thanked the MCCI for arranging this meeting at short notice and informed the members that they are working with the Government on the strategic paper and requested for the support of organizations like MCCI.

There was a good interaction with the participants.

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if labour laws are properly reworked and executed, employment and skill development will have a natural environment to grow.

Mr Melkert, currently working across the globe as a Senior Adviser on Employment Strategy, Labour Markets and Social Dialogue made a presentation on “Labour Reforms and Employment”. He stressed on the importance of skill development and shared his experiences.

FOOD FOR THOUGHT PROGRAM

10th October 2014FFT on How Smart (a) City can be?

Mr. S.G.Prabhakharan, President,MCCI welcoming the gathering

As part of its initiative “Food for Thought”, the Chamber organized a workshop on “How Smart

(a) City can be ?” on October 10, 2014 at Hotel GRT Grand, Convention Centre, Chennai. This was also to commemorate the World Habitat Day celebrated on October 6th.

Mr. S.G. Prabhakharan welcomed the gathering by giving a briefing about FFTs in general. He informed that though, we have been talking about cities abroad, with the Government’s allocation of funds of 70.6

billion (USD 1.2 billion) for Smart Cities in Budget 2014-15, it is time to talk about how it is going to be developed in our Country taking note of the good practices of other Smart Cities in the world. He set the tone for the FFT by raising a few questions on whether India would bring the ideas and innovations of other Countries to build 100 smart cities that are free from pollution, where energy efficiency is high, traffic congestion is absent, and sewerage water is treated and not allowed to pollute rivers and whether it would all be technology driven.

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The Presentations were made by the following Speakers.

Mr. Y. Shivakumar, Regional Manager, CISCO Systems India Pvt. Ltd addressed the gathering on Leveraging Technology – Changing a Community, City, a Country, the World. He stressed on the importance of how IT would play a pivotal role in Smart Cities and shared a video on how the concept of Internet of Everything is being used in Barcelona.

Mr. Anand Madavan, Head – Infrastructure & Projects, IMAcS elaborated on the divergent views of Smart City and the role infrastructure plays in setting up a smart city. He explained how even if infrastructure is created, it does not translate to better services and added, that a wholesome systemic reform is critical if we have to create and sustain a smart city.

Ms. Ranga Rohini, Associate- Urban Development, ITDP made a presentation on Transportation and Urban form and explained how public transport should be promoted for one and all and

Mr. Y. Shivakumar making a presentation Mr. Anand Madhavan sharing his views Ms. Ranga Rohini on the importance of Transportation for Smart Cities

Dr. Mano Kumarasuriyar addressing the participants

Mr. Mainak Ray on setting up a low carbon city

streets can be made more usable and pedestrian friendly. Further, she explained about how managing the parking facilities better would make a difference to create a better City .

Dr.Mano Kumarasuriyar, Advisor, Athena Infonomics spoke about the evolution of communication, mobility and economic system and how it has led to smart living, moving, learning, economy and governance. He shared a video of Marg’s vision for Urban Development in Chennai – A geo spatial approach as applied to IT Corridor taking the stretch from Madhiya Kailash to Kelambakkam on OMR and showing how it could be developed.

Mr. Mainak Ray, Urban Planner, Atkins India spoke about the features of setting up a low carbon city and how it is experimented in Madurai.

The presentations were followed by good interactions by more than 50 participants.

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The Chamber, as part of its regular Trainings, had

organised a Training on “Team Building”. Mr. Saba Ram was the trainer. Around 22 participants took active part in the training program and the feedback was excellent.

24th October 2014Interaction meeting with Mr.S.Anantharaman, Chief Operations Manager – Southern Railways

29th October 2014Training on Team Building

Interaction meeting with Mr.S.Anantharaman, Chief Operations Manager – Southern Railways

Mr. Saba Ram, Trainer interacting with participants.

As part of the work plan of Logistics Committee,

an interaction meeting with Mr.S.Anantharaman, Chief Operations Manager, Southern R a i lw ay w a s o r g a n i z e d on 24th October 2014,in the Conference room of the Chamber. Mr.Ravindran, Chief Freight Transportation Manager, Southern Railway also joined the interaction meeting.

Mr. Anantharaman made a presentation on the Role of Rai lways in the Logist ics Chain.

T h i s wa s f o l l owe d b y a presentation by the Chamber wherein the issues relating to setting up of dedicated car carrier, passenger logistics and air cargo logistics were highlighted.

M r. A n a n t h a r a m a n w h i l e answering the various queries stated that he is willing to provide

SOWING THE SEEDS

connectivity to the Port and make arrangements for shifting of cars and the Chamber’s members can avail this opportunity. He suggested that a detailed proposal can be given by the Chamber.

There were good interactions and the participants greatly appreciated Mr. Anantharaman’s forthright and precise presentation and his explicit views

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As part of the work plan of the Logistics Committee,

a visit to Sri City was arranged by the Chamber on October 30, 2014 to have a firsthand experience on the state of the art logistics, infrastructure and modern facilities.

Mr. Ravi Sanna Reddy, CMD of Sri City gave a warm welcome to the delegates and made an excellent presentation about Sri City, its genesis and its current status.

It was noted that nearly 100 major companies, from over 25 countries have chosen to set up their factories and 60 companies have become operational already. The excellent infrastructure

30th October 2014Visit to Sri City

between the Chamber and Mr. Reddy centered around the trainings and programs that could be conducted by the Chamber for the businesses in and around Sri City, the advantages and formalities of locating businesses in the SEZ, the future plans of expansion for them etc.

The hospitality extended by Mr.Reddy and his team was particularly acknowledged and appreciated by the delegation members.

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Mr. Ravi Sanna Reddy, CMD, SriCity interacting with the MCCI team led by Mr.S.G.Prabhakharan, President, MCCI

MCCI Team at Sri city

support provided by the Sri City in terms of well laid roads,sewage & water treatment plants, uninterrupted power supply, besides facilitation of single window clearances, connectivity to major ports etc seemed to be the main attraction for major players like Pepsi, Kellogs, Alstom etc., to choose this integrated business City. The focus on balancing environment and sustainability was lauded by the delegates.

The delegation was extremely appreciative of this emerging world class business City. The discussion

Expert Committees – Logistics

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The Chamber has organized for a full day Seminar on Transfer Pricing Issues in Manufacturing

Sector on 6th November 2014 at Park Sheraton & Towers, Chennai – 600 018.

Mr. Ram Venkataramani, Vice President, MCCI gave the welcome address.

6th November 2014Seminar on Transfer Pricing Issues in Manufacturing Sector

Mr.Sriram Seshadri, Partner, BMR Legal & Chaiman, MCCI Expert Committee on Direct Taxes made the theme presentation and introduced the topics and the Speakers.

T h e C h i e f G u e s t , M r. Rathinaswamy, I.R.S, Director, International Taxation, Chennai addressed the participants. He spoke positively and requested the members to bring genuine issues to his attention and promised to help f inding solutions for the same. He was

Key Transfer Pricing issues relevant to Manufacturing Sector

Mr.Suchint Majmudar, Partner, BMR Advisors

Managing Complexity in Royalty Payments and inter-company services in Manufacturing Sector

Mr.N.Madhan,Partner, Ernst & Young LLP

Advertising, marketing and promotional (AMP) expenditure and transfer pricing challenges

Mr.Parikshit Datta,Senior Director, Deloitte Haskins & Sells &

Mr.Krishnan Parameshwaran,Director, Deloitte Haskins & Sells

Capital Financing and Transfer Pricing challenges Mr.Hardev Singh Sabharwal,Partner – Global Transfer Pricing Services, BSR & Co.

