7Seas Connect is glad to announce the release of its enhanced callback service iCallMe. The new enhanced Callback service offers a new set of features including Speed dialing, balance and minutes announcements and tag on call.

7seas Callback service is a great way to save on international calls for customers traveling overseas or customers living outside of the United States and wish to make international calls for much less.

Why use our Callback service?

  • Accessible from any phone: No need to switch or contact your phone service provider. You have the freedom to use our service from any phone you desire at anytime.
  • Minimize your international calling cost: With our low rates and premium quality, you will be paying less for all your international calls, yet enjoying our premium voice quality.
  • Available from anywhere in the world: Whether you are traveling overseas or living outside of the United States, you now have the freedom to call from anywhere to anywhere in the world even if your phone carrier does not allow international calls.
  • Easy and convenient: With our callback service, it takes seconds to make your low cost international call, and you can use it at anytime and anywhere 24/7.
  • Low Cost Rate Plans: No matter which rate plan you choose, you will enjoy our low cost rates and highest levels of quality, reliability and stability.
  • No hidden fees. No connection fees. No monthly fees. No taxes. What you see is what you pay.
  • Control spending: With our callback Service, you are now in charge of your spending. Your spending is controlled by the amount in your account.
  • Online Account Management: You’ll enjoy access to view or modify you account settings, including contact information, billing information, login credentials, Caller ID, e-mail notifications, calls & payment history and more.
  • Account Sharing: With our service, you can share your account with friends and family.
  • PIN-less Dialing: Enjoy making your international calls without having to dial a PIN. Just register your phone number on your 7Seas account, and you are good to go.
  • Multi Prompt Language: With our callback service, you will be able to hear our prompt in any of the many languages we offer.
  • Speed Dialing: You no longer need to remember or dial phone numbers, your speed dial number is all you need.
  • Tag on Call: Make more calls without redialing the callback number by simply pressing the * key on your phone keypad.
  • Auto Recharge: Never run out of credit again. Have your account automatically recharged whenever your balance reaches a minimum amount at no extra cost.
  • Online Support Center: Our support representatives are prepared to provide you with answers to your questions and/or comments. Simply submit your inquiry/comment and you’ll be assigned an Incident ID for tracking purposes.

For more information please refer to www.7seasconnect.com/callback

ShoreTel has a family of new media gateways. The more interesting switches are referred to as SGV switches. There is an SG50V and an SG90V that differ only in the number of FXO and FXS ports that they support. What makes these switches (i.e. media gateways) so interesting is that they have a LINUX kernel built in to support a Compact Flash Card which enables localized Automated Attendant and Voice Mail. In the world of ShoreTel’s “single image solution” we have the concept of a DVM (e.g. Distributed Voice Mail sever. The DVM are typically deployed at remote sites and, as explained in previous blog, provide for a level of resiliency (not redundancy) in your multi-site solution. More importantly, as the DVM enables Voice Mail and Automated Attendant to be localized at a remote site, it keeps these bandwidth intensive functions off your very expensive WAN.

For example, if I have a New York HQ site with users, media gateways and workgroup services; I might have a North Carolina remote site with a DVM, media gateways and users.Workgroups are currently NOT a distributed service, so any workgroup functions will require the HQ server. However, in North Carolina I can assign the users at that site to Voice Mail boxes on the DVM at that site. Callers to telephone lines that terminate on media gateways at that remote site will be answered with an Automated Attendant that lives on that remote DVM, eliminating the need to stream that media across the very expensive WAN. (Note: historically the media stream was G711 as it originated from the server regardless of the Inter-site codec.Recent release of ShoreTel enable a HQ media gateway to proxy the media stream enabling the use of the lower bandwidth Inter-site code). Should the DVM at the remote site fail, the HQ server would take over for the remote site. In this way VM and AA are still provide to the remote users.

