Report Of Officers Chosen For The Term July 1, 20 To June 30, 20 Council # Date Of E: Fill & Download for Free

The ‘Council of States’ which is also known as Rajya Sabha, a nomenclature that was announced by the chair in the House on the 23rd August, 1954 has its own distinctive features. The origin of the second Chamber can be traced to the Montague-Chelmsford Report of 1918. The Government of India Act, 1919 provided for the creation of a ‘Council of State’ as a second chamber of the then legislature with a restricted franchise which actually came into existence in 1921. The Governor-General was the ex-officio President of the then Council of State. The Government of India Act, 1935, hardly made any changes in its composition.The Constituent Assembly, which first met on 9 December 1946, also acted as the Central Legislature till 1950, when it was converted as ‘Provisional Parliament’. During this period, the Central Legislature which was known as Constituent Assembly (Legislative) and later Provisional Parliament was unicameral till the first elections were held in 1952.Extensive debate took place in the Constituent Assembly regarding the utility or otherwise of a Second Chamber in Independent India and ultimately, it was decided to have a bicameral legislature for independent India mainly because a federal system was considered to be most feasible form of Government for such a vast country with immense diversities. A single directly elected House, in fact, was considered inadequate to meet the challenges before free India. A second chamber known as the ‘Council of States’, therefore, was created with altogether different composition and method of election from that of the directly elected House of the People. It was conceived as another Chamber, with smaller membership than the Lok Sabha (House of the People). It was meant to be the federal chamber i.e., a House elected by the elected members of Assemblies of the States and two Union Territories in which States were not given equal representation. Apart from the elected members, provision was also made for the nomination of twelve members to the House by the President. The minimum age of thirty years was fixed for membership as against twenty-five years for the Lower House. The element of dignity and prestige was added to the Council of State House by making the Vice-President of India ex-officio Chairman of the Rajya Sabha who presides over its sittings.Constitutional Provisions relating to Rajya SabhaComposition/StrengthArticle 80 of the Constitution lays down the maximum strength of Rajya Sabha as 250, out of which 12 members are nominated by the President and 238 are representatives of the States and of the two Union Territories. The present strength of Rajya Sabha, however, is 245, out of which 233 are representatives of the States and Union territories of Delhi and Puducherry and 12 are nominated by the President. The members nominated by the President are persons having special knowledge or practical experience in respect of such matters as literature, science, art and social service.Allocation of SeatsThe Fourth Schedule to the Constitution provides for allocation of seats to the States and Union Territories in Rajya Sabha. The allocation of seats is made on the basis of the population of each State. Consequent on the reorganization of States and formation of new States, the number of elected seats in the Rajya Sabha allotted to States and Union Territories has changed from time to time since 1952.EligibilityQualificationsArticle 84 of the Constitution lays down the qualifications for membership of Parliament. A person to be qualified for the membership of the Rajya Sabha should posses the following qualifications:he must be a citizen of India and make and subscribe before some person authorized in that behalf by the Election Commission an oath or affirmation according to the form set out for the purpose in the Third Schedule to the Constitution;he must be not less than 30 years of age;he must possess such other qualifications as may be prescribed in that behalf by or under any law made by Parliament.DisqualificationsArticle 102 of the Constitution lays down that a person shall be disqualified for being chosen as, and for being, a member of either House of Parliament –if he holds any office of profit under the Government of India or the Government of any State, other than an office declared by Parliament by law not to disqualify its holder;if he is of unsound mind and stands so declared by a competent court;if he is an undischarged insolvent;if he is not a citizen of India, or has voluntarily acquired the citizenship of a foreign State, or is under any acknowledgement of allegiance or adherence to a foreign State;if he is so disqualified by or under any law made by Parliament.Explanation- For the purpose of this clause a person shall not be deemed to hold an office of profit under the Government of India or the Government of any State by reason only that he is a Minister either for the Union or for such State.Besides, the Tenth Schedule to Constitution provides for disqualification of the members on ground of defection. As per the provisions of the Tenth Schedule, a member may be disqualified as a member, if he voluntarily gives up the membership of his political party; or if he votes or abstains from voting in the House contrary to any direction issued by the political party to which he belongs, unless such voting or abstention has been condoned by the political party within fifteen days. A member elected as an independent candidate shall be disqualified if he joins any political party after his election.A member nominated to the House by the President, however, is allowed to join a political party if he/she does so within the first six months of taking seat in the House.A member shall not be disqualified on this account, if he voluntarily leaves the membership of his political party after he is elected Deputy Chairman, Rajya Sabha.Process for Election/NominationElectoral College:The representatives of the States and of the Union Territories in the Rajya Sabha are elected by the method of indirect election. The representatives of each State and two Union territories are elected by the elected members of the Legislative Assembly of that State and by the members of the Electoral College for that Union Territory, as the case may be, in accordance with the system of proportional representation by means of the single transferable vote. The Electoral College for the National Capital Territory of Delhi consists of the elected members of the Legislative Assembly of Delhi, and that for Puducherry consists of the elected members of the Puducherry Legislative Assembly.Biennial/Bye-electionRajya Sabha is a permanent House and is not subject to dissolution. However, one-third Members of Rajya Sabha retire after every second year. A member who is elected for a full term serves for a period of six years. The election held to fill a vacancy arising otherwise than by retirement of a member on the expiration of his term of office is called ‘Bye-election’. A member elected in a bye-election remains member for the remainder of the term of the member who had resigned or died or disqualified to be member of the House under the Tenth Schedule.Presiding Officers - Chairman and Deputy ChairmanThe Presiding Officers of Rajya Sabha have the responsibility to conduct the proceedings of the House. The Vice-President of India is ex-officio Chairman of Rajya Sabha. Rajya Sabha also chooses from amongst its members, a Deputy Chairman. There is also a Panel of Vice-Chairmen in Rajya Sabha, the members of which are nominated by the Chairman, Rajya Sabha. In the absence of the Chairman and Deputy Chairman, a member from the Panel of Vice-Chairmen presides over the proceedings of the House.Secretary-GeneralThe