Specified domestic transactions and Manufacturing Sector

Mr.Sivam Subramanian,Director, BMR Advisors

Summing Up & Closing remarks Mr.Sriram Seshadri,Partner, BMR Legal & Chairman, MCCI Direct Taxes Committee

There were good interactions and excellent feedback. The program was attended by more than 50 participants.

Mr. M. Rathinasamy, IRS, Director, International Taxation, Chennai, Chief Guest addressing the audience

Expert Committees – Direct Taxes

appreciative of the Chamber’s efforts of doing a study on manufacturing sector and the various programs organized by the Chamber.

The Inaugural was followed by 5 technical sessions addressed by the following Speakers.

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Affairs (NIUA), Govt. of India, New Delhi became the Knowledge Partner for this Seminar. The Seminar was supported by UK Trade & Investment & Sri City and few other like minded organizations.

Mr. S.G.Prabhakharan, President, MCCI welcomed the gathering. He gave a briefing about the Sustainable Chennai Forum and the various activities under the banner of SCF. Further, gave a few statistics about the pace of India’s urbanization. He informed that by 2031, the urban population is projected to increase by more than 200 million to 600 million, or 40 per cent of the national population. Currently it is estimated that two-thirds of national gross domestic product (GDP) comes from urban India. Mr. Prabhakharan stated that the National Institute of Urban Affairs (NIUA), the Knowledge partner for this seminar is currently undertaking a study on this subject in 6 cities and Chennai is one of the identified cities. He further stated, that they are interested in setting up an Observatory in Chennai to measure the prosperity Index and assured that the Chamber would be happy to associate with them in this project along with other like minded partners.

Dr. Gora Mboup, Founder and President, Global Observatory linking Research and Action (GORA), New York delivered the Keynote Address. He stressed on the need for mixed neighbourhoods rather than

SUSTAINABLE CHENNAI FORUM

10th November 2014Seminar on Inclusive Urban Prosperity

classifying the city into different areas for affluent, middle class and poor to result in sustainable inclusive and prosperous cities. He said, if the city is divided on classes, it will lose its inclusiveness. He also highlighted that how people in many global cities are reclaiming the city spaces which have been taken over by motorized transport.

Mr.Vikram Kapur, I.A.S.,Principal Secretary & Commissioner, Corporation of Chennai, in his Presidential Address gave an insight on the various schemes by the Corporation which includes, Non motorized Transport Policy to be implemented in 470 Bus Routes. He added that this will create wide, continuous, and accessible footpaths besides promote walking and cycling in the city.

Further, he elaborated on the “Chennai Street Design Manual” (CSDM).The CSDM will include minimum standards and design guidelines for footpaths, cycle tracks, bus rapid transit and other street elements. He also stated that parking management plan will be in place shortly, as they are roping in private players who will provide smart solutions.

The Special Address was delivered by H.E.Mr. Bharat Joshi, Deputy High Commissioner, British Deputy High Commission, Chennai. He congratulated the Chamber for their special initiatives especially in the area of environment, sustainability and skill

Dr. Gora Mboup, Founder & Director, GORA, New York delivering the key note address

To mark the Third Anniversary of the Sustainable Chennai

Forum(SCF) a Seminar on “Inclusive Urban Prosperity” was organized on Monday,10th November 2014 at Hotel My For tune, Cathedral Road, Chennai – 86. This year’s seminar primarily focussed on issues and challenges of urbanization and the need for appropriate policy formulation to ensure that urbanization encompasses e c o n o m i c , s o c i a l a n d environmental development.

National Institute of Urban

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development. He assured the continued support of the BDHC for such initiatives of the Chamber.

The Inaugural was followed by a Technical Session

Dr.Ajith Kaliyath, Environment Specialist, NIUA, New Delhi made a presentation on Inclusive Urban Prosperity Framework: Deconstructing the Idea. He elaborated on the recent Government initiatives and the UN Habitat’s city prosperity index. He further highlighted on the South Asia Knowledge Hub’s strategic interventions.

Dr. Solomon Benjamin, Associate Professor, IIT Madras, Chennai made a pertinent presentation on the informal economy’s contribution to the prosperity of the urban economy titled “Prosperity via a grassroots Economy: Opportunities for Chennai and other Indian Cities.

Dr. Chitra, Chief Planner, Chennai Metropolitan Development Authority (CMDA), Chennai delivered her presentation on “Urban Prosperity for CMA through Second Master Plan”.

Dr Kala Seetharam Sridhar, Prof. and Head, Centre for Research in Urban Affairs, Institute for Social and Economic Change, Bangalore addressed the participants on “Achieving Inclusive Urban Prosperity: Policy Perspectives”. Her viewpoints on FSI and FAR, restricting the habitation and not being very urban poor friendly, opened up new thoughts.

The Panel Discussion on “Planning Indian Cities for an inclusive and prosperous future” was well presented by the following Speakers:

While addressing the audience, Dr. S. Janakarajan, Professor, Madras Institute of Development Studies,

Chennai made a point on the need to measure the Urban Development through proper auditing and accounting and his speech was well received by all.

Ms.Vidya Soundararajan, Sr.Reg.Advisor, Climate Change & Energy, BDHC, Chennai addressed the participants on how the poor are most vulnerable to the perils of Climate change and hence there is a clear need to address the climate change issues. She also explained their projects in cities like Madurai and Mysore and explained how cities can be future proofed for climate change

Mr Toine Van Megen, Co Founder, Auroville Consulting made a presentation on Auroville Master Plan. He emphasized that every energy consumer can also be a producer of energy.

Ms.Kashmira Medhora Dubash, Associate, Transport Planning, ITDP, Chennai made a presentation on “Inclusive Transportation through Equitable allocation of Road space”. A better parking management and promoting the use of public transport were the key points.

Mr.N.Shankar, CEO, X S Real Properties Pvt.Ltd., addressed the participants on Affordable Housing and the importance of the construction sector to increase the GDP & employment. He pointed out that these housing should have well developed physical and social infrastructure. PPP was the key, he felt.

There was Q&A at the end, where vibrant interactions were there.

The program concluded with Vote of Thanks by Ms.K.Saraswathi, Secretary General, MCCI followed by lunch. The program was well attended by more than 50 participants.

Mr. Vikram Kapur, IAS, Principal Secretary & Commissioner, Corporation of Chennai delivering the Presidential Address

H.E. Mr. Bharat Joshi, Deputy High Commissioner, British Deputy High Commission giving a special address

1313


TOGETHER WE GROW

15th October 2014Seminar on “Invest in Bavaria”

Ms. K.Saraswathi, Ms. S.G. Prabhakharan, H.E. Mr. Achim Fabig, Mr. John Kottayil & Mr. T.S. SampathKumar in the Seminar on Invest in Bavaria

The Chamber, in association with State of Bavaria

India Office, Bangalore (The Business Promotion Agency of the State of Bavaria), organized an Interactive Session on "Invest-in-Bavaria": on Wednesday, October 15, 2014 at 6.30 pm at Hotel GRT Grand, T.Nagar, Chennai-17.

M r. S . G. P r a b h a k h a r a n , P r e s i d e n t , M C C I w h i l e welcoming the ga ther ing informed that Bavaria is not new to India, as there are more

than 11000 Indians living there with nearly 50 Indian Companies including TCS, Wipro, L & T Infotech having their offices in Bavaria. He requested the participants to use this opportunity to know more about the scope of setting up business in Bavaria.

H.E. Mr. Achim Fabig, Consul General of Germany, Chennai gave the keynote address on Indo – German Trade Relations. He elaborated on the Trade Relations of Germany and India right from India’s Independence and how it has significantly risen to this level today.