The new SG50V and SG90V are typically used as replacements for or instead of a DVM at a remote site. The question arises as to what would happen if you added an SG50V or SG90V to a remote site under the control of a DVM? One would argue that it would make no sense to install these media gateway in that scenario. In the ShoreTel architecture it is important to note that DVM’s fail upward. For this reason we might install the SGV media gateway as a new site under the remote site. So in this example we might install a new site under North Carolina and put the SGV media gateway in that new site. Then we might move all the users at the North Carolina site to the new SGV media gateway for voice mail and automated attendant. In this way, the SVG should it fail, would have its services picked up by the North Carolina DVM; which in turn should it fail, would have all services picked up by the HQ server.

The new SGV switches are very interesting building blocks for the ShoreTel architecture and should be studied in some detail. They also might indicate a move by ShoreTel away from both Microsoft and VxWorks. This is only conjecture on my part and not based on any fact other than that we which can all observe. ShoreTel has dropped the Microsoft Access Database in favor of the MySQL database engine. Clearly this could be just a cost cutting move. However, the SGV switches, do not have VxWorks, they have a Linux kernel. Taken together these may in fact be an indication of a product road map that is moving steadily toward a total Linux based solution.

Business in Russia 2011

Highly skilled foreigners will receive a work permit in Russia outside the quotas

Highly skilled foreigners will receive a work permit in Russia outside kvotPrinyat on Friday in the second reading of amendments to the Law on Legal Status of Foreign Citizens “suggested the State Duma Committee on Constitutional Law. The document submitted by the Government and passed on first reading in February 2009 the second reading, he seriously adjusted, said committee chairman Vladimir Pligin: changes relate to the order of highly skilled professionals, it is done on behalf of President Dmitry Medvedev for the development of innovative projects. 

Highly skilled foreigners will receive a work permit in Russia outside the quota of the Federal Migration Service (FMS), it will be enough written request referred to in the draft. Application form approved by the Government, it must be considered within 14 days. Now the paperwork for foreigners goes from 12 to 23 months, said a spokesman for Economic Development. 

The level of specialist qualification will be determined by the salary: it should not exceed 2 mln. per year. Government may reduce this amount, the document says. Minister of Economic Nabiullina reported that the amount may be reduced for those who will work in innograda Skolkovo reminds Pligin. 

Permission to highly qualified specialists will be issued for the entire duration of the employment contract, but no more than 3 years (now – 1 year) with unlimited number of renewals. Simultaneously with the resolution of a foreign specialist and his family and get a residence permit in Russia. The changes will affect and taxes: for highly skilled non-resident personal income tax rate will be the same as for the Russians – 13% (now – 30%). 

The amendments will enter into force on January 1, 2011 

Radical simplification of the immigration laws for foreign experts to the proposals contained in the Ministry of Economic Development of Russian Federation to improve the investment climate. This was a key requirement, explained ministry official: upgrading without a clever frame is impossible. 

Corrections preparing FMS knows the State Duma deputy. According to a representative of FMS Konstantin Poltoranin, taken as a basis the experience of Germany, where highly skilled migrants are separated from the other largest revenue. Highly skilled experts – only 2-3% of all foreigners who receive permission to work in Russia, with innograda Skolkovo law is not related, says Poltoranin. 

Companies in Russia with one voice welcome the change. Now the employer is obliged to annually submit to the FMS list of future foreign employees complained spokesman Vimpelcom Anna Aybasheva: companies already by May 1, had to send to the FMS list of employees, which she would like to see in themselves in 2011 in VimpelCom, According Aybashevoy, 13 foreign executives. The representative of TNK-BP said that the changes are unlikely to significantly affect the company’s activities: TNK-BP has a program of development of competencies and replacement of senior staff members are planned for a long time. In 2008, during a dispute between shareholders of TNK-BP (BP and Alfa-Group », Access Industries and Renova), problems with foreign staff began precisely with the immigration authorities. 

According to the president of Euroset Alexander Malis, excessively high levels of 2 million rubles. – Abroad, you can find good people, and for 1.5 million rubles. per year. 

An amount of 2 million rubles. optimal, objected Partner Baker & McKenzie Eugene Reisman, amendments in the best way affect the ability of foreigners to work in Russia, their number could grow by hundreds of people. But the level culture and characteristics of business development in Russia still differ significantly from those to which foreigners are accustomed to.

