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Indirect tax newsletter
January 2018, Volume 20 Issue 02
In the issue
GST
In the issue
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
Notifications and circulars
Notifications issued by Central
Government
• The rate of tax for manufacturers
opting for composition scheme has
been reduced to 1% of the turnover
from 2% earlier. Further, the
turnover, on which the composition
amount is payable by traders, has
been amended from the entire
turnover in a State earlier to the
turnover of taxable supply of goods
now.
• Due date for filing return in Form
GSTR 3B for the month of December,
2017 has been extended to 22
January, 2018.
• The Central GST (CGST) Rules are
amended. Majority of the
amendments pertain to rules relating
to valuation, method to compute
reversal of common credits, e-way
bills, refunds etc.
• Due date for filing return in Form
GSTR 6, for input service distributor,
for the months of July, 2017 to
February, 2018 has been extended to
31 March, 2018.
• The portal “www.ewaybillgst.gov.in”
is notified as the Common Goods and
Services Tax Electronic Portal for
furnishing electronic way bill instead
of previously notified portal
“www.gst.gov.in” with effect from 16
January, 2018.
• The GST rates on various goods and
services have been amended, to give
effect to the decisions of the GST
Council.
• GST has been exempted on specific
goods and services, to give effect to
the decisions of the GST Council.
• Amendments have been made to the
list of services, where GST is payable
under reverse charge basis, to give
effect to the decisions of the GST
Council.
• GST has been partly exempted on
sale of second hand motor vehicles,
subject to fulfilment of conditions
mentioned in the notification.
GST
In the issue
GST
Central excise
Service tax
Notifications and circulars
• Integrated GST (IGST) has been exempted under the IGST
Act on the royalties and license fees included in the valuation
of imported goods, to the extent of payment of IGST, under •
section 3(7) of the Customs Tariff Act.
•
VAT/Sales tax/Entry tax
Contacts
•
Compensation cess has been exempted on sale of all old and
used motor vehicles, provided no CGST credit, CENVAT
credit, value added tax (VAT) credit or any other credit paid •
on such motor vehicles is availed.
Circulars issued by Central Government
•
Clarifications issued with respect to accommodation services, •
homestays provided through E-commerce operators, legal
services etc.
•
Catering service in mess provided by an educational institute
to its students, faculty and staff, where the institute is
•
covered under notification 12/2017-Central Tax (Rate) is
exempt from tax.
•
It is clarified that only goods classified under chapter 86,
supplied to the railways, will be subject to GST @ 5% with no •
refund of unutilised input tax credit.
Central excise
The Uttarakhand High Court disallowed utilisation of basic
excise duty credit towards payment of NCCD and Education
Cesses to motor cycle manufacturers availing area-based
exemption under Notification No. 50/2003-CE.
CENVAT credit of service tax paid on construction of
canteen, storing shed and rest shed within the factory
premises shall be available as the same were required to be
provided by the manufacturer for the welfare of employees.
CENVAT credit of service tax paid on construction of
compound wall, rest rooms and dormitory rooms for staff
shall be available to the assessee.
CENVAT credit cannot be denied merely because the name of
supplier/ manufacturer was mentioned wrongly by
registered dealer against which invoices were issued as the
assessee has received the goods and paid the duty thereon.
The assessee engaged in manufacture of aerated water, fruit
juice and fruit pulp-based drinks shall be eligible to avail
CENVAT credit on outdoor catering services availed in
assessee’s factory for providing food to employees.
No demand of interest and imposition of penalty can be
made unless there is a determination of duty under section
11A of the Central Excise Act.
Service Tax
Case laws
• The value of bought out items cannot be added to the
Case laws
assessable value of Acetylene Gas Calendar as such items are
• No service tax shall be payable on turnover charges
supplied at the site where the plant (Acetylene Plant) is
mandated by the stock exchanges when collected from clients
erected.
on actual basis and remitted to stock exchanges without any
• The Supreme Court allowed transfer of unutilised credit
deduction or retention by the appellant.
under Rule 10 of the CENVAT Credit rules upon shifting of
assessee’s factory from one site to another.