Secretary-General is appointed by the Chairman of Rajya Sabha and holds rank equivalent to the highest civil servant of the Union. The Secretary-General works with anonymity and is readily available to the Presiding Officers for rendering advice on parliamentary matters. The Secretary-General is also the administrative head of the Rajya Sabha Secretariat and the custodian of the records of the House. He works under the direction and control of the Chairman, Rajya Sabha.Relation between the two HousesUnder article 75(3) of the Constitution, the Council of Ministers is collectively responsible to Lok Sabha which means Rajya Sabha cannot make or unmake the Government. It can, however, exercise control over the Government and this function becomes quite prominent, particularly when the Government does not enjoy majority in Rajya Sabha.To resolve a deadlock between the two Houses, in case of an ordinary legislation, the Constitution provides for the joint sitting of both Houses. In fact, there have been three occasions in the past when the Houses of Parliament had met in joint sitting to resolve differences between them. Issues in joint sitting are decided by a majority of the total number of members of both Houses present and voting. The joint sitting is held in the Central Hall of Parliament House presided over by the Speaker, Lok Sabha. However, in the case of a Money Bill, there is no provision in the Constitution for a joint sitting of both Houses as Lok Sabha clearly enjoys pre-eminence over Rajya Sabha in financial matters. As regards a Constitution amendment Bill, it has been provided in the Constitution that such a Bill has to be passed by the specific majority, as prescribed under article 368 of the Constitution, by both Houses. There is, therefore, no provision for resolving a deadlock between the two Houses in regard to a Constitution amendment Bill.Ministers may belong to either House of Parliament. The Constitution does not make any distinction between the Houses in this regard. Every Minister has the right to speak and take part in the proceedings of either House but he is entitled to vote only in the House of which he is a member.Similarly, with regard to powers, privileges and immunities of the Houses of Parliament, their members and committees thereof, the two Houses are placed absolutely on equal footing by the Constitution.Other important matters in respect of which both Houses enjoy equal powers are election and impeachment of the President, election of the Vice-President, approving the Proclamation of Emergency, the proclamation regarding failure of constitutional machinery in States and financial emergency. In respect of receiving reports and papers from various statutory authorities, etc., both Houses have equal powers.It is thus clear that except in the case of collective responsibility of the Council of Ministers and certain financial matters, which fall in the domain of Lok Sabha only, both Houses enjoy equal powers.Special Powers of Rajya SabhaRajya Sabha being a federal chamber enjoys certain special powers under the Constitution. All the subjects/areas regarding legislation have been divided into three Lists - Union List, State List and concurrent List. Union and State Lists are mutually exclusive - one cannot legislate on a matter placed in the sphere of the other. However, if Rajya Sabha passes a resolution by a majority of not less than two-thirds of members present and voting saying that it is “necessary or expedient in the national interest” that Parliament should make a law on a matter enumerated in the State List, Parliament becomes empowered to make a law on the subject specified in the resolution, for the whole or any part of the territory of India. Such a resolution remains in force for a maximum period of one year but this period can be extended by one year at a time by passing a similar resolution further.If Rajya Sabha passes a resolution by a majority of not less than two-thirds of the members present and voting declaring that it is necessary or expedient in the national interest to create one or more All India Services common to the Union and the States, Parliament becomes empowered to create by law such services.Under the Constitution, the President is empowered to issue Proclamations in the event of national emergency, in the event of failure of constitutional machinery in a State, or in the case of financial emergency. Every such proclamation has to be approved by both Houses of Parliament within a stipulated period. Under certain circumstances, however, Rajya Sabha enjoys special powers in this regard. If a Proclamation is issued at a time when Lok Sabha has been dissolved or the dissolution of Lok Sabha takes place within the period allowed for its approval, then the proclamation remains effective, if the resolution approving it is passed by Rajya Sabha within the period specified in the Constitution under articles 352, 356 and 360.Rajya Sabha in Financial MattersA Money Bill can be introduced only in Lok Sabha. After it is passed by that House, it is transmitted to Rajya Sabha for its concurrence or recommendation. The power of Rajya Sabha in respect of such a Bill is limited. Rajya Sabha has to return such a Bill to Lok Sabha within a period of fourteen days from its receipt. If it is not returned to Lok Sabha within that time, the Bill is deemed to have been passed by both Houses at the expiration of the said period in the form in which it was passed by Lok Sabha. Again, Rajya Sabha cannot amend a Money Bill; it can only recommend amendments and Lok Sabha may either accept or reject all or any of the recommendations made by Rajya Sabha.Apart from a Money Bill, certain other categories of Financial Bills also cannot be introduced in Rajya Sabha. There are, however, some other types of Financial Bills on which there is no limitation on the powers of the Rajya Sabha. These Bills may be initiated in either House and Rajya Sabha has powers to reject or amend such Financial Bills like any other Bill. Of course, such Bills cannot be passed by either House of Parliament unless the President has recommended to that House the consideration thereof.From all this, however, it does not follow that Rajya Sabha has nothing to do in matters relating to finance. The Budget of the Government of India is laid every year before Rajya Sabha also and its members discuss it. Though Rajya Sabha does not vote on Demands for Grants of various Ministries - a matter exclusively reserved for Lok Sabha - no money, however, can be withdrawn from the Consolidated Fund of India unless the Appropriation Bill has been passed by both the Houses. Similarly, the Finance Bill is also brought before Rajya Sabha. Besides, the Department-related Parliamentary Standing Committees that examine the annual Demands for Grants of the Ministries/Departments are joint committees having ten members from Rajya Sabha.Leader of the HouseApart from the Chairman and the Deputy Chairman, Leader of the House is another functionary who plays important role in the efficient and smooth conduct of the business in the House. The Leader of the House in Rajya Sabha is normally the Prime Minister, if he is its member or any Minister who is a member of the House and is nominated by him to so function. His primary responsibility is to maintain coordination amongst all sections of the House for a harmonious and meaningful debate in the House. For this purpose, he remains in close contact not only with the Government but also with the Opposition, individual ministers and the Presiding Officer. He occupies the first seat in the Chamber in first row at right the side of the Chair so that he is easily available to the Presiding Officer for consultation. Under the rules, the Leader of the House is consulted by the Chairman in regard to the arrangement of Government business in the House, allotment of days or allocation of time for discussion on the President’s Address, Private Members’ business on any day other than Friday, discussion on No Day-Yet-Named Motions, Short Duration Discussions and consideration and return of a Money Bill. He is also consulted by the Chairman in the matter of adjournment or otherwise of the House for the day in case of death of an outstanding personality, national leader or international dignitary. In the era of coalition governments, his task has become more challenging. He ensures that all possible and reasonable facilities are made available to the House for a meaningful discussion on any matter that is brought before it. He works as the spokesperson of the House in expressing sense of the House and represents it on ceremonial or formal occasions. The following members have been the Leaders of the House in the Rajya Sabha:NameFromTo1.Shri N. Gopalaswami AyyangarMay 1952Feb. 19532.Shri Charu Chandra BiswasFeb. 