Introducing Harman Kardon Soundsticks III, the next generation of HK II that features an awesome sound entertainment. Harman Kardon has been the name for sound technology and cutting edge design for more than 50 years. Now, it comes back with the latest 2.1-channel PC speaker set called Harman Kardon Soundsticks III. This version works better than the previous one. Plug the 3.5mm stereo audio connection, it is compatible with other audio gadgets. You can have music experience through MP3 players, portable CD players, laptop, and others as long as they have line-level outputs.

The Design

Permanently collected by New York City’s Museum of Modern Art (MoMA), Harman Kardon SoundSticks III is celebrated to have an excelent design. Harman Kardon SoundSticks III appears in modern and futuristic design. Elegant black accents and a luminescent white LED glow are sophisticated enough to stand together with your latest gadget. The transparent speaker covers give a clear view inside the sound systems. The design is really universal. Men and women would love it.

The Sound

Unlike the other names that beautiful outside but nothing inside, Harman Kardon Soundsticks III is great to see and hear. You will listen a deep and an accurate bass due to its strong 20 watt subwoofer. Whether you hear pop or metal, all sounds good. Thank to the flexibility of the satellites, you can have most angles and directions that allow you to get the great sound all around the rooms.

Energy Efficient Equipment

Meet the ‘Green’ Harman Kardon Soundsticks III. The speaker system in Harman Kardon Soundsticks III is engineered to meet the energy efficiency demands. It employs incorporated on and off switch tool on the subwoofer volume control. As a result, you enjoy an awesome sound entertainment and glad to receive low power bill at the end of the month.

Harman Kardon Soundsticks III features:

1. Four, 1″ full-range transducers per channel powered by a 10-watt

amplifier for room-filling sound

2. One, 6″ low-frequency transducer powered by a 20-watt amplifier

for outstanding bass performance

3. Device compatibility using a stereo mini-jack output

4. Touch volume and mute controls

5. Subwoofer volume control

6. Angle-adjustable satellites

7. Stylish design


1. Great audio quality. Rich and realistic sound. Love it!

2. Super subwoofer with volume control.

3. Fashionable design. Stylish and unique.

4. Better cable quality.

5. Easy to use.

6. Energy efficient.


1. No remote control.

Inside the Box:

1. A pair of Soundsticks III satellites.

2. One powered subwoofer module.

3. A set of audio cables.

4. One single power cord.

Job work is a wide phenomenon in production of goods and services. It is encouraged as it helps in cost control, specialization and extension of industrialization.

A job worker is engaged in processing material, supplied by principal manufacturers on job work basis. Such job work is covered under Business auxiliary service attracting service tax, when the process does not amount to manufacture. However, Notification 8/2005-S.T. dated 01.03.2005 exempt such job work on the condition that the processed material is returned to the principal manufacturer for further manufacture, on which finally duty is payable.

Sometimes job work may amount to manufacture. In such situation, Central Excise duty is payable. However, such payment of duty is exempted under Notification 214/86 or under Cenvat Credit Rules, if the processed material is returned to the principal manufacture, on which finally duty will be paid by the principal manufacturer.

While doing the job work, a job worker uses some of his inputs/input services. The purpose of this paper to examine as to whether the job worker is eligible for cenvat credit on inputs and input services used in providing such exempted job work. The other question arises as to how he can utilize this credit or how can he pass on credit to the principal manufacturer.

Job work is a widely followed practice. In this practice a principal manufacturer sends raw materials to job worker for various processing. In this processing, the job worker uses some consumables, minor materials, capital goods and input services.

This process involved in job work may amounts to manufacture, in which case Central Excise duty is payable, or may not amount to manufacture, in which case service tax is payable under the head business auxiliary service.

When processed goods after job work is returned to the principal manufacturer, which is further used by the principal manufacturer in further production on which ultimately Central Excise duty is paid; such job work is exempted from payment of Central Excise duty vide Notification 214/86 or under Cenvat Credit Rules & Service Tax is exempted under Notification 8/2005.

The first issue which is to be decided as to whether the person providing this exempted job work can Cenvat Credit or Not?