This was followed by a representation on Business opportunities by Mr. John Kottayil, Executive Director of State of Bavaria India Office, Bangalore. Mr. John Kottayil made a presentation on “Invest in Bavaria”. He explained about the range of sectors available, services offered right from planning to implementation and the friendly policies that are available for companies setting up business in Bavaria. He also mentioned that the office in Bangalore would offer all necessary services to the Indian Companies who are interested in investments in Bavaria.

The Conc lud ing r emarks were g iven by Mr. T.S.Sampath Kumar, Sr. Advisor, State of Bavaria

India Office, Bangalore followed by Vote of thanks by Ms. K.Saraswathi, Secretary General.

The presentation and interactions were found useful. The program was attended by more than 35 invitees.

Mr. S.G.Prabhakharan, President MCCI greeting H.E. Mr.Achim Fabig, Consul General of Germany, Chennai

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Under the auspices of the CCCCC, a meeting on Business Opportunities in Turkey was organized

on 12th November 2014 at Hotel GRT Grand, T.Nagar, Chennai at 6. 30 p.m. preceded by Hi tea.

This was a unique event as the Presidents of all 6 Chambers attended the event. Mr. S.G. Prabhakharan welcomed the gathering. Mr. Erdal Sabri Ergen, Consul

The Chamber in association with FISME organized a Program on Profit Mantras for Businesses with focus on Finance, Marketing & Technology

at Chennai on 21st November 2014 at Sheraton Towers, Chennai .

12th November 2014Meeting with the Consul General of Turkey under CCCCC

21st November 2014Program on Profi t Mantra for Businesses jointly with FISME

Mr.S.G.Prabhakharan welcoming the Chief Guests and audience

l to r: Ms. K.Saraswathi, Mr.Mukesh Kalra, Mr. S.G. Prabhakharan, Mr. David Wittenberg, Mr. Clynton Almeida,Mr. Kaushik Shaw, Mr. Siddhartha Garg and Mr. Samant Sikka

Regional Investment Incentive scheme, Strategic Investment Scheme, large Scale Investment Scheme available for the Industries were elaborated and explained to the Participants.

There was good interaction after the meeting which was attended by more than 60 participants.

This is part of a series of programs organized by FISME in different cities wherein eminent speakers from HP, Google addressed on the above subject. MCCI was the partner for the Chennai event.

M r. S . G . P r a b h a k h a r a n we lcomed the ga the r ing. Mr. Mukesh Kalra Joint Secretary (International Trade), Federation of Indian Micro and Small & Medium Enterprises (FISME) gave the introductory remarks.

Mr. Samant Sikka, Sr. Vice President, Axis Mutual Fund, addressed on the topic “ Innovative Ways of Utilising

General of Turkey, Mumbai and Mr. Mustafa Goktug Bayri, Commercial Attache along with Dr.V. L. Dutt, Hon. Consul of Turkey participated in the program.

A presentation on the opportunities for Indians in Turkey was made wherein the new investment incentive program of Turkey was highlighted. The support measures and schemes of new investment incentives program were elaborated. Further, the General Investment Scheme,

1515


The Chamber had organized a very successful meeting with with Hon’ble Minister Mr. Nitin Gadkari, Minister of Road Transport & Highways

and Shipping – 3rd November 2014 at Hotel ITC Grand Chola, Guindy, Chennai – 35.

Mr. S.G.Prabhakharan, President,MCCI welcomed the gathering. He briefed about the involvement of the Madras Chamber, especially in relation to Ports and its activities. He took the opportunity to request the Minister to ensure that Chennai Port is “re-enabled” to be the Premier Port in Southern India. Further, he requested the minister for speedier completion of the EMRIP project.

A concise presentation on the issues/concerns relating to Transport Sector presented by Mr. J.Krishnan, Chairman, Logistics Committee was greatly appreciated by all delegates and well covered by the Press. The Chamber

SPECIAL OCCASION

3rd November 2014Interaction meeting with Hon’ble Minister Mr. Nitin Gadkari, Minister of Road Transport & Highways and Shipping

ldeal Finance” followed by Mr. Kaushik Shaw, Hewlett-Packard India on the “New Style of Information Technology”.

Mr. Siddhartha Garg, Strategic Partner Manager, Channel Sales, Google India elaborated on “Digital Marketing.” This presentation was followed by a Special address by Mr. David Wittenberg, Chief

Executive Officer, The Innovation Work Group on the main topic “Profit Mantras for Businesses”

Mr Clynton Almeida, Chairman for MCCI Expert Committee for IT & ITES, proposed the Vote of Thanks. The program was attended by 60 participants.

�

requested the Minister for better connectivity to Chennai Port. Further, he requested the Minister to consider completion of the Ennore Manali Road Improvement project (EMRIP), the elevated corridor project, decongestion of Chennai Port, development of Chennai as a National Gateway for Indo Myanmar Trade and better coordination between National and State Maritime Boards. Apart from the above, the Chamber suggested creation of a mega port on east and west coast for sustained operation of mega containerized vessels and a port expressway and railway connectivity to ensure unhindered access to and from Ports.

Mr. Nitin Gadkari’s account of what he had done in the roadways, especially in Maharastra and what he intends to do for other States as well, was appreciated by the participants. Mr. Gadkari in his address promised to give

Mr. S.G.Prabhakharan welcoming the gathering

16


OTHER MEETINGS

Rs.50,000 crores to TN for infrastructure projects, if assured land by the State Government. He further informed that if the State cooperates with the Centre, the infrastructure projects which are stalled would be speeded up. He said, that of the 12 projects that the currently stalled in the State, work has started on 10 of the projects. Asserting that the Government is not supposed to run business, but administer and frame policy, he assured that the pending projects would

Ms. K. Saraswathi attended the Prof. Dattatri Third

Memorial Lecture on “Voices from Slums” (Theme

of the World Habitat Day 2014) by Mr.L.M.Menezes,

Formerly IAS, Secy to GoI, Senior Human Settlements

Officer, UN-Habitat, Nairobi & Director for Centre

for Urban Poverty Alleviation (CUPA), Chennai on

8th October, 2014 at 4 pm at Anna University

Ms. K. Saraswathi was one of the Judges, for Great

Debate 2014 Heats – on 10th October, 2014 at British

Council Chennai on the Topic – Is there a gap between

Academic achievements and Career prospects in

India

Ms. Madhumathi C. attended the Open House

Discussion on issue of re-defining / streaming the role

and activities of the Entrepreneurship Development

Institute and partner organizations. Ms. Smita

Nagaraj, I.A.S., Principal Secretary / Director - EDI

chaired the session – on 17th October 2014.

Ms. Saraswathi took part in the Tiecon Chennai

2014 – Awards Nite – on 31st October at ITC Grand

Chola.

be expedited to achieve the 2% increase in GDP in the next two years. He further assured that he would provide a major port at Colachel in Kanyakumari District. Gadgari ended on a positive note stating he would look into the issues raised by the Chamber on the whole.

The program was well attended by more than 180 participants.

TNVAT Act & CST Act Cer� � cate Course

The second batch of the Certificate Course on TNVAT Act and CST Act commenced on November 14, 2014.

The sessions are in progress and the duration is 36 hours primarily during weekends and is expected to end

on 13th December 2014. 12 participants have joined the second batch.

Mr. S.G. Prabhakaran and Ms. K. Saraswathi attended

the State Planning Commission (SPC), Workshop

on “Issues relating to Labour Reforms & Skill

Development in Tamil Nadu” – on 7th November

2014 at Hotel Connemera, Chennai

Mr. S.G. Prabhakharan and Ms. K.Saraswathi

represented the Chamber in the Dinner Reception

on the Occasion of King’s Day hosted by Dr Bart De

Groof, Consul General of Belgium on 10th November,

2014 at Park Hyatt

Ms. K. Saraswathi attended the Endowment Lecture

- 32nd Endowment lecture on Reskilling of India’s

Human Resources on 13th November, 2014 at IIT

Madras wherein Mr. Ajay Shankar, MD, Caterpillar

addressed the audience.