1953Nov. 19543.Shri Lal Bahadur ShastriNov. 1954March 19554.Shri Govind Ballabh PantMarch 1955Feb. 19615.Hafiz Mohammad IbrahimFeb. 1961Aug. 19636.Shri Yashwantrao Balwantrao ChavanAug. 1963Dec. 19637.Shri Jaisukhlal HathiFeb. 1964March 19648.Shri Mahomadali Currim ChaglaMarch 1964Nov. 19679.Shri Jaisukhlal HathiNov. 1967Nov. 196910.Shri Kodradas Kalidas ShahNov. 1969May 197111.Shri Uma Shankar DikshitMay 1971Dec. 197512.Shri Kamlapati TripathiDec. 1975March 197713.Shri Lal K. AdvaniMarch 1977Aug. 197914.Shri K.C. PantAug. 1979Jan. 198015.Shri Pranab MukherjeeJan. 1980July 1981Aug. 1981Dec. 198416.Shri Vishwanath Pratap SinghDec. 1984April 198717.Shri N.D. TiwariApril 1987June 198818.Shri P. Shiv ShankerJuly 1988Dec. 198919.Shri M.S. GurupadaswamyDec. 1989Nov. 199020.Shri Yashwant SinhaDec. 1990June 199121.Shri S.B. ChavanJuly 1991April 199622.Shri Sikander Bakht20th May 199631st May 199623.Shri Inder Kumar GujralJune 1996Nov. 199624.Shri H.D. Deve GowdaNov. 1996April 199725.Shri Inder Kumar GujralApril 1997March 199826.Shri Sikander BakhtMarch 1998Oct. 199927.Shri Jaswant SinghOct. 1999May 200428.Dr. Manmohan Singh1st June 200418th May,200929th May 200926th May,201429.Shri Arun Jaitley2nd June,2014till dateLeader of the Opposition (LOP)The office of the Leader of the Opposition in a legislature is of great public importance. Its importance emanates from the central role accorded to the Opposition in a parliamentary democracy. The role of the Leader of the Opposition, in fact, is more difficult as he has to criticize, find fault and present alternative proposals/policies with no power to implement them. He has, thus, to perform a special responsibility to Parliament and to the nation.In Rajya Sabha until 1969, there was no Leader of the Opposition in real sense of the term. Till then, the practice was to call the Leader of the party in Opposition having the largest number of the members as the Leader of the Opposition, without according him any formal recognition, status or privilege. The office of Leader of the Opposition was given official recognition through the Salary and Allowances of Leaders of the Opposition in Parliament Act, 1977. This Act defines the Leader of the Opposition in Rajya Sabha, as a member of the Council of States who is, for the time being, the Leader in that House of the party in opposition to the Government constituting the greatest numerical strength and recognized as such by the Chairman of the Council of States. Thus, the Leader of the Opposition should satisfy three conditions, namely, (i) he should be a member of the House (ii) the Leader in Rajya Sabha of the party in opposition to the Government having the greatest numerical strength and (iii) be recognized as such by the Chairman, Rajya Sabha. The following members have been the Leaders of the Opposition in the Rajya Sabha:NameFromTo1Shri Shyam Nandan MishraDecermber 1969March 19712Shri M. S. GurupadaswamyMarch 1971April 19723Shri Mamlapati Tripathi30.3.197715.2.19784Shri Bhola Paswan Shastri24.2.197823.3.19785Shri Kamlapati Tripathi23.3.19782.4.197818.4.19788.1.19806Shri Lal K. Advani21.1.19807.4.19807Shri P. Shiv Shanker18.12.19892.1.19918Shri M. S. Gurupadaswamy28.6.199121.7.19919Shri. S. Jaipal Reddy22.7.199129.6.199210Shri Sikander Bakht7.7.199210.4.199610.4.199623.5.199611Shri S. B. Chavan23.5.19961.6.199612Shri Sikander Bakht1.6.199619.3.199813Dr. Manmohan Singh21.3.199821.5.200414Shri Jaswant Singh3.6.20044.7.20045.7.200416.5.200915Shri. Arun Jaitley3.6.200926.5.201416Shri.Ghulam Nabi Azad8.6.201411.02.201516.2.2015till dateRajya Sabha has played a constructive and effective role in our polity. Its performance in the legislative field and in influencing the Government policies has been quite significant. Rajya Sabha has, in fact, worked in a spirit of cooperation with Lok Sabha as per the Constitutional mandate. Rajya Sabha has prevented hasty legislation and has served as dignified chamber representing the federal principle. As a federal chamber, it has worked for the unity and integrity of the nation and has reinforced the faith of the people in parliamentary democracy.

Service Tax Rules:As per the Finance Act, 1994, the government of India creates a set of rules in order to assess and collect service tax in India. Listed below are the rules applicable to service tax in India:Rule 1: Short Title and Commencement:The rules created to assess service tax may called as Service Tax Rules, 1994.They came into effect from 1st July, 1994.Rule 2: Definitions:This category of rules includes the definitions of various terms such as “Act”, “assessment” “personal liable for paying service tax” etc. Act refers to the Finance Act, 2014, “assessment” refers to the self-assessment of service tax by the assessee, provisional assessment and reassessment, and "personal liable for paying service tax" refers to the recipient of service.It also includes definition of "quarter" "security services" "renting of immovable property" etc. Quarter refers to the period between 1st January to 31st March or 1st April to 30th June; or 1st July to 30th September; or 1st October to 31st December of a single financial year. “Renting of immovable property” refers to services provided by renting of immovable property and “security services” refers to services relating to the security and property.Rule: 3 Appointment of Officers:As per this rule, the Central Board of Excise and Customs can appoint central excise officers.Rule 4: Registration:Every service provider who is liable to pay service tax shall apply for registration by using the application Form ST - 1 within 30 days from the date on which service tax is charged. This is very essential.Rule 4 (A): Information about Taxable Services To Be Provided on Bill, Invoice Or ChallanEvery service provider offering taxable services will issue an invoice or a bill or a challan signed by him or by another person authorized by him which will contain the basic information such as name, address and registration number of the service provider; name and address of the service recipient; description and cost of taxable service provided and the amount of service tax to be paid.Rule 4 (B): Consignment Note:Any service provider that provides services related to transportation of goods should issue a consignment note.Rule 5: Records:Any records containing computerized data maintained and produced by an assessee according to different existing laws shall be accepted by Central Board of Excise and Custom.Rule 5 (A): Access to Registered Premises:As per this rule, any officer authorized by the commissioner shall have access to any premises in order to complete scrutiny and verification required to protect revenues.Rule (6): Payment of Service Tax:As per this rule, the service tax will be paid to the credit of the central government by the 6th of every