The job-worker is carrying job-work in terms of Central Excise & Service Tax law and procedures. Central Excise or service tax law and procedure does not prohibit a job worker from utilizing other inputs or input services in addition to raw material received by him from the principal manufacturer. There is no bar under in Central Excise from using own material in addition to material supplied by the principle manufacturer as this view is also held in Shakti Insulated Wires Ltd  Vs. CCE [1999 (114) ELT 424] further, it is submitted that a jobworker, after using his own inputs used in the job-work of the goods/raw materials can clear the said goods/raw materials to the principle manufacturer without payment of duty after availing the Cenvat credit on the inputs used by him, provided, the duty ultimately gets paid by the principle manufacturer.

In other words, a job-worker can avail Cenvat credit on the inputs/input services used by him in undertaking job-work and after availing Cenvat credit on such inputs/input services can clear the goods to the principle manufacturer without payment of duty only when, the duty is finally paid by the principle manufacturer. In this case, the duty does not get paid at the job-worker’s end at the time of clearence of the goods, but ultimately gets paid at the manufacturer’s end.

In the instant case the final product after the job-work is liable to excise duty and not exempted from duty.

Similar issue arose before Tribunal in case of Jindal Polymers Vs. CCE, Meerut-III [2001 (135) ELT 657] where it was held that the job-worker is entitled to cenvat credit on inputs used in the manufacture or processing of polymer/polyester chips on job-work, cleared without payment of duty to the parent manufacturer for manufacture of polyester/polymer filament yarn under notification no. 214/86 as polyester/polymer filament yarn being chargeable to excise duty.

The issue was examined by the Larger Bench of the Tribunal in Sterlite Industries (I) Ltd. Vs. CCE, Pune [2005 (183) ELT 353] the larger bench of the Hon’ble Tribunal held that,

“In only case of Escorts Ltd. v. CC Ex, Delhi [2003 (160) E.L.T. 623 (Tri-Del.)] while interpreting Rule 57C of the Central Excise Rules, the Tribunal rejected the appellants claim of Modvat credit of duty paid on the inputs used in the manufacture of the parts, which were cleared without payment of duty to, appellant’s other unit under Chapter X procedure and utilised in the manufacture of tractor which were cleared on payment of duty by observing that since no duty was paid on the part at the time of clearance, Rule 57C will apply and no Modvat credit would be admissible. However, the said decision was subsequently reversed by the Supreme Court as reported in Escort v. C.C.Ex. [2004 (171) E.L.T. 145 (S.C.)]. For appreciation, we reproduce paragraphs 8 & 9 of the said decision.

  1. It is to be seen that the whole purpose of the Notification and the Rules is to streamlines the process of payment of duty and to prevent the cascading effect if duty is levied both on the inputs and the finished goods. Rule 57D(2), which has been extracted hereinabove, shows that in the manufacture of a final product an intermediate product may also come into existence. Thus in cases where intermediate product may also come into existence. Thus in cases where intermediate product comes into existence, even though no duty has been chargeable to Nil rate of duty, credit would still be allowed so long as duty is paid on the final product.
  2. In cases of manufacturers like the Appellants the final product is the tractor. The intermediate product would be parts which are manufactured for being used in the tractor. In such a case the parts would not be the final product. Thus Rule 57C would have no application. The mere fact that the parts are cleared from one factory of the Appellants to another factory of the Appellants would not disentitle the Appellant from claiming benefit of Notification No. 217/86-C.E., dated 2nd April, 1986. As stated above, the Notification itself clarifies that the inputs can be used within the factory of production or in any other factory of the same manufacturer.”

By applying the ratio of the above decision, it becomes clear that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C. Inasmuch as, the matter stands decided by the Honourable Supreme Court.

Similar view has also been taken in Bajaj Tempo Ltd. Vs. CCE, Pune [1994 (69) ELT 122], J.K. Synthetics Ltd. Vs. CCE, Jaipur, [1996 (87) ELT 389.