Ms. K. Saraswathi and Mr. S. Sankaranarayanan had

a meeting with Director, Brussels Invest & Export

on 21st November, 2014 on Port of Brussels and

the Ganga Cleaning Initiative at MCCI Conference

room.

1717

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18

TWO DAY ALL INDIA WORKSHOP ON INDIRECT TAXESTECHNICAL SESSIONS ADDRESSED BY EMINENT SPEAKERS

Day 1 – 17th October, 2014

Ms Bargavi Natesan

Mr Prashanth Bhat

Mr S Sathish

Ms Aparna Nandakumar

Mr R Anand

Mr P R Sudhakar chairing the session

Mr K K Sekar

19

TWO DAY ALL INDIA WORKSHOP ON INDIRECT TAXESTECHNICAL SESSIONS ADDRESSED BY EMINENT SPEAKERS

Day 2 – 18th October, 2014

Mr. T. Amarnath

Mr Rajaraman

Mr N Venkataraman

Mr Sunil Gabhawalla

Mr G Raghushankar

Mr K Vaitheeswaran

Mr Girish Raman

Mr C V S Krishna Kumar

Mr P Purushotham

Mr P R Subramaniyan proposing vote of thanks during the Valedictory Session. Others seen in the picture (l to r : Ms K Saraswathi,

Mr K Vaitheeswaran and Mr Sanjay Kumar Agarwal, IRS.)

20

Seminar on Inclusive Urban Prosperity – 10th November 2014

Mr S G Prabhakharan welcoming the Chief Guest, Mr.Vikram Kapur with a bouquet of fl owers

Ms.K.Saraswathi welcoming the Technical Session Speakers ( l to r : Dr.Kala Seetharam Sridhar, Dr Ajith Kaliyath, Dr.Chitra.S and

Dr.Solomon Benjamin)

Dr Gora Mboup welcoming the panelists. (l to r : Mr.Toine Van Megen, Mr.N.Shankar, Ms.Vidya Soundararajan,

Dr S Janakarajan and Ms Kashmira Medhora Dubash)

Mr S G Prabhakharan welcoming the Chief Guests and the gathering (l to r : Mr.Vikram Kapur, IAS., Dr.Gora Mboup, Mr.Bharat Joshi and

Mr.R.Kulothungan)

A view of the Audience

21

Interaction Meeting with Hon'ble Minister Mr. Nitin Gadkari, Minister Road Transport of Highways & Shipping

3rd November 2014

Mr.J Krishnan, Chairman, Expert Committee on Logistics making a presentation

Mr.S.G.Prabhakharan presenting a memento to Mr.Pon Radhakrishnan, Minister of State for Road Transport & Highways

A view of the audience

Hon’ble Minister Mr. Nitin Gadkari addressing during the interaction meeting

Mr.Vijay Sankar, Member - GC, proposing the vote of thanks

22

Seminar on Transfer Pricing issues in the Manufacturing Sector 6th November 2014

Technical Sessions addressed by Speakers

Mr.Ram Venkataramani welcoming the gathering. Others in the picture are (l to r : Ms.K.Saraswathi, Mr.M.Rathinasamy, IRS., and Mr.Sriram

Seshadri)

Mr.Suchint Majmudar

Mr.Krishnan Parameshwaran

Mr.Hardev Singh Sabharwal

Mr.Sriram Seshadri presenting the theme

Mr N Madhan

Mr.Parikshit Datta

Mr.Sivam Subramanian

2323

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Value Can instilling societal values add to greater

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Nation at large? How?

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I�pa�t� Inno�ation� Collaboration and

Growth Will an emphasis on

innovation, collaboration and social responsibility

propel the Indian business in the global market?

Business through non-linear thinking

Can spirituality provide the necessary fuel for non-linear thinking?

Unleashing the Human potential

Unfolding of Innovative methods for discovery

of latent abilities

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Udayapura, Bangalore, Karnataka, India – 560082Email : ccsindia�arto�iving�org � Tel : ��1 � 66550055Website : www��s�oneren�ein � Twitter � �IndiaCCS�feb�org �arto�iving�org

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24

GeneralCommittee

Expert Committees

The Committee held its monthly meetings in August and September and discussed the following issue among other issues.

Representa� on on Companies Act 2013 Representa� on on Road Transport & Safety Bill

The Committee was informed that the Expert Committee on Company Law had analyzed

the Companies Act 2013 in great detail and had prepared the representation chapter/section wise for necessary consideration. The same has been vetted by the Committee and the final representation sent to the Ministry for necessary consideration.

The Committee was informed about the new Road Transport and Safety bill which would replace

the old Motor vehicles Act and the consequences of the various new provisions were discussed. Based on the suggestions of the General Committee, the Logistics committee along with interested members, have discussed the bill in detail and have highlighted the key issues to be sent to the Ministry

The following Committees had its second meeting and are following up on various issues, the important discussions, being highlighted below

Logistics Committee – Road Safety and Transport •bill was discussed in detail

Direct Taxes – Pre budget points•

Indirect Taxes – Pre Budget points. •

Company Law – Representation of Companies •Act 2013 was finalized & Discussion on a few Amendments suggested by SEBI

Legal/HR - Discussion on Labour Law •reforms.

VAT Committee – TNVAT Act – Section 19 – •CST Sales – Discussion for representation

Environment, Pollution and Prevention Control •Committee – Calendar for the next 3 months drawn

Expert Committees - Legal/HRExper Committee - Logistics

GC meeting held on November 8, 2014.

2525

Expert's Corner

Transaction done through the Internet medium is generally called as e-commerce. The Internet as a

system does not have any specific location. Further, a person who uses the net has no control over the route taken by the information.

E-Commerce business has been in the news for some good reasons such as valuation, funding, investor interest, massive advertisement campaign, sale strategies, mega deals, discounts and for some not so good reasons such as system failure, product quality issues and finally the taxman has evinced interest. Following Karnataka’s tryst with an e-commerce company, the Tamil Nadu Government has issued a press release on e-commerce. The key question is whether there is a VAT in an e-commerce transaction.

Business Model

Generally, in the e-commerce space, companies adopt two models, namely the market place model and fulfillment center model. In the market place model, the role of the e-commerce company is only to link the manufacturers / retailers / sellers with customers through its platform. The responsibility to store the merchandise and the delivery of the merchandise would be with the merchants through their service providers.

6th November 2014E-Commerce – The VAT Story

On the other hand, in the fulfillment center model, godowns would be identified by the e-commerce company where the vendors would store the goods and this place would also be identified as an additional place of business in the registration certificate of the respective vendors. The customer would place the order through the website and the goods would be despatched by the e-commerce company from its godown. In so far as the billing is concerned, apparently the e-commerce company would raise the invoice in the seller’s name. The payment would be collected through the payment gateway and after deducting the commission the sale proceeds would be credited to the seller’s account along with VAT.

The seller would pay the VAT and file monthly returns.

The e-commerce company would establish a comprehensive web-portal which would serve as a platform for both the suppliers and the buyers with the Company performing key functions such as identification of the product, available suppliers, customer specification, etc.

Generally the Company would be receiving a fee or a commission which is calculated based on the sale price of the product and this would be payable by the seller or the buyer or both. On a plain reading of the business model when a company operates, runs and manages a website which facilitates sale and purchase transactions between sellers and buyers at best the Company is only providing a service which attracts service tax.