month, if paid electronically and 5th of every month, if paid via other means.Rule 6 (A) Export of Services:It includes the situations under which any services shall considered as export of services. If the provider of service is located in the taxable territory and the recipient is located outside India, the service shall be considered as export of service.Rule 7: Returns:Every service provider shall submit a half yearly return in Form ST-3 or ST-3A together with a copy of the Form TR-6 filled in triplicate by 25th of the month following the half year.Rule 7 (A) Returns for taxable services provided by transport operators:Services/goods provided by transport operators shall also furnish a return within a period of six months from the 13th May of 2003, failing which will lead to penalty.Rule 7 (B) Revision of Return:As per this rule, an assessee can submit a revised return in Form ST-3 to modify or correct any mistakes within 90 days from the date of submission of return.Rule 7 (C): Amount to be paid for delay in furnishing returns:An amount of Rs.500 needs to be paid to the credit of the central government, if you fail to furnish your return within 15 days from the prescribed date of submission. If it gets delayed by more than 15 days, you need to pay Rs. 1000. If it extends beyond 30 days, you need to pay Rs. 1000 plus Rs.100 per month till the date you finally furnish your returns.Rule 8: Appeal to Commissioner of Central Excise:You can appeal to Commissioner of Central Excise in Form ST - 4 under section 85 of the Finance Act, 1994.Rule 9: Form of Appeals to Appellate Tribunal:You can appeal to the Appellate Tribunal under section 86 of the Finance Act, 1994 by using Form ST-5.Rule 10: Facilities and Procedure for Large Taxpayers:This section of rules include the provisions enjoyed by the large taxpayers. A large taxpayer shall submit returns for each of their registered premises. They may also be required to produce all financial records for verification and security when required.Service Tax Rates In India:There is an increase in the rate of service tax in India following the recent announcement made by the finance minister Arun Jaitley in budget 2015. The budget decides to increase the rate of service tax to 14% from its previous rate of 12, 36%. However, this revised rate of service tax will include Education Cess’ and ‘Secondary and Higher Education Cess’ in it. It is expected that this rise in service tax rate will increase the cost of restaurant bills and mobile bills for common people. The government of India took this move to levy tax smoothly on the services provided by both states and the centre. Beside, another provision is included in the Finance Bill, 2014 to levy a “Swachh Bharat Cess” at 2% on all or select taxable services in India.How to Pay Service Tax In India?You can pay service tax by using a G.A.R -7. This is a challan available in specified branches of particular banks. You need to fill the challan by putting all required information and submit it at your particular bank. However, you can also pay your service tax online by using the e-payment facility offered by the central Board of Excise and Custom. For E-payment, it is mandatory to have an internet banking account with any of the authorized banks.Previously service tax was charged on cash basis from all service providers. But, now only individual providers have pay tax on cash basis. Companies have to pay it on accrual basis. They need to deposit tax as soon as they offer services to recipients. Service tax can be paid on quarterly basis by individuals and partnership firms. But, companies, society and trusts need to pay service tax on monthly basis.How to File Service Tax Returns?Usually, a service tax assessee needs to file two type of returns - ST-3 Return and ST-3A Return. ST-3 Return is applicable for registered assessee. ST-3A Return is applicable for those who make provisional assessment under rule 6(4) of the Service Tax Rules, 1994. You need to file ST-3 Return twice in a financial year on half yearly basis. You can file your service tax returns by furnishing the details of each month for which the return is filed. You need to furnish these details separately with Form ST-3. While filing your service tax returns, you can take the help of instructions stated in the application form. Your application form needs to be accompanied by a GAR-7 challan.If you want to file your service tax returns online, first you need to register with ACES (Automation Central Excise and Service Tax) by visiting website of Central Board of Excise and Custom. Once, you register, the site will send you an user ID and password by using which you can log in to the site of central Board of Excise and Custom and get access to FORM ST-1. Then, fill up the online form by putting all required information and make an e-payment by using your chosen bank. You can also revise your service tax returns in order to correct an error or omit something. If you fail to file your returns within 15 days, from the prescribed due date of returns, you need to pay a penalty fee of Rs. 500. But, the penalty fee increases, if service tax returns get delayed beyond that.Checkout Late fee and Due Date for Filing Service Tax ReturnService Tax Penalties:As per the provisions made under Sections 76, 77 and 78 of Finance Act, 1994, the central government may charge penalty, if you fail to meet the following conditions:If you fail to furnish the ST-3 Return within the due dates which are 25th October and 25th April of every year. In that case, you will be liable to pay penalty fee which may extend up to Rs. 2000 based on the period of delay.If a person fails to furnish information or appear before the Central Excise Officer when called for, he/she shall have to pay penalty up to Rs. 5000 or Rs. 200 per day after the due date, whichever is higher.If you are a service provider and fail to register your service, it will draw penalty as per the regulations mentioned in section 77 of the Finance Act, 1994 and the penalty fee may go up to Rs. 5,000. Because, registration serves as an identity of an assessee and it is mandatory to register your services.If an assessee fails to keep or maintain records of account and other documents required by service tax law, he/she shall be liable to pay penalty fee which may go up to Rs. 5,000.If a person fails to pay tax electronically, he/she shall to pay penalty which may extend up to Rs. 5,000.Penalty fee is also charged on non-payment or delayed payment of service tax.Penalty shall be charged up to Rs. 5000, if a person issues an incorrect invoice or fails to support his invoice with valid details.Penalty shall be charge if a person suppresses the value of taxable services or provides willful miss-statement about the service provided.Not only there are provisions for imposing penalty if you fail to meet the above mentioned criteria, there are also provisions for not imposing penalty in the service tax rules. As per section 80 of the Finance Act, 1994, if a person can provide sufficient cause to support his failure to pay service tax, he/she can be exempted from paying penalty fees. However, insufficient funds or lack time are not considered as adequate causes to waive penalty.What are the Exemptions Under Service Tax In India?Normally, service tax is paid on all services except for those included in the negative list of services. All service providers including central and state government service providers as well as private sector service providers are liable to pay service tax. However, there are a few exceptional scenarios wherein service providers can avoid paying service tax. Listed below the major exemptions:A small scale or individual service provider can enjoy service tax exemption, if its total turnover of taxable services does not go beyond Rs. 10 lakhs