2
January 2018 - Volume 20 Issue 02
Service Tax
Case laws
In the issue
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
• The assessee engaged in the business of Electronic
Recharge Coupons (ERCs) and collection of payment of • The extended period has been rightly invoked where
the assessee did not disclose the information regarding
post paid bills for various telecommunication operators
receipt of input service prior to 01 March 2006 when
is not providing marketing services to telecom
the final product in question was exempted and availed
operators and that when the telecom operators paid
it in the return for the month when the product has
service tax on full MRP of ERCs, there is no liability of
become dutiable.
service tax on the assessee who is involved in sale of
such ERCs/ SIM Cards.
• Reduction of penalty to the extent of 25% of wrongly
utilised CENVAT Credit is not sustainable in law as the
• Consideration received under a non-compete
assessee has deliberately utilised CENVAT credit for
agreement as not liable to payment of service tax prior
payment of GTA services as service recipient inspite of
to July, 2012.
knowledge on its part that the same is not permissible
• Benefit of export where FIRC mentions receipt of
under law.
remittances in INR as settlement of cross country
VAT/ Sales Tax/ Entry Tax
payments through nostro mechanism qualifies as
receipt of consideration in convertible foreign exchange Case Laws
in terms of the foreign exchange manual of the CBI.
• VAT is not leviable on mobile phone chargers sold in
composite retail packages along with mobile phones
• CENVAT credit of service tax payable in respect of
under U.P. VAT.
coaching and training services shall be available even
where the same was rendered for contract employees of • The claim of deduction/ set off of ITC against output
the assessee.
tax liability cannot be restricted/ denied merely
• Services relating to corporate restructuring do not
qualify as an input service as the same are not
specifically covered under any of the heads of input
services as defined in rule 2(l) of the CENVAT Credit
Rules (CCR), 2004.
• Once a service is not covered due to exclusion for the
purposes of CENVAT credit, the same is not rendered
as admissible for the purpose of CENVAT credit
irrespective of the fact that the cost of services has been
taken as expenditure in the books of account.
3
• Expenses towards maintenance of building form part of
rent agreement and there is nexus between the input
service and the services exported.
because such claim is made in respect of sale invoices
not pertaining to the same tax period.
• The Supreme Court upheld the second proviso to
section 3(2) of Bihar Entry Tax Act granting set-off of
entry tax paid by the importer on goods entering the
local area against VAT payment as not being ultra vires
of the Indian Constitution.
January 2018 - Volume 20 Issue 02
GST
In the issue
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
4
•
Notifications and circulars
Notifications issued by Central Government
• The rate of tax for manufacturers opting for composition
scheme has been reduced to 1% of the turnover from 2%
•
earlier. Further, the turnover, on which the composition
amount is payable by traders, has been amended from the
entire turnover in a State earlier to the turnover of taxable
supply of goods now.
(Notification No. 1/2018-Central Tax dated 01 January,
•
2018)
• Due date for filing return in Form GSTR 3B for the month of
December, 2017 has been extended to 22 January, 2018.
(Notification No. 2/2018-Central Tax dated 20 January,
2018)
• The CGST Rules are amended. Majority of the amendments
•
pertain to rules relating to valuation, method to compute
reversal of common credits, e-way bills, refunds etc.
(Notification No. 3/2018-Central Tax dated 23 January,
2018)
• Late fees for delayed submission of Form GSTR 1 has been
reduced to INR 25 per day (INR 10 per day where there are •
no outward supplies).
(Notification No. 4/2018-Central Tax dated 23 January,
2018)
• Late fees for delayed submission of Form GSTR 5 has been •
reduced to INR 25 per day (INR 10 per day where there is nil
central tax liability).
(Notification No. 5/2018-Central Tax dated 23 January,
2018)
• Late fees for delayed submission of Form GSTR 5A has been
reduced to INR 25 per day (INR 10 per day where there is nil
integrated tax liability).
(Notification No. 6/2018-Central Tax dated 23 January,
2018)
Late fees for delayed submission of Form GSTR 6 has been
reduced to INR 25 per day.
(Notification No. 7/2018-Central Tax dated 23 January,
2018)
Due date for filing return in Form GSTR 6, for input service
distributor, for the months of July, 2017 to February, 2018
has been extended to 31 March, 2018.
(Notification No. 8/2018-Central Tax dated 23 January,
2018)
The portal “www.ewaybillgst.gov.in” is notified as the
Common Goods and Services Tax Electronic Portal for
furnishing electronic way bill instead of previously notified
portal “www.gst.gov.in” with effect from 16 January, 2018.