Advocate K. Vaitheeswaran, Chairman - Expert Commi� ee on Indirect Tax

Expert Commi� eesThe Chamber has 14 Expert Commi� ees with domain experts on varied subjects. They act as think tanks and assist the Chamber in proac� vely lobbying for business friendly policies both with the State and Central Governments, periodically discuss new policies and their impact on industries and commerce and prepare suitable representa� ons if needed, to redress the grievances of the members. They also help in organizing seminars/workshops/round tables/conferences for the bene� t of the members. The commi� ees also counsel and advise members on their speci� c issues.

The Commi� ees are:Company Law Industrial Development/InfrastructureDirect Taxes Indirect TaxesEconomic A� airs IT/ITESEnergy Legal A� airsEnvironment, Pollu� on, Preven� on & Control Logis� csFinancial Sector Manufacturing HRD/CSR VAT

The Commi� ees currently under forma� on

� Health Care � Media & Entertainment � Tourism & Travel

t h i s s p a c e f o r articles from these Experts in this feature Experts’ Corner.

26

Expert's Corner

(i) a local authority, company, HUF, firm or other association of persons which carries on such business;

(ii) a casual trader;

(iii) a factor, broker, a commission agent or arhati, a del credere agent or and auctioner or any other mercantile agent by whatever name called and whether of the same description as herein before or nor, who carries on the business of buying, selling, supplying or distributing goods on behalf of the Principal or through whom the goods are bought, sold, supplied or distributed.

Agency ModelsGenerally agents operate in the following models:

(i) The agent in effect would purchase the goods on his own account from the principal and sell the same to the buyer.

In some parts of the country such an agent is called aspakka adatiya.

(ii) The agent would act as an intermediary between the principal and the buyer and the contract is between the principal and the buyer. The intermediary would be remunerated with commission or brokerage.

The Supreme Court in the case ofBagal Kot Cement Company Vs. State of Mysore (1976) 37 STC 73 has held that the Appellant’s contention that it is an agent cannot be admitted in the light of the fact that the Appellant had issued invoices; had possession and custody of the goods and had the authority to transfer the property in goods to the purchasers. The customers were also not aware of the identity of the principals.

The Supreme Court in the case ofCST Vs. Bishamber Singh Layaq Ram (1981) 47 STC 80 has held as under:

(i) Apucca arhatiya acts as a principal as regards his constituent and not as a dis-interested middlemen who brings about two principals together, there being no privity of contract between the constituent and the third party and may substitute his own goods towards the contract made for the principal and buy the principal’s goods on his own account.

Cons� tu� on of India – Tax on Sale

From a constitutional perspective the State gets the power to levy a tax on the sale of goods through Entry 54 of the State List, Seventh Schedule, Constitution of India which refers to tax on the sale or purchase of goods other than newspapers, subject to the provision of Entry 92A of List I.

Section 4 of the Sale of Goods Act, 1930 defines a contract of sale of goods as a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price.

Article 366(29A) of the Constitution refers to tax on the sale or purchase of goods and covers six specific transactions such as, works contracts, hire purchase, leasing transactions, supply by clubs, hotels and restaurants, transfers without contracts.

Entry 92A of the Union List empowers the levy of tax on the sale or purchase of goods other than newspapers where such sale or purchase takes place in the course of inter-state trade or commerce.

Parliament in exercise of powers available under Entry 92A, Union List, Seventh Schedule of the Constitution of India has enacted the Central Sales Tax Act, 1956. Accordingly, CST is applicable where there is an inter-state sale of goods and the revenue goes to the originating State in terms of Article 269(2) of the Constitution of India.

While on one hand the established position is clear to the effect that VAT or CST would apply when there is a local sale or CST sale and the sale necessarily involves transfer of property in goods, the definition of dealer is creating an issue with reference to e-commerce business in the tax domain.

Dealer

Most State VAT Laws define a dealer to specifically include certain categories of persons. The Tamil Nadu VAT law defines a dealer to mean any person who carries on the business of buying, selling, supplying or distributing goods directly or otherwise whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes –

2727

(iii) The definition of sale under the CST Act contemplates a transfer of property in goods from one person to another for cash or deferred payment or for any other valuable consideration and includes the transactions referred to in Article 366(29A).

VAT on E-commerce Companies?

While there can be a debate as to whether the definition of dealer is attracted or not, for the purpose of levy of VAT there must be a sale as defined. An e-commerce company cannot be subjected to VAT for the following reasons:-

(i) The power to levy VAT available to a State is clearly only on a transaction which is a sale or purchase of goods.

(ii) The taxable event namely ‘sale’ is defined in the VAT laws in order to cover transfer of property in goods from one person to another or where there is a sale in the manner set out in Article 366(29A).

(iii) The definition of a dealer is quite wide under the VAT law. This enables even clearing and forwarding agents (C&F) to register as a dealer and raise invoices for and on behalf of their principals.

(iv) Merely because the definition of a dealer is wide, that by itself cannot create a VAT liability unless and until such a person makes a sale of goods inside the State.

(v) Supply / Distribution of goods are not taxable events. In fact only in the GST regime supply as a taxable event would become relevant.

(vi) VAT is payable by a dealer when the turnover exceeds a certain threshold limits

The term turnover is defined in TNVAT law to mean the aggregate amount for which the goods are bought or sold or delivered or supplied or otherwise disposed in any of theways referred to in Section 2(33).

(vii) Section 2(33) defines sale and since the definition of sale contemplates sale as a transfer of property in goods in the main part and the transfer / delivery and supply in the context of Article

(ii) Akutcha arhatiya usually denotes the person whomerely brings together the buyer and the seller charging his commission who has no dominion or control over the goods unlike a pucca arhatiya who deals as a principal in relation to both his constituent and to the third party.

(iii) The crucial test is whether the agent has any personal interest of his own when he enters into the transaction or whether that interest is limited to his commission agency charges and certain out of pocket expenses.

The Supreme Court in the case ofChowringhee Sales Bureau P. Ltd. Vs. CIT (1973) 31 STC 254 has held that there is nothing to Entry 48 of List 2 to Schedule VII of the Government of India Act, 1935 (corresponding to Entry 54, List II of the Constitution of India, which restricts the power of the legislature in the manner of imposition of Sales tax to the levy of such tax on the owner of the goods on whose behalf they are sold or the purchaser only. Where the transaction is one of sale of goods as known to law, the power of the legislature to impose tax thereon is plenary and unrestricted. The legislature has the power to impose tax on an auctioneer who carries on business of selling goods and who has in the customary course of business, authority to sell goods belonging to the principal.

Tamil Nadu VAT

The applicability of Tamil Nadu VAT would depend upon the following:

(i) There must be goods in the State of Tamil Nadu.

(ii) The seller must transfer property in goods to a buyer for consideration.

(iii) The transaction must be a sale between the parties.

CST

The applicability of CST would depend upon the following:

(i) There must be an inter-state movement of goods which is occasioned by a sale or purchase.

(ii) The State in which the goods are located at the time when the sale is made is the State which has the authority to collect the CST (originating State).

Expert's Corner

28

Complex Transac� ons

Viewed from another angle, the model is not completely free from issues such as origin based CST or local VAT or the right of a particular State to levy VAT in so far as the vendors are concerned. The following examples would highlight the complexities:

(i) Where the goods are moving from a warehouse in Karnataka to a customer in Tamil Nadu then the payment of VAT in Karnataka by the Vendor would not be correct. The vendor should ideally be discharging CST in Karnataka.

(ii) Where the invoice is raised in the name of the vendor with a Karnataka address and the customer is located in Tamil Nadu and the goods move from a warehouse in Tamil Nadu to a customer in Tamil Nadu then the vendor should have actually discharged TNVAT and payment of KVAT would not be in order.

(iii) A customer in Tamil Nadu makes an online purchase.