in a single a financial year.The recipients are exempted from paying service tax for the goods and services received from the service provider, if there is written proof indicating the value of the goods and materials and no credit of duty is paid on such goods and materials, and if the services have been rendered under the CENVAT Credit rules.Service tax is not applicable to the services provided to diplomatic missions and to the officers a diplomatic mission and their family members.Services such as port services, goods transport services and containerised transport services received by an exporter and used for export of goods are not taxable. In such cases, service tax paid by an exporter on the above mentioned situations is refunded to the exporter.Services provided to international organizations and the United Nations are not taxable.Service tax is not applicable to the services provided to a developer of Special Economic Zone or a unit of Special Economic Zone.Billing of Service Tax:Issue of Bill or Invoice by the service tax assessee has been made mandatory according to Rule 4A of STR, 1994. The bill or invoice must be issued within a period of 14 days from the taxable service completion date or payment receipt for the service, whichever takes place earlier.The bill or invoice must have the following things on it:Serial numberAddress and name of the service receiverRegistration number, address and name of the service provider must be there on the billTaxable service value, classification and description of the service being renderedService tax amount that is payable must be there on the invoicePayment of Service Tax:The payment of service tax can be done via G.A.R.7. This was previously called TR6 Challan. All the branches of designated banks will accept the service tax payments. The nearest service tax office or central excise office will provide you with a list of the designated banks and its branches where you can make the payment of tax. You can also pay service tax by using the e-payment facility.Due date for payment of Service Tax:Partnership firm, Proprietary, Individual – The payment of service tax must be made by the fifth day and the sixth day of the month following every quarter, in case the payment is done via e-payment facility.All other categories including trust, society and company - The payment of service tax must be made by the fifth day and the sixth day of the month, in case the payment is done via e-payment facility.FAQs:Who is liable to pay service tax in India?Any firm, company or individual who provides services which are not included in the list negative things is liable to pay service tax.What kind of tax is service tax?Service is a kind of indirect tax which the recipient of various services pay indirectly to the government via service providers.Can I pay my service tax online?Yes, you can pay your service tax online by visiting the website of Central Board of Excise and Custom. For that, you need to have an internet banking account.Do I need to pay penalty fees, if I don’t pay my service tax on time?Yes, penalty will imposed on you, if your fail to pay tax on time.What is G.A.R -7?This is a challan by using which you can pay service tax manually. The challan is available in particular authorized banks.Explore Service Tax Related Articles:News About Service TaxService Tax Growth Deaccelerates with DemonetizationService tax collections showed an even greater fall with a registered growth of 13% in November compared to 60% the previous month. The excise duty number captures data of manufacturers with an annual turnover of more than Rs 1.5 crores, while service tax accounts for small businesses with a revenue threshold of Rs10 lakh annually.A statement issued by the Finance Ministry said that there was a 13.9% decline from October in the total indirect tax collection for the month of November.The data shows that the demonetization drive has hit India’s economic growth with many financial institutions and economists lowering India’s GDP growth prediction for 2016-2017.Unavailability of notes have also hit Value-Added tax (VAT) collections of the States as overall consumption has declined. The West Bengal Finance Minister, Amit Misra has recently said that small-scale manufacturers, tourism and the hotel industry have seen a steep decline in their revenues due to cash crunch, destabilizing West Bengal state finances.10th December 2016No Service Tax on Online Railway Bookings until December 31The price of train tickets in India will decrease for some time as the government has said that no service tax will be charged on online railway bookings until December 31, 2016. This step has been taken to encourage people to indulge in cashless transactions. At present, Rs.20 is charged on Sleeper class tickets and Rs.40 is charged on AC class tickets as service tax.22nd November 2016GST Council Hits Rough Patch on Service Tax IssuesService tax has run into rough waters again after a consensus that was reached between the centre and the states about administering 1.1 Million service tax assesses broke down during the first GST council meeting on Friday. The problems arose due to different interpretations of service tax and the division of authority between centre and the states. While in an earlier meeting, dual control between centre and the states for service tax assessment method was agreed upon, a few states have, since then, raised concerns on the methods.The prime contention was that the centre continues imposing tax for services till the time states have been trained but the states say that they have been imposing tax on services such as entertainment and restaurants and would want to continue doing so.1st October 2016Service Tax Collection in Mumbai Goes Up By 23% in First QuarterThe Mumbai zone department has reported a 23% rise in the service tax collection in the first quarter, crossing the target of this period by 4%.According to the Service Tax Department, service tax collection went up by 22.9% to Rs.17,583 crore in the quarter ending June. Last year’s collection reached Rs.14,307 crore during the same period. The zone’s collection target was Rs.16,969 crore, which was surpassed by 3.6%.The revenue collection target for the Mumbai zone for this financial year is Rs.76,300 crore. The previous year saw a revenue collection of Rs.68,714 crore by the zone.5th August 2016Finance Minister Jaitley Bats for the GST BillTouted to be the biggest tax reform since the Indian independence, the GST (Goods and Services Tax) Bill is being given that much needed push in the parliament for an early passage. The Finance Minister is leaving no stones unturned in ensuring it gets the nod from both houses during the monsoon session.He has asked the Rajya Sabha to pass the GST Bill so that states can get their share of service tax. Stressing on this fact, he is of the opinion that the sooner it it enacted, states stand a quicker chance to get their share. The bill contains provisions for states to get a share of 42% from the service tax collections until 2020.29th July 2016Service Tax Collection Up by 23% in Mumbai Zone During Quarter 1In a recent news release by the Service Tax Department, the consolidated service tax collection during the first quarter stood strong at a whopping Rs.17,583 crore, a rise of 22.9% from Rs.14,307 crore during the same quarter last year.During the current fiscal, the Mumbai zone has been assigned a target of Rs.76,300 crore on the basis of collections during the last fiscal which clocked 68,714 crore. It must be noted that the target set by the Union Budget for service tax collection for the current fiscal is Rs.2.16 lakh crore. So far, the government has managed to collect Rs.53,757 crores, a staggering growth of 20.8% over last fiscal’s collection of Rs.44,503 crore during the same