(Notification No. 9/2018-Central Tax dated 23 January,
2018)
The officers appointed under State GST Act, 2017 or
the Union Territory GST Act, 2017 are empowered to grant
refund of IGST paid on exports of services.
(Notification No. 10/2018-Central Tax dated 23 January,
2018)
The GST rates on various services have been amended, to
give effect to the decisions of the GST Council.
(Notification No. 1/2018-Central Tax (Rate) dated 25
January, 2018)
GST has been exempted on specific services, to give effect to
the decisions of the GST Council.
(Notification No. 2/2018-Central Tax (Rate) dated 25
January, 2018)
January 2018 - Volume 20 Issue 02
GST
In the issue
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
5
Notifications and circulars
• Amendments have been made to the list of services, where •
GST is payable under reverse charge basis, to give effect to
the decisions of the GST Council.
(Notification No. 3/2018-Central Tax (Rate) dated 25
January, 2018)
• Tax liability in case of grant of development rights in lieu of
•
construction service (wholly or partly) and construction
services provided in lieu of transfer of development rights
will be payable only at the time of transfer of possession or
right in the constructed complex, building or civil structure
to the person granting development rights by entering in a
conveyance deed or issue of allotment letter etc.
(Notification No. 4/2018-Central Tax (Rate) dated 25
January, 2018)
• The services of grant of license or lease to explore or mine
petroleum crude or natural gas or both, is exempted from tax
to the extent consideration is paid to the Central Government
in form of Central Government’s share of profit petroleum as
defined in the contract entered into by the Central
Government on this behalf.
(Notification No. 5/2018-Central Tax (Rate) dated 25
January, 2018)
• The GST rates on various goods have been amended, to give
effect to the decisions of the GST Council.
(Notification No. 6/2018-Central Tax (Rate) dated 25
January, 2018)
• The exemption from GST on various goods have been
amended, to give effect to the decisions of the GST Council.
(Notification No. 7/2018-Central Tax (Rate) dated 25
January, 2018)
• GST has been partly exempted on sale of second hand motor
vehicles, subject to fulfilment of conditions mentioned in the
notification.
(Notification No. 8/2018-Central Tax (Rate) dated 25
January, 2018)
IGST has been exempted under the IGST Act on the royalties
and license fees included in the valuation of imported goods,
to the extent of payment of IGST, under section 3(7) of the
Customs Tariff Act.
(Notification No. 6/2018-Integrated Tax (Rate) dated 25
January, 2018)
Compensation cess has been exempted on sale of all old and
used motor vehicles, provided no CGST credit, CENVAT
credit, VAT credit or any other credit paid on such motor
vehicles is availed.
(Notification No. 1/2018-Compensation Cess (Rate) dated
25 January, 2018)
January 2018 - Volume 20 Issue 02
GST
In the issue
GST
Notifications and circulars
Circulars issued by Central Government
•
Central excise
Service tax
The Government has issued clarifications with respect to
accommodation services, homestays provided through Ecommerce operators, legal services etc. Some of the
important clarifications are as under:
•
It is clarified that only goods classified under chapter 86,
supplied to the railways, will be subject to GST @ 5% with no
refund of unutilised input tax credit and other goods [falling
in any other chapter], will be subject to the general
applicable GST rates on such goods, even if supplied to the
railways.
[Circular no. 30/04/2018-GST dated 25 January, 2018]
– GST is payable on actual value charged irrespective of the
declared/ published tariff value and tariff value is relevant
only to determine the rate of tax.
VAT/Sales tax/Entry tax
Contacts
– GST will be payable @ 28% on the entry to casinos as well
as on the total bet value in the casino.
– The price/ declared tariff for determination of tax rate for
admission to cinema and accommodation in hotels etc.
will not include taxes.
– GST will be payable under reverse charge by the recipient
in case of legal services, including representational
services provided by an advocate, including a senior
advocate, to a business entity.
[Circular no. 27/01/2018-GST dated 04 January, 2018]
6
•
Catering service in a mess provided by an educational
institute to its students, faculty and staff, where the institute
is covered under notification 12/2017-Central Tax (Rate) is
exempt from tax. Such services are provided by anyone other
than the educational institute will be subject to GST at 5%
without input tax credit, effective from 15 November 2017.