The vendor is headquartered in Maharashtra and the e-commerce company is headquartered in Karnataka. The server is located in Bengaluru. The goods in question are not available in the warehouse in Tamil Nadu and consequently the vendor moves the product from the godown in Maharashtra to the godown in Tamil Nadu where it is tested and checked for specifications and then dispatched by courier to the customer in Tamil Nadu through the e-commerce company. Is this transaction a stock transfer from Maharashtra to Tamil Nadu followed by a local sale in Tamil Nadu or is the sale completed in Maharashtra attracting MVAT and the goods move to Tamil Nadu or is this transaction a CST sale originating from Maharashtra to Tamil Nadu???

Mr. K. Vaitheeswaran is a lawyer based in Chennai with 24 years of practice specializing in Corporate Law, Direct & Indirect Taxes, FEMA and Negotiation / Drafting of International Contracts. He is a regular speaker in conferences all over the country on Income Tax, FEMA, Companies Act 2013, Service Tax, Excise, Customs, VAT and GST. He has authored books such as VAT in India, Cenvat Credit Demystified and Handbook on Indirect Taxes for CA Final which is in its 19th edition.

366(29A), the definition of turnover is confined only to the sale transactions referred to in the definition of sale.

(viii) The definition of sale in the context of “supply” is confined to supply of goods by any unincorporated association or body of membersto a member for cash or deferred payment or other valuable consideration. The definition of sale in the context of “supply”also covers supply of food or other article of human consumption or any drink.

(ix) In an e-commerce transaction, the invoice is issued in the name of the vendor of the goods to the customer and the e-commerce company is not identified as a seller. Generally, the e-commerce company does not have any margin of the transaction and at best is entitled only to a commission or service charges.

(x) Where an e-commerce company follows the market place model on a strict interpretation there should not be any issue since the role of the company is only to bring the seller and the buyer together through its technology platform. The consideration for this activity is in the nature of a service and would attract service tax. In fact, in the case of Ashish Ahuja Vs. Snapdeal.com, the Competition Commission of India vide its Order dated 19.05.2014

has observed that Snapdeal is not engaged in the purchase or sale of storage devices rather it owns and manages a web portal that enables those sellers who stock storage devices to sell such devices through its web portal for a commission.

(xi) Where an e-commerce company follows the second model namely fulfillment model which involves the establishment of a warehouse / godown; receiving the goods of the sellers; stocking the same; facilitating the sale of the same and raising an invoice on behalf of the vendor, there would still not be any VAT leviable on the Company as the Company does not transfer any property in goods. However, the VAT authorities are likely to take a different view and the matter would spin into litigation.

Expert's Corner

Source: This article was published in www.idt.taxutra.com

2929

LABOUR LAW – REFORMS AND AMENDMENTSThe Central Government has taken upon the task of revamping laws and striking off old and irrelevant laws. To achieve that, various amendments have been proposed in labour laws. The Government has introduced Bills to amend the Factories Act and Apprentices Act. Apart from it, the Central Government has introduced a new legislation to cover factories employing less than 40 persons. This Bill seeks to do away the application of various labour laws to small factories. The Rajya Sabha has also recently passed the Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Bill, 2011. This bill if passed by the Lok Sabha and notified by the President would permit establishments employing up to 40 workers in maintaining registers and submitting returns electronically under 16 labour laws instead of nine laws. A gist of the three other Bills pending in the houses of parliament can be found below.

Amendments in Factories ActThe Central Government has introduced Bill No.93 of 2014 before the Lok Sabha proposing amendments to the six decade old Factories Act. It is yet to be passed in the Lok Sabha and then it has to be referred to the Rajya Sabha. Thereafter, it has to obtain the assent of the President before it becomes the law of the land. Some of the significant changes have been analysed below:

The definition of “Hazardous Process” has •undergone a sea change. With the proposed amendment, most of the factories would become one carrying out hazardous process and would hence need to comply with Chapter IV A. This is a matter of concern as non-compliance with regard to certain provisions of Chapter IV A attracts a compulsory imprisonment of Occupier/Manager in terms of Section 96A. Many Sections have been amended giving powers to •the Central Government to frame rules, in addition to the rules framed by the State Government. Currently, a worker unless he has worked for 240 •days, he would not be entitled to earned leave in the subsequent year. The new amendment bill provides that if a worker having worked even for 90 days in a year shall be entitled to earned leave in the subsequent year. Canteen was mandatory only in factories employing •250 or more persons. The limit is now sought to be reduced to 200 workers.

Expert's Corner

In a period of three months, a worker could work •overtime only for 75 hours. This restriction has now been relaxed and a worker could now work up to 100 hours of overtime in a quarter.Currently, engagement of women before 6AM •and after 7PM is prohibited. The amendment act permits engagement of women beyond these hours subject to the State Government framing rules in this regard.The Bill also seeks to introduce a provision to •compound offences with the Directorate of Health and Safety with introduction of Section 92C. A Fourth Schedule is sought to be introduced containing a list of offences which can be compounded. However, if the same offence is committed within 3 years of compounding, it would not be permissible for an employer to compound the same.The fine amounts and the prescribed imprisonment •period under various Sections have sought to be increased substantially. Section 92A and 92B have been introduced, •empowering Authorities to punish manufacturers of defective machinery, and also erring competent persons under the Act.

Amendments in Appren� ces ActThe Labour Minister has introduced a Bill to amend the Apprenticeship Act, 1961. Some of the amendments proposed in the Bill are as follows:-

The “appropriate Government” in respect of •Establishments operating business or Trade from different locations situated in 4 or more states, shall be Central Government.The term “worker” has been amended to include •Contract Labourers.In any Industry involved in Hazardous Processes, •only persons aged above 18 years can be engaged as apprentice. Section 8 has been deleted and a new Section has •been inserted. In terms of the same, the Central Government alone is now competent to prescribe the number of apprentices in a Trade.The new provision also enables several employers •to join together collectively either by themselves or through an Agency to provide Apprenticeship training. The bill seeks to do away with imprisonment for •violation/non-compliance with the provisions of the Act. Any contravention would be visited only with a fine amount. The provisions of the Act, as they stood, did not make it obligatory on the part of employers to recruit apprentices as permanent employees. However, this provision has now been modified and employers are required to have a recruitment Policy with regard as to how apprentices would be considered for employment in Establishments.

M. Anand GopalanChairman- Expert Committee – Legal &PartnerT.S. Gopalan & Co.

30

rest, health and safety standards, drinking water, latrines and urinals, crèche, first aid, the provisions are incorporated, they are less rigorous and marginally reduced than what is provided under the existing Factories Act. It also makes provision for issue of Appointment letter and payment of Minimum Wages, payment of Wages, retrenchment, social security, Maternity Benefit, industrial disputes, treatment of unfair labour practices, powers of Labour Courts, obligations of Employer, compounding of offences. The Bill also permits employment of woman during night hours subject to certain conditions. The most redeeming feature is that clause 54 of the Bill gives total non-application of 14 Labour Enactments to such small factories. One needs to wait to see if the Government is able to implement the same.

Small Factories Bill IntroducedThe small and medium industrial establishments in the country find it difficult to adequately comply with the rigorous provisions of current Factories Act. On one side they are faced with labour unrest and on the other harassment at the hands of the statutory authorities. The Labour Ministry of the Central Government has prepared a draft bill viz., the Small Factories (Regulation of Employment and Conditions of Services) Bill, 2014 as a substitution for the present Factories Act & many other applicable laws. The new bill proposes to cover factory establishments with less than 40 workmen. Though by and large the provisions of the Factories Act relating to Working hours, leave, holidays, wages for Overtime work, shift working/

Expert's Corner

CHAMBER IN THE NEWS

Wednesday, November 12,2014

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Disclaimer: The views and opinions expressed in these articles are those of the authors and do not necessarily reflect the views of the Chamber.