period.20th July 2016SEBI Seeks Service Tax Exemption From July 2012 OnwardsThe Securities and Exchange Board of India (SEBI) recently got an exemption from service tax from this fiscal year onwards. However, not content with that, SEBI has asked the government to exempt its service tax liabilities with retrospective effect from July 2012.While the government had contended that SEBI’s services fall within the ambit of service tax, SEBI had been arguing otherwise. Finally, after rounds of discussion, SEBI was exempt from service tax from this financial year.SEBI is the regulator for capital markets including entities such as companies, stock brokers and mutual funds.15th July 2016Telangana plans to replace the term "Licence Fee"In an attempt to save up on tax deducted by the central government, the Telangana government has taken help of finance professionals and come up with the idea of replacing the term “Licence Fee” with some other term. Currently, as per new rule of the central government, any licence fee levied by the state government is liable to attract a 15% service tax that goes to the union government.Considering this as detrimental to the growth of Telangana, the state aims to change the term Licence Fee to any other suitable term to save up on service tax which will be around 500 crore rupees if service tax is to be paid on all licences. Various licences are issued by state governments in India. These include hotel licences, bar licences, licences for clubs etc.7th July 2016Air-Conditioned Buses in Bengaluru Feel The HeatWith service tax levied on air-conditioned carriage buses, commuters in Bengaluru who frequently use them as a mode of transport are now feeling the heat, with the already expensive bus fares rising by 6 per cent. The The Bangalore Metropolitan Transport Corporation (BMTC) and the Karnataka State Road Transport Corporation (KSRTC) have both launched an all out attack the service tax levied on bus fares. Due to the Union Budget buying over all state-owned transport corporations that come under this service tax bracket, the new regime has implemented a service tax of 15 per cent on 40 per cent of all revenues that are collected from air-conditioned bus services. While non-air conditioned buses are exempt, the tax burden on air-conditioned buses has been shifted to the commuters. Commuters that have been hardest hit by the rise in service tax are usually travellers who commute to and from the Bengaluru International Airport as well as the IT sector of the city. KSRTC MD Rajendar Kataria has however written to the ministry of finance asking them to reconsider their proposal.27th June 2016Sebi seeks Exemption from Service Tax Liability With effect from 2012Sebi (The Securities and Exchange Board of India) has written to the government seeking an exemption from the tax liability with retrospective effect from 2012. Sebi is the regulatory authority that controls the entire range of capital markets including thousands of companies, mutual funds, brokers and other entities.in the budget of 2016-17, the government announced that Sebi will be exempted from service tax effective from April 1, 2016. However, U K Sinha, the Chairman of Sebi was dissatisfied with the announcement as the regulatory authority has always maintained that the services provided by it did not attract any service tax. The Chairman has written to the Revenue Secretary, Finance Minister and Economic Affairs Secretary, asking for an exemption from 1st July, 2012.15th June 2016

History of the Death and Commemoration of the Argentine Submariner Felix ArtusoA review of the circumstances in which Chief Warrant Officer Félix Artuso was killed, while a prisoner of war, by a British Royal Navy soldier on April 26, 1982 aboard the captured Argentine submarine ARA Santa Fe in Grytviken, Georgia of the Sur, has promoted the following consideration:ARA SANTA FESynthesis:On the morning of April 25, 1982, the Argentine submarine ARA Santa Fe, while on the surface leaving Grytviken, South Georgia, was attacked by British forces and severely damaged.Argentine captain Horacio Bicain retraced the Santa Fe and returned to Grytviken, securing his damaged ship at the British Antarctic Survey jetty at King Edward Point.After the Argentine surrender, the British forces found a large quantity of ammunition, grenades and some weapons on board the Argentine submarine.The British assessed the ship's torpedoes as ready to fire and found the submarine in a dangerous condition, losing buoyancy, fuel and leaking chlorine gas.According to the BritishBritish commanders had also expressed concern about the possible sinking of the ARA Santa Fe at the British Antarctic Survey jetty, thus obstructing the mooring for any future use at its base of support.Captain Coward of HMS Brilliant proposed employing some members of the Argentine crew to propel the submarine and clear the jetty.On April 26, 1982, Captain Young, commander of the Task Force aboard HMS Antrim, was informed of this, and they both agreed that the ARA Santa Fe should not be sunk, but moved to safety.Captain Coward, who had initially been tasked with scuttling / destroying the Santa Fe, made sure that, despite being in a rather dangerous state,Captain Coward consulted with Captain Horacio Bicain, commander of the Santa Fe, who was a prisoner of war, about the minimum personnel that would be required to move the submarine and five members of the Santa Fe crew were selected: two for the position. of rudder and telegraph turret, two in the engine room for the propulsion system and one in the lower control room for the hydraulic and air systems.In addition, two other Argentine prisoners of war were used to handle the carcass ropes.Each prisoner of war was guarded by a British sailor except for the lower control room where two British Royal Navy guards, armed with Browning 9mm pistols, guarded Chief Warrant Officer Felix Artuso.When the submarine began to advance, one of the British guards in the lower control room raised concerns with a higher officer about the possibility that Argentine prisoners of war used torpedoes against British ships or attempted to sink the submarine.The British officer checked the torpedo compartment and then showed the guards what he believed to be the main ventilation levers and stated that under no circumstances should they be actuated as opening the vents could cause the sub to sink.It was also alleged later that at that time the levers were shown to Warrant Officer Artuso and ordered in sign language not to touch them and which Artuso seemed to understand.The British naval officer informed the guard that as long as Artuso did not touch the ventilation levers, everything would be fine.The British guard claimed that "he would shoot (Artuso) in the head if he touched them."The British naval officer repeated again "just don't let him touch the levers (on Artuso)" and then he left the lower control room and headed aft.During the transfer of the disabled ARA Santa Fe to another location, the submarine began to lose buoyancy and the Argentine naval officer Captain Bicain alerted Warrant Officer Artuso and ordered him to adjust the low pressure systems (LP systems) to rebalance the vessel in order to avoid that the Santa Fe heeled and capsized.and then he left the lower control room and headed aft.During the transfer of the disabled ARA Santa Fe to another location, the submarine began to lose buoyancy and the Argentine naval officer Captain Bicain alerted Warrant Officer Artuso and ordered him to adjust the low pressure systems (LP systems) to rebalance the vessel in order to avoid that the Santa Fe heeled and capsized.The order was transmitted directly to Chief Warrant Officer Artuso who had a transmitter dangling from his chest.Artuso took the correct levers to adjust the air pressure as he had been