[Circular no. 28/02/2018-GST dated 08 January, 2018]
•
GST on LPG and Polybutylene feedstock supplied by the
refineries for manufacture of Propylene or Di-butyl para
Cresol and Poly Iso Butylene would be levied only on the net
quantity retained by the manufacturers of such goods and
not on the entire quantity delivered through the pipeline.
[Circular no. 29/03/2018-GST dated 25 January, 2018]
January 2018 - Volume 20 Issue 02
Central excise
Service tax
Case laws
• In Sanghi Organisation v. CCE (2018-TIOL-197-CESTAT•
MUM), the Mumbai Tribunal held that value of bought out
items could not be added to the assessable value of Acetylene
Gas Calendar as such items are supplied at the site where the
plant (Acetylene Plant) is erected following the decision of
the Tribunal in the assessee’s own case.
VAT/Sales tax/Entry tax
•
In the issue
GST
Central excise
In Bannari Amman Sugars Limited v. CCE (2018-TIOL-157CESTAT-MAD) , the Chennai Tribunal held that CENVAT
credit of service tax paid on construction of canteen, storing
shed and rest shed within the factory premises shall be
available as the same were required to be provided by the
manufacturer for the welfare of employees.
In CCE v. Featherlite Products Private Limited (TS-5-SC•
2018-SC), the Supreme Court dismissed the SLP of the
revenue and refused to interfere with the Madras High Court
order allowing transfer of unutilised credit under Rule 10 of
the CENVAT Credit rules upon shifting of assessee’s factory
from one site to another.
•
In Hero Motorcorp Limited v. CCE (TS-11-HC-2018 (UTTEXC), the Uttarakhand High Court had disallowed utilisation
of basic excise duty credit towards payment of NCCD and
Education Cesses to motor cycle manufacturers availing areabased exemption under Notification No. 50/2003-CE.
In Bajaj Hindusthan Limited v. CCE (2018-TIOL-265CESTAT-ALL), the Allahabad Tribunal held that CENVAT
credit of service tax paid on construction of compound wall,
rest rooms and dormitory rooms for staff shall be available to
the assessee.
•
In Rathi Dye Chem Private Limited v. CCE (2018-TIOL•
237-CESTAT-MUM), the Mumbai Tribunal held that
CENVAT credit shall be admissible in respect of group
insurance services, courier services and air travel services as
the same are necessary for the assessee to conduct its
manufacturing and business activity.
In Hindustan Coca-Cola Beverages Limited v. CCE (2018TIOL-195-CESTAT-DEL), the Delhi Tribunal held that
assessee engaged in manufacture of aerated water, fruit juice
and fruit pulp-based drinks shall be eligible to avail CENVAT
credit on outdoor catering services availed in assessee’s
factory for providing food to employees.
•
In JSW Steel Coated Products’ Limited v. CCE (2018-TIOL- •
300-CESTAT-MUM), the Mumbai Tribunal held that the
credit has been rightly denied by lower authorities to the
assessee who has admittedly availed consulting engineering
services for construction purposes and not renovation/
repair purposes as the expression “insofar as they are used
for” in rule 2(l) of the CCR, 2004 read section 66E of the FA,
1994 makes it clear that the exclusion under the said rule is
not restricted only to works contract service or construction
In SGS India Private Limited v. Union of India & Ors. (W.P
(C) 634/2018), the Delhi High Court, in an interim order,
suspended the demand notice issued by DGFT officers
seeking recovery of sanctioned SFIS benefits under relevant
FTP during the period between 2003 to 2014. The matter is
listed for further hearing on 09 April, 2018.
Contacts
•
7
service but relates to services which are used for execution
for civil construction.
In Rathi Steel and Power Limited v. CCE & ST (2018-TIOL155-CESTAT-ALL), the Allahabad Tribunal held that
CENVAT credit could not be denied merely because the name
of supplier/ manufacturer was mentioned wrongly by
registered dealer against which invoices were issued as the
assessee had received the goods and paid the duty thereon.
January 2018 - Volume 20 Issue 02
Central excise
VAT/Sales tax/Entry tax
Case laws
• In Ciron Drugs and Pharmaceuticals Private Limited v. CCE
(2018-TIOL-281-CESTAT-MUM), the Mumbai Tribunal held
that no demand of interest and imposition of penalty could
be made unless there was a determination of duty under
section 11A of the Central Excise Act and since there was no
demand of duty and determination under section 11A in the
instant case, the demand of interest and penalty could not be
sustained.