In Shkti Insulated wires Ltd. Vs. Commissioner of Central Excise & Custom Mumbai-V [2002 (149) ELT 668] the Hon’ble tribunal held that,

2.The appellant? is engaged in the manufacture of paper covered copper strips falling under chapter sub-heading 8544 of the Central Excise Tariff Act. They manufactured the said products on a job work basis and also on their own account. The appellant sometimes received the inputs i.e. copper wires and/or rods from their principal manufacturer which, after processing by the appellant, are returned to their principal manufacturer under the provisions of Rule 57F(3) of the Central Excise Rules. When they clear such types of materials after processing, they do not pay duty as the duty on the final products are paid by the principal manufacturer. As far as the goods i.e. paper covered copper strips manufactured and finally cleared by the appellant on their own account, they pay duty on clearance. Show cause notice was issued charging the appellant that Modvat credit obtained by the appellant was inadmissible on the ground that they have availed inadmissible Modvat credit on insulated craft paper used in the processing of copper wire/rods received under the provisions of Rule 57F(3) which were further processed and cleared as paper covered copper strips without payment of duty under the provisions of Rule 57F(3) as it comes under the provisions of Rule 57C of the Rules. The Assistant Commissioner confirmed the demand. On appeal, the appellate authority confirmed the order-in-original. Hence the present appeals.

3.The learned? advocate for the appellant invited my attention to the judgment of the Tribunal in the case of Jindal Polymers v. CCE – 2001 (135) E.L.T. 657 (T) = 2001 (43) RLT 680 where under similar circumstances the two member bench, after referring to the earlier judgment of the Tribunal, has upheld the claim of the job worker. Learned DR reiterates the impugned orders. I have considered the rival submissions and I am of the view that the said judgment is squarely applicable to the present case. I therefore allow the Appeal E/3264/2000, setting aside the impugned order with consequential relief.

4.As far as the? other Appeal E/3265/2000 is concerned, the inputs which the appellant manufactured have been captively consumed for the manufacture of final products which have been cleared by the appellant themselves and the said final product has also been cleared on job work basis. The circumstances, in my view, is also covered by the judgment of the Tribunal in Jindal Polymers case (supra). Hence this appeal also stands allowed, ordering consequential relief, after setting aside the impugned order.

It is to be noted that the case has been affirmed by the Supreme Court as reported in [2003 (151) ELT A89]. The case has also been affirmed by larger bench of the Tribunal Judgment in case of Sretlite Ltd quoted supra.

In Bharat Friz Werner Ltd v. CCE [2005 (191) ELT 1009], Hon’ble Tribunal held that,

“We have gone through the records of the case carefully. The appellants received certain dutiable inputs and manufactured machines. They utilised these machines for job work. After job work, the goods were sent under 57F(4) Challan to the principal manufacturers. The department is of the view that the machines manufactured by the appellant are exclusively used in the manufacture of the exempted goods. Therefore, the inputs are not entitled for Cenvat credit. In other words, the department is equating goods sent under 57F(4) challan with exempted goods. This is not correct. The goods, which are sent to principal manufacturer, are not exempted goods. Ultimately, they would be cleared on payment of duty. Hence, the reasoning adopted by the department is not correct. Moreover, all the case laws cited by the appellant are very relevant in deciding this issue. In the case of KSH International, the Tribunal rejected the Revenue appeal and held that clearance of goods on job work does not amount to clearance under full exemption or at Nil rate of duty. The ratio of this decision is squarely applicable to the present case. Under these circumstances, we allow the appeal and set aside the impugned order.”    

Recently the proposition has been followed in following case:

  1. CCE Banglore v. South India Wire Products [2008 (228) ELT 290]
  2. R M Polypack v. CCE, Allahabad [2008 (226) ELT 591]
  3. CCE Mumbai v. National Standard [2008 (226) ELT 431]
  4. Shri Uma Foundaries v. CCE Kolkata [2008 (222) ELT 317]

In view of these binding judgment and settled position of law, following legal principles emerges:

  1. Goods cleared under job work exemption are not exempted goods, as ultimately duty is paid by the principal manufacturer.
  2. The job worker is permitted to use his own capital goods/inputs/input services in the job work.
  3. When the job worker uses his own capital goods/inputs/input services in job work, he is entitled to take credit of duty on those capital goods/inputs/input services.