commanded to deal with the buoyancy of the submarine and at this point the British guard guarding it, who had already openly declared his intention to shoot (Felix Artuso) in the head if he touched the levers, he fired five shots at First Petty Officer Felix Artuso, killing him instantly.In front of the Investigation Commission, the British Royal Navy guard alleged that he had never listened to the order that was passed to Warrant Officer Artuso and thought that he was about to sink the submarine when he went to operate the levers and, consequently, fired his gun.Ironically, the British Naval Officer had misidentified the controls and given incorrect instructions to the Royal Naval Guards as to their use.Petty Officer Artuso was indeed making the trim adjustment for the Santa Fe and had correctly used the levers to do so.According to Captain Bicain, even though the idea had crossed his mind that the sinking of the Santa Fe could be induced by the Argentine prisoners of war, he had given the order to Warrant Officer Artuso and the other prisoners of war not to attempt any sabotage the submarine.Warrant Officer Felix Artuso was later buried with full military honors by British naval personnel at the Grytviken Cemetery, South Georgia.On April 30, 1982, an investigation was convened aboard HMS Endurance in which it was concluded that there was no fault or negligence attributable to any member of the British forces for the death of Chief Warrant Officer Félix Artuso on April 26, 1982 while in custody. as a prisoner of war aboard the damaged Argentine submarine ARA Santa Fe.The Geneva ConventionProtocolsLaw on Armed Conflict - Excerpt:The Geneva Convention and the Laws of Armed Conflicts are absolute for the High Contracting Parties of which the United Kingdom is a signatory.The principle that specifies that prisoners of war are in the power of the enemy power but not in that of the individuals or troops who have captured them, should also be taken into account.Prisoners of war have the right, in all circumstances, to have their person and honor respected.The general principles of protection of prisoners of war are stated as follows: They will not be unnecessarily exposed to danger while awaiting their evacuation from a danger zone.The detaining power will assume overall responsibility for the life and well-being of prisoners of war.Prisoners of war should be placed, as far as possible, out of reach of any kind of pressure to waive their rights.These people may not, under any circumstances, renounce partially or totally, the rights they enjoy under the Geneva Convention: the Geneva Convention and the Laws of Armed Conflict determine the status of the capitulated forces and the rights that correspond to them.If the troops surrendered under agreement, then they become prisoners of war and are entitled to receive all protections and duties of care.Once prisoner of war status begins, the law of war determines that captive forces must fulfill prisoner care duties.Captor forces are prohibited from making special agreements with prisoners to reduce these rights and protections.The rights granted to prisoners of war under the Geneva Convention are absolute.They are spread between states and cannot be waived by any of the individuals of the defeated enemy or commanders of the capturing force.Killing or wounding an enemy who surrenders or is knocked out is prohibited.Combatants captured under the authority of the opposing party have the right to have their life, dignity and personal rights respected.They must be protected against any act of violence.Principle of Non-Waiver:Belligerents are strictly prohibited from making special agreements with prisoners to reduce these rights and protections in accordance with the Geneva Convention and existing protocols.Regardless of British military objectives, the employment of Argentine war prisoners to move the ARA Santa Fe, which was assessed by British forces as in a dangerous condition, exposed these Argentine prisoners of war to unnecessary danger, which also violated the principle of no-Waiver as defined in the Geneva Convention.In this sense, the British government is in violation of the Geneva Convention.which was assessed by British forces as in a dangerous condition, exposed these Argentine prisoners of war to unnecessary danger, which also violated the principle of non-Renunciation as defined in the Geneva Convention.In this sense, the British government is in violation of the Geneva Convention.which was assessed by British forces as in a dangerous condition, exposed these Argentine prisoners of war to unnecessary danger, which also violated the principle of non-Renunciation as defined in the Geneva Convention.In this sense, the British government is in violation of the Geneva Convention.Control and Command:The conclusion reached by the Board of Inquiry that no fault, negligence, or any culpable act or omission is attributed that contributed to Artuso's death, deserves a comment: As Captain Coward of HMS Brilliant was “de jure y de facto ”in command and control of the ARA Santa Fe, he had authority over all subordinates on the submarine which included the Argentine prisoners of war and their Royal Navy guards.The erroneous identification of the levers that actuate the compressors, a situation that was alleged to trigger the death of Chief Warrant Officer Artuso by an apparently nervous Royal Navy guard, it could have been avoided if the British naval officer in question had used common sense and made sure from the beginning of the correct procedures for navigating the submarine with Argentine prisoners of war who were more experienced in its operation.In fact also, if necessary, the HMS Endurance had interpreters available on board and Captain Horacio Bicain in charge of the Santa Fe understood English.The misidentification of the pressure control levers was an error in judgment by a British naval officer and was an infamous command-and-control failure exposing the negligence of Captain Coward and his subordinates.Note: The British Council of Inquiry exonerated Captain Coward of any culpable negligence.Commanders of the Task Group of British Forces in South Georgia - April 1982:Captain Brian Young of HMS Antrim.Task Force Commander.Captain John Coward of HMS Brilliant.Major Guy Sheridan Royal Marines was in command of the whole of Operation Paraquet.Major Cedric Delves DSO: Squad Commander D SAS.Captain John Hamilton: Commander 19 Troop (Mountain Troop) 22 Special Air Service Regiment (SAS).Naval History - Operation Paraquet.Death of First Petty Officer Félix Artuso:Although the board of inquiry accepted that it had been an error to judge from the misidentification of the levers of the ARA Santa Fe pressure system, it also found that an additional error of judgment was made by not specifically including in the statement of the guard of the royal navy in charge of the custody of Artuso, who had expressed that he was going to shoot Artuso in the head.In this regard, the Board's conclusion that the belief of the British Royal Navy Guard who fired the fatal shots was founded on an honest and justifiable error, and its conclusion that this Guard honestly and reasonably believed that:1. had to prevent Artuso from sinking the sub and 2. that shooting him was the only way to safeguard everyone on board is questionable.The statement by the British guard in charge of the custody of Artuso that he was going to shoot the Argentine warrant officer in the head before causing his death should have warned the British naval officer (Coward) of the possibility of a mistake due to his lack familiarity with the operation of the controls of the Santa Fe submarine, and the obvious nervous state of the guard, whose behavior in the lower control room denoted a high state of anxiety and combat stress.Significantly, the