Contacts
•
In Nocil Limited v. CCE (2018-TIOL-196-CESTAT-MUM),
the Mumbai Tribunal set aside the imposition of penalty
where penalty was imposed on the assessee in respect of
wrongful credit availed by it as the same was voluntarily
reversed by the assessee on being pointed out by the CERA.
•
In Godrej and Boyce Mfg Co. Limited v. CCE (2018-TIOL288-CESTAT-MUM), the Mumbai Tribunal upheld the levy
of penalty on the assessee who knowingly claimed the wrong
exemption and was very much aware about the legality of the
issue.
In the issue
GST
Central excise
Service tax
8
January 2018 - Volume 20 Issue 02
Service Tax
In the issue
GST
Case laws
•
Central excise
Service tax
VAT/Sales tax/Entry tax
•
Contacts
•
•
9
•
In Anant Commodities v. CCE (2018-TIOL-154-CESTATDEL), the Mumbai Tribunal held that no service tax shall be
payable on turnover charges mandated by the stock
exchanges when collected from clients on actual basis and
•
remitted to stock exchanges without any deduction or
retention by the appellant.
In CCT v. Oxigen Services India Private Limited (2018-TIOL185-CESTAT-DEL), the Delhi Tribunal held that assessee
engaged in the business of Electronic Recharge Coupons
•
(ERCs) and collection of payment of post paid bills for
various telecommunication operators is not providing
marketing services to telecom operators and that when the
telecom operators paid service tax on full MRP of ERCs,
there is no liability of service tax on the assessee who is
involved in sale of such ERCs/ SIM Cards.
In Ashwini Kumar Bajaj and Others (TS-16-CESTAT-2018ST), the Chandigarh Tribunal held that consideration
•
received under a non-compete agreement as not liable to
payment of service tax prior to July, 2012 by observing, inter
alia, that it was only w.e.f. 01 July, 2012 that section 66(e)
was inserted.
In BBC World Services India Private v. CCE & ST, Delhi (TS415-CESTAT-2017-ST), the Delhi Tribunal held that benefit
of export where FIRC mentions receipt of remittances in INR
•
as settlement of cross country payments through nostro
mechanism qualifies as receipt of consideration in
convertible foreign exchange in terms of the foreign exchange
manual of the CBI.
In Beekay Engineering Corporation v. CCE (2018-TIOL-292CESTAT-DEL), the Delhi Tribunal held the assessee shall be
eligible for abatement under Notification No.01/2006-ST
although it initially availed CENVAT credit as it subsequently
reversed the credit it availed and the same would be
tantamount to non-availment of credit.
In EI Dupont India v. CCE & ST (2018-TIOL-226-CESTATAHM), the Ahmedabad Tribunal held that CENVAT credit of
service tax payable in respect of coaching and training
services shall be available to the assessee even where the
same was rendered for contract employees of the assessee.
In SH Kelkar and Company Limited v. CCE (2018-TIOL-219CESTAT-MUM), the Mumbai Tribunal held that services
relating to corporate restructuring do not qualify as an input
service as the same are not specifically covered under any of
the heads of input services as defined in rule 2(l) of the CCR,
2004 and the assertion of the assessee that the services
would be covered under legal, accounting and financing
services has no merit.
In Empire Industries Limited v. CCE (2018-TIOL-228CESTAT-MUM), the Mumbai Tribunal held that once a
service is not covered due to exclusion for the purposes of
CENVAT credit, the same is not rendered as admissible for
the purpose of CENVAT credit irrespective of the fact that
the cost of services has been taken as expenditure in the
books of account.
In Global E-Business Operations Private Limited v. CCE, C &
ST (2018-TIOL-152-CESTAT-BANG), the Bangalore Tribunal
held that expenses towards maintenance of building form
part of rent agreement and that there is nexus between the
input service and the services exported and allowed refund
claims of unutilised credit filed by assessee.
January 2018 - Volume 20 Issue 02
Case laws
In the issue
•
In U.P Asbestos Limited v. CCE (2018-TIOL-210-CESTATMUM), the Mumbai Tribunal held that the extended period
has been rightly invoked where the assessee did not disclose
the information regarding receipt of input service prior to 01
March 2006 when the final product in the question was
exempted and availed it in the return for the month when the
product has become dutiable.