In view of this I am of the opinion that the a job worker, in abovesaid cisrcumstances is eligible to take Cenvat Credit on inputs and input services used in doing job work, on which ultimately duty burden will be discharged by the principal manufacturer.

As it is obvious that a job worker can take credit, the next question arises as to how the credit is to be utilized. In one situation the job worker may also be manufacturing on his own behalf, and he can utilize the credit for payment of duty on his own manufactured goods. If this is not possible, he may not avail the Service Tax exemption notification, and may opt to pay service tax on job charges, thereby passing on Cenvat Credit.


It is a settled principle that an conditional exemption notification cannot be imposed on an assessee. The view has been upheld by Tribunal in case of Remedies Pharma v. CCE [1998 (101) ELT 344], CCE v. VIP Industry [1998 (103) ELT 95], Steelco Gujrat v. CCE [2000 (122) ELT 381] and numerous other cases.

The Notification 8/2005 is a conditional notification, conditions being,

“Provided that the said exemption shall apply only in cases where such goods are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable.”

As the exemption is conditional, it is the option of the assessee either to avail the exemption or not. In view of this, I am of the opinion that an assessee may refuse to avail the benefit of this notification and opt to pay service tax on output service of job work.

In view of these, the job worker is entitled to take cenvat credit on inputs, capital goods and input services while providing job work. Such credit is available, irrespective of the fact that whether he avails the benefit of exemption notification 8/2005-ST dated 01.03.2005 or not.

The other option available to the assessee is not to avail service tax exemption 8/2005-ST dated 01.03.2005 and avail cenvat credit in inputs, capital goods and input services. In this case the job worker shall be paying service tax on job work done.

 Rajesh Kumar, Advocate

High blood pressure especially during the period of pregnancy is not good. Try to take actions to lessen this if you want to deliver a healthy baby. Hypertension or high blood pressure is most common to pregnant women since the veins and strength of a woman is weakened once she carries a heavy baby in her womb.

This can be considered a passing health issue if the pregnant woman experiences this for the first time.  Otherwise, the pregnant woman must get a regular check up with the doctor so as to not to affect the child during delivery as well as not to damage the vital organs of the body.

In this state of pregnancy, women must be well informed of her health conditions because it can determine the delivery method later on.  In most cases, once the condition becomes severe, a caesarian operation is mostly preferred.

These are the proper ways to prevent high blood pressure and maintain healthy blood pressure during pregnancy. The following tips can be of great help to maintain healthy blood pressure.

1.    Give solutions to stress, anxiety and pressure by leaving more tedious tasks. If doing household chores, do only the light ones. Keep more time to relax your mind. Do some exercises but not to the extent of doing gym activities. Walking is a perfect exercise for a pregnant woman. You can do this either by walking around the garden or inside your house or you can have a mall tour as the case may be. Or, you can listen to your favorite music while having your relaxing moments in your garden or in the patio.

2.    Take protein rich foods for your meal. For breakfast, be sure you have eggs in the table because these are rich in protein and can repair any damaged tissue in the body. For lunch and dinner, always have vegetables and fish because these are rich in food nutrients needed by the body. Always have fresh fruits in your meals too. Avoid eating fatty, salty and sugary foods as well as sodium rich foods.  These can increase your cholesterol level and increase blood pressure.

3.    Drink enough water not alcohol. The minimum water requirement is six to eight medium sized glasses in a day. Fruit and vegetable juices are also good to the health.

4.    Avoid caffeine. Since this is a stimulant, more intake of caffeine makes the heart beat faster. In such a case, the blood pressure is elevated.

Follow these tips to maintain healthy blood pressure and to prevent risks to a more complicated pregnancy.  Pregnant women with high blood pressure can have premature delivery and low birth weight for the baby. This condition is dangerous not only to the baby but to the mother as well.
Do it in the earliest possible time. Don’t wait for high blood pressure to be detected in the later part of the pregnancy.  If such a case happens, complete bed rest is often recommended and there should be regular monitoring of blood pressure.