Ready to Grant for TN Road Network'

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FLASH NEWS

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Name of the Company Classifi cationDHL Express (India) Pvt. Ltd. LogisticsGalipoglu Hidromas India Mfg. Pvt. Ltd AutomobileGBA Consulting (P) Ltd. Management

ConsultantsGood Care Enviro System Pvt. Ltd. EnvironmentHindalco Industries Ltd EngineeeringK C G College of Technology Educational InstitutionL & T Shipbuilding Ltd. LogisticsNamakkal Transport Carriers Pvt. Ltd. LogisticsOpen Source Webcare (P) Ltd TelecomPrimex Healthcare & Research Pvt Ltd Health CareRajsriya Automotive Industries P Ltd. AutomotiveSNC Associates Chartered AccountantsSr i Chandrasekharendra Saraswathi Viswa Mahavidyalaya

Educational Institution

Zeal Direct & Reinsurance Broking Services Pvt. Ltd Insurance

Tionale Impex Aapt Distribution Pvt. Ltd.

Saipem India Projects Saipem India Projects Pvt. Ltd.

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FIRE UPREPRESENTATIONS

&PRESS RELEASE

EPF Representation

The Employees Provident Fund and Miscellaneous Provisions Act (“Act”) was legislated in the year 1952. Section 6 of the Act requires both the employer and the employee to contribute a certain percentage of their Basic Wages, Dearness allowance and Retaining Allowance towards Provident Fund. Employers and employees,for more than 60 years,have been contributing on the above mentioned components of pay. In fact, even the Employee Provident Fund Organisation (“EPFO”) which administers the Provident Fund Scheme understood the provisions of the Actin a similar manner and has issued circulars stating that contribution need not be paid on allowances. However, recently the EPFO has taken a stand that contribution needs to be paid on all allowances that is paid to an employee. The argument of the EPFO has been two-fold:

1. INTERPRETATION ARGUMENT

The term “Basic Wage” has been defined under Section 2(b) of the EPF Act. Sub Section (ii) of Section 2 providesdearness allowance, house rent allowance, overtime allowance, bonus, commission and other similar allowances from the definition of “Basic Wage”. The contention of the EPFO is that allowances which are similar to Dearness, house rent, bonus or commission have alone been sought to be excluded.

A reading of the statement of object of the EPF Act, would reveal that the Parliament at the time of legislating was aware that various allowances were being paid but sought to seek contribution only for provident fund of Basic Wages and Dearness allowance. While in certain statutory enactments such as, Payment of Gratuity Act, Payment of Bonus Act etc.,the legislature has excluded allowances, the legislature hasdeemed it fit to include allowances in enactments such as Employees State Insurance Act, Factories Act etc.and has accordingly worded the definition sections. It is, therefore, apparent that the legislature was aware of the practice of paying allowances but in its wisdom kept the same outside the purview while defining basic wages under the EPF Act. The EPFO itself has issued many circulars clarifying that contribution cannot be claimed on allowances. It can,therefore,be prudently concluded that even the EPFO had understood that contribution is not required to be paid on allowances, until recently. Being so with no change in the law, one wonders the reason and basis of the EPFO to now assert that contribution needs to be paid on allowances.

Also the various exclusions mentioned in Section 2(b)(ii), namely dearness allowance, house rent allowance, overtime allowance, bonus or commission do not form part of the same kind. They do not form part of any single classification or category.There is no similarity in respect of the components listed therein. The principle of ejusdem generishas no application. Therefore,it cannot be said that the allowances which are similar to those mention in sub-clause (ii) alone are sought to be excluded.

...1

Shri Narendra Singh TomarMinister for Labour and EmploymentMinistry of Labour and EmploymentGovt. of IndiaShram Shakti BhawanRafi MargNew Delhi - 110001.

3333

Another limb to the interpretation argument of the EPFO is the observation of the Supreme Court in the case of Bridge Roof (1963 AIR 1474). In that case, the issue before the Supreme Court was whether production bonus would constitute basic wages. The Supreme Court concluded that bonus would not form part of basic wage but made the following observation: “It seems that the basis of' inclusion in s. 6 andexclusion in cl. (ii) is that whatever is payable in all concerns' and is earned by all permanent employees is included for the purpose, of contribution under s. 6, but whatever is not payable by all concerns or may not be earned by all employees of a concern is excluded for the purpose of contribution.”

The above words of Supreme Court is only anobiter and not a ratio decidendi. The word used in the commencement is “seems”. The Supreme Court has not rendered a ruling on the aspect and definitely not a finding rendered in respect of allowances. It is only a passing remark while deciding whether bonus would form part of basic wages.It is pertinent to note that while the judgment was pronounced in the year 1962, the EPFO has not demanded contribution on allowances until the recent past. In fact even after the judgement of Bridge Roof, the EPFO has issued circulars clarifying contribution is not required to be paid on allowances.

Dearness Allowance is an extension of Basic Wage. Dearness allowance seeks to set off the reduction in the value of basic wage with passage of time due to decline in value of money and inflation. Hence, it was included in Section 6 as it is an extension of basic wage. Retaining allowance is also paid during the subsistence of contract in seasonal industries and is akin to basic wage. It is only for these reasons that Dearness Allowance and Retaining allowance have been included in Section 6. Unfortunately, the same was not brought to the notice of the Supreme Court. In any event, the judgment in Bridge Roof case cannot be relied to claim contribution on allowances as it neither decides the issue nor renders a definite finding on the same.

2. SUBTERFUGE ARGUMENT

The other argument of the EPFO is that the splitting of components of pay in allowances is to avoid payment of provident fund contribution which amounts to subterfuge and hence allowances would be treated as Basic Wages. In other words, the EPFO does not recognise the splitting of wages into various components and shall treat all allowances as Basic Wage and seeks to re-write the terms of employment. The EPFO’s contention is that the EPFO would not be bound by the order of appointment which sets the terms of appointment or the settlement entered under the Industrial Disputes Act.

The Madras High Court in the case of RPFC vs Southern Alloys held that an authority under the EPF Act cannot re-write the terms of employment or claim one component of pay to be another. Similarly, there are catena of decisions holding that the terms of settlement cannot be brushed aside by an authority under the EPF Act. Therefore, if a settlement or an order of appointment stipulates what will constitute basic wage or dearness allowance, it would not be open for the authority to determine a higher amount as Basic wage or Dearness Allowance.

...2


&PRESS RELEASE

34

Under the Payment of Gratuity Act, gratuity is payable only on Basic and Dearness allowance. This has also be affirmed by the Supreme Court in the case of TI Cycles vs M.K.Gurumani.Therefore gratuity is not being paid or demanded on allowances. However if the argument of the EPFO is accepted, the authority under Gratuity could brush aside the order of appointment or settlement and treat the entire salary as basic wages. Each authority could interpret and re-write the terms of employment according to their own whims and fancies leading to a chaotic situation.

The sudden shift in the interpretation by the EPFO was reflected in its Circular dated 30.11.2012, wherein the Central Provident Fund Commissioner issued directions for recovery of contribution on allowances. However as a solace the Ministry of Labour intervened and the CPFC on 18.12.2012 sent another communication clarifying that the circular would be kept in abeyance. In March of this year (2014) it was widely reported in various news agencies that the Ministry had sent a communication to the EPFO informing that contribution is not required to be paid on allowances. It was also rumoured that the EPFO would issue a clarification in this regard. Despite the circular of CPFC dated 18.12.2012, selective provident fund commissioners are initiating enquiries under Section 7A seeking contribution on allowance. The discriminatory action without a change in the law has led to a spate of litigation pending in various High Courts and the Supreme Court.As the ceiling limit has been increased to Rs.15,000 from 1st September, 2014, it has become imperative to resolve the issue at the earliest. Failing which the litigations on the subject would explode.