•
In Indian Chemicals and Minerals v. CCE, (2018-TIOL-143CESTAT-Mad), the Madras Tribunal had waived penalties
levied under sections 76 and 78 of the Finance Act, 1994 as
there was much doubt regarding the definition of GTA during
the relevant period and the assessee had put forward
reasonable cause for non-payment of service tax.
•
In CCE, C & ST v. Gujarat Nre Coke Limited (2018-TIOL-161CESTAT-BANG), the Bangalore Tribunal held that reduction
of penalty to the extent of 25% of wrongly utilised CENVAT
Credit is not sustainable in law as the assessee had
deliberately utilised CENVAT credit for payment of GTA
services as service recipient inspite of knowledge on its part
that the same is not permissible under law.
•
In Sheladia Associates Limited v. CCE (2018-TIOL-184CESTAT-MAD), the Chennai Tribunal waived imposition of
penalties under sections 76 and 78 where the assessee paid
the duty demanded with interest and contested the
imposition of penalty on the ground that it entertained a
bona fide belief that service tax was only payable on the net
amount received and not the entire amount including the
withholding tax amount.
•
In Prathamesh Developers Promoters & Builders v. CST
(2018-TIOL-236-CESTAT-MUM), the Mumbai Tribunal held
that the amount paid under the VCES scheme declared by the
Finance Act, 2013 is not refundable in view of provisions of
section 109 of the Finance Act, 2013 and that appeals against
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
10
such dispute are maintainable before a Tribunal.
January 2018 - Volume 20 Issue 02
VAT/Sales Tax/Entry Tax
In the issue
Case Laws
•
In Samsung (India) Electronics Private Limited v. CCT (TS12-HC-2018 (All)-VAT), the Allahabad High Court held that
VAT is not leviable on mobile phone chargers sold in
composite retail packages along with mobile phones under
U.P. VAT and distinguished the Supreme Court’s decision in
the case of Nokia India.
•
In CCT v. Arise India Limited (TS-2-SC-2018-VAT), the
Supreme Court refused to interfere with the order of the
Delhi High Court which held that section 9(2)(g) of the Delhi
VAT Act to the extent it disallows ITC due to default of selling
dealer in depositing tax as violative of Articles 14 and 19(1)(g)
of the Constitution of India.
•
In Kirloskar Electric Co. Limited v. the State of Karnataka
(TS-9-HC-2018 (KAR)-VAT, the Karnataka High Court held
that the claim of deduction/ set off of ITC against output tax
liability could not be restricted/ denied merely because such
claim is made in respect of sale invoices not pertaining to the
same tax period.
•
In Indian Oil Corporation Limited v. State of Bihar and Anr.
(TS-347-SC-2017-VAT), the Supreme Court upheld the
second proviso to section 3(2) of Bihar Entry Tax Act
granting set-off of entry tax paid by the importer on goods
entering the local area against VAT payment as not being
ultra vires of the Indian Constitution.
•
In Vijay Shankar Prasad v. the State of Bihar (TS-417-HC2017 (PAT)-VAT, the Patna High Court upheld criminal
prosecution launched under various sections of Indian Penal
Code for commission of forgery and cheating by furnishing
invalid and false TIN number of the purchaser despite
pendency of proceedings under Bihar VAT Act, 2005 by
dismissing the plea of double jeopardy taken by the assessee.
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
11
January 2018 - Volume 20 Issue 02
Contacts
In the issue
GST
Central excise
Service tax
VAT/Sales tax/Entry tax
Contacts
Delhi
Pratik Jain/ Gautam Khattar/ Rahul Shukla
Ph: +91 (124) 3306000
Hyderabad
Ananthanarayanan S
Ph: +91 (40) 4424 6363
Mumbai
Dharmesh Panchal
Ph: +91 (22) 6689 1000
Chennai
N Madhan
Ph: +91 (44) 4228 5000
Kolkata
Pratik Jain/ Gopal Agarwal
Ph: +91 (33) 4404 3098/4404 6000
Pune
Nitin Vijaivergia
Ph: +91 (20) 4100 4444
Bangalore
Pramod Banthia/ Kunal Wadhwa
Ph: +91 (80) 4079 6000
Ahmedabad
Jatin Arora
Ph: +91 (22) 6689 1000
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