It is not a case of the employers shying away from a statutorily imposed financial liability. In fact, under the ESI Act there is a requirement to pay on all components of wages and employers have been fully compliant with the provisions. However, in respect of PF for more than 50 years contribution, has not been sought or demanded on allowances and now selectively certain authorities administering the Act, from random dates require payment of contribution on allowances without any change in legal provisions. In fact, even in the demand made by selective authorities enforcing the EPF Act, there is no uniformity with regard to date.

As things stand today there is lack of clarity on the issue. The need of the hour is that the concerned Ministry clarify the legal position as to whether contribution needs to be paid on allowances and ensure uniform application of the provisions of the EPF Act across the country. Keeping in tune with the administrative change proposed by the new Government, an early resolution of the issue would put quietus to the rummage and bring clarity to the industry.

Chennai 13th November, 2014

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&PRESS RELEASE

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consisting of infrastructural interventions as well as financial intervention to boost competitiveness of the domestic capital goods industry. The scheme is likely to be implemented in five year.

Integrated Power Development Scheme

The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi, gave its approval to launch “Integrated Power Development Scheme” (IPDS) with the objectives of:

1. Strengthening of sub-transmission and distribution network in the urban areas;

2. Metering of distribution transformers /feeders / consumers in the urban areas.

3. IT enablement of distribution sector and strengthening of distribution network as per CCEA approval dated 21.06.2013 for completion of targets laid down under Restructured Accelerated Power Development and Reforms Programme (RAPDRP) for 12th and 13th Plans by carrying forward the approved outlay for RAPDRP to IPDS.

The scheme will help in reduction in AT&C losses, establishment of IT enabled energy accounting / auditing system, improvement in billed energy based on metered consumption and improvement in collection efficiency.

Relaunch of Kisan Vikas Patra (KVP)

The re-launched Kisan Vikas Patra (KVP) will be available to the investors in the denomination of Rs. 1000, 5000, 10,000 and 50,000, with no upper ceiling on investment. The certificates can be issued in single or joint names and can be transferred from one person to any other person / persons, multiple times.

Reintroduction of Kisan Vikas Patra (KVP) is a welcome step not only in the direction of providing safe and secure investment avenues to the small investors but will also help in augmenting the savings rate in the country. The scheme will also safeguard small investors from fraudulent schemes. With a maturity period of 8 years 4 months, the collections under the scheme will be available with the Govt. for a fairly

Implementa� on of New Accoun� ng Standards

In accordance with the announcement in the Budget Speech 2014-15, the Indian Accounting Standards (Ind-AS), based on the International Financial Reporting Standards (IFRS), will be notified for voluntary adoption from the financial year 2015-16 and mandatorily from financial year 2016-17. Banks, Financial Institutions and Insurance Companies may be brought under the purview of the standards at a later date. The class of companies to which these standards will apply are being finalised and would be notified alongwith the Ind-AS.

Government Announces Swachh Bharat Kosh Opera� onal Guidelines; To Come into Force with Immediate E� ect

The Government announced Swachh Bharat Kosh Operational Guidelines, 2014 which will come into force with immediate effect.

Objec� ve of Se� ng-up the Fund (Kosh):

Individuals and philanthropists have expressed interest in contributing to efforts to achieve the objective of Clean India (Swachh Bharat) by the year 2019. The Swachh Bharat Kosh has been set up to facilitate channelization of philanthropic contributions and Corporate Social Responsibility (CSR) funds towards this cause.

Enhancement of Compe� � veness in the Indian Capital Goods Sector

A scheme on” Enhancement of Competitiveness in the Indian Capital Goods Sector” has been notified on 5.11.2014.

The Scheme aims to make Indian capital goods industry globally competitive by strengthening technology development, providing common manufacturing infrastructure and extending financial assistance for technology acquisition. The Scheme envisages Government Budgetary Support of Rs. 581.22 crore and Industry contribution of Rs. 349.74 crore. The proposed Scheme has components

What’s happening? UPDATES ON ECONOMY

EconomicReview

36

EconomicReview

long period to be utilized in financing developmental plans of the Centre and State Governments and will also help in enhancing domestic household financial savings in the country.

India Signs Memorandum of Understanding (MoU) with United States of America(USA) on Se� ng-Up Infrastructure Collabora� on Pla� orm

In a follow-up of the Joint Statement of Prime Minister of India and President of United States of America in September, 2014, a Memorandum of Understanding (MoU) was signed between Department of Economic

Affairs (DEA), Ministry of Finance, Government of India and Department of Commerce, United States of America (USA) on establishing Infrastructure Collaboration Platform.

This Memorandum of Understanding (MoU) establishes a United States-India Infrastructure Collaboration Platform, under which both the Governments intend to coordinate and cooperate with the goal of facilitating U.S. industry participation in Indian infrastructure projects to improve the bilateral commercial relationship and benefit both the Participants’ economies.

India Manufacturing PMI

Manufacturing PMI in India increased to 53.30 in November of 2014 from 51.60 in October of 2014.

In India, the HSBC Manufacturing Purchasing Managers’ Index measures the performance of the manufacturing sector and is derived from a survey of 500 manufacturing companies. The Manufacturing Purchasing Managers Index is based on five individual indexes with the following weights: New Orders (30 percent), Output (25 percent), Employment (20 percent), Suppliers’ Delivery Times (15 percent) and Stock of Items Purchased (10 percent), with the Delivery Times index inverted so that it moves in a comparable direction. A reading above 50 indicates an

expansion of the manufacturing sector compared to the previous month; below 50 represents a contraction; while 50 indicates no change.

India GDP Annual Growth Rate

The Gross Domestic Product (GDP) in India expanded 5.30 percent in the third quarter of 2014 over the same quarter of the previous year.

In India, the annual growth rate in GDP at factor cost measures the change in the value of the goods and services produced in India, without counting government’s involvement. Simply, the GDP value excludes indirect taxes (VAT) paid to the government and includes the original value of products without accounting for government subsidies.

Published by The Madras Chamber of Commerce & Industry, Karumu� u Centre, I � oor, No. 634, Anna Salai, Nandanam, Chennai 600 035Tel 044-24349452 Fax 044-24349164 Email [email protected] URL www.madraschamber.in

Wish you all a Happy New Year 2015

TNVAT & CST ACT Certificate Course - Second Batch

Meeting with the Consul General of Turkey underConsultative Committee on City Chambers of Commerce

-Interactive session on “Business opportunitiesfor Indian companies in Turkey”

Mr. Chozha Naachiar Rajasekar, President, Tamil Chamber of Commerce, Dr. V.L.Dutt, Hon.Consul of Turkey, Mr. Mustafa Goktug Bayri, Commercial

Attache, Mr.S.G.Prabhakharan,Chairman, CCCCC & President, Madras Chamber of Commerce & Industry, Mr. Erdal Sabri Ergen, Consul General of

Turkey, Mumbai, Mrs. V.L. Indira Dutt, President, Andhra Chamber of Commerce, Mr. Jawahar Vadivelu, President, Southern India Chamber of Commerce

& Industry, Mr. Syed Muneer Ahmed, President, National Chamber of Commerce and Dr. N.R.Dave, President, Hindustan Chamber of Commerce.

Mr Mustafa Goktug Bayri, Commercial Attache briefing on the Business opportunities

for Indians in TurkeyMr Erdal Sabri Ergen, Consul General of Turkey addressing

Training Sessions in progress

12th November 2014

mcci intouch oct dec 2014

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