royal naval guard involved in the murder of Félix Artuso had already expressed his intention to use maximum force against him, suggesting that this British soldier had already formed the "mens rea" element of a criminal offense ( criminal mental element).It could then be said that the assassination of Chief Warrant Officer Artuso by this British soldier who uses overwhelming firepower, in a closed space, at point-blank range, directed at an unarmed Argentine prisoner of war aboard the ARA Santa Fe, who at that time was acting in accordance with his orders, it amounts to a judicial execution.It is normal procedure to hold an investigation board on these types of incidents, but this board can also act as a preliminary investigation.which should have prompted the British military authorities to evaluate the matter in a more formal military forum, outside the theater of operations, where the facts could have been legally proven with forensic rigor, rather than reaching hasty conclusions in circumstances where that the military minds of the British were more focused on the progression of the war than on ruling objectively on the circumstances surrounding the death of an unarmed Argentine prisoner of war, who was supposed to be under the protection of British forces at the time of his death.Regardless of the substantive legal issues, the British investigative meeting held on April 30, 1982 aboard HMS Endurance exonerated all involved British service personnel.Conclusion:There is no doubt that failures in peace processes in international conflicts affect men, women and children, it is they who pay the highest price as a consequence of the armed conflict.In this regard, veterans and their families bear in perpetuity the burden and consequences of participating in military actions on behalf of the States.It is they, regardless of their nationality, who require the support of their government, which, for whatever reason, is an unacceptable injustice on the part of the British authorities not to facilitate the visit of Artuso's relatives to the prisoner's grave Argentine deceased in Grytviken, South Georgia and an affront to decency and respect for dead Argentines ... which must be rectified by all involved ... and sooner rather than later.July 24, 2014: A Flower Offering for Felix - British Government has no objection:After a presentation made to the British Government on June 30, 2014 to challenge their refusal to provide the family with access to the grave of Chief Warrant Officer Felix Artuso, in Grytviken Cemetery, South Georgia, I am pleased to report that the Office of The Overseas Territories, Foreign Policy & Commonwealth of South Georgia and the South Sandwich Islands have indicated that they do not oppose the laying of a wreath at the grave of Chief Warrant Officer Félix Artuso in Grytviken Cemetery.Consequently, as I have received the consent of the British Government, in addition to the fact that Her Excellency the Ambassador of Argentina in Ireland, Silvia Merenga,She has also given her consent stating that she will be very honored with the laying of a wreath with the Irish tricolor flag on the grave of Felix Artuso in Grytviken Cemetery dedicated to her memory.This is why a wreath of flowers will be officially delivered to the leader of the expedition "Shackleton 2014" in London, on July 29, 2014, which will be taken to South Georgia Island aboard the Polish flag yacht S / Y Polonus, Expedition flagship London - July 29, 2014. It is expected that following Shackleton's commemoration on January 5, 2015, the crown with the Irish tricolor ribbon on behalf of the Irish Relatives Seamen's Association (1939-46), dedicated to the memory of First Warrant Officer Félix Artuso RIP April 26, 1982, is placed on his grave by a representative of said expedition.[Note:Thanks to everyone involved for their support.Shackleton Expedition 2014:The 2014 Shackleton expedition will depart from the South Marina Pier in Southwark, London on July 30, 2014, where yachts and their crews will gather to celebrate the raising of the expedition colors.More than a dozen yachts from Poland and other European countries will take part in the expedition, visiting various ports, all of which are directly related to Sir Ernest Shackleton's adventure to Antarctica.August 1 will mark the start of the first stage to Plymouth with a journey of 330 nautical miles.Participating yachts should leave Plymouth on August 8 and continue south.The proposed route is through Lisbon, Las Palmas, Dakar and the chosen Brazilian ports of Recife and Rio de Janeiro to Punta del Este in Uruguay.The third meeting point is Port Stanley, in the Falkland Islands.There the yachts should arrive around December 12, 2014, after covering some 7,770 Nm.Crew members can then choose one of three suggested routes from the Falklands to Grytviken.All teams are expected to arrive at Sir Ernest Shackleton's grave in Grytviken Cemetery, South Georgia, around noon on January 5, 2015.100 years of the Shackleton expedition: Special for the TSC (La Cruz del Sur - December 2014):2014 marks the 100th anniversary of Sir Ernest Henry Shackleton's expedition to Antarctica, particularly to the southernmost territory of Argentina.Shackleton was an Irish explorer and one of the leading figures in Antarctic exploration.He was born on February 15, 1874, in County Kildare, the second of ten siblings and the son of Henry Shackleton and Henrietta Gavan.In 1914-1916 Shackleton led the Imperial Transantarctic Expedition, also known as the Endurance Expedition.Its crew of 28 left Great Britain in August 1914 aboard the Endurance, captained by Frank Worsley.After a brief stop in South Georgia, the expedition headed out to the Weddell Sea.The plan was to cross Antarctica from the Weddell Sea to the Ross Sea.After 6 weeks of sailing, The Endurance was immobilized on an ice pack, only 100 kilometers from the coast and due to extreme pressure on the hull that severely damaged the ship, the Endurance sank on October 27.His crew made the immense effort to reach the mainland by pulling three lifeboats to the edge of the floating ice mass.After five days at sea, the 28 men reached Elephant Island, in the Argentine archipelago of the South Shetland Islands, where they set up camp.Most of the crew remained in the camp, while Shackleton, accompanied by five men, managed to navigate 800 nautical miles, in an open boat, through the most stormy seas on the planet in an attempt to reach South Georgia.After reaching the coast, Shackleton was forced to drop off three men at the landing point, he and the remaining two men traversed mountainous terrain to reach the Stromness whaling station on May 20, 1916. By the end of September 1916 all members of the expedition had been rescued.All had survived more than 18 months of exile in Antarctica.In 1921-1922 Shackleton led a new project to circumnavigate the Antarctic continent.After arriving in Grytviken in South Georgia aboard the small whaling ship Quest, he suffered a fatal heart attack at the age of 47 and was buried there.To commemorate this expedition a Polish yacht, the S / Y “Polonus”, is conducting a commemorative expedition that is under the auspices of Piotr Krzystek, the President of Szczecin in Poland,and the Irish and British embassies in Warsaw who have also declared their support.Although the expedition is supported by various authorities and governments, it is a private project undertaken by Polish sailors to commemorate the Irish explorer Sir Ernest Shackleton on the 100th anniversary of his death at his grave in Grytviken Cemetery on January 5, 2015.In memory of Félix Artuso:While in South Georgia, the Polonus crew will also pay tribute to the memory of First Petty Officer Félix Artuso, ARA Santa Fe sailor and prisoner of war, who was killed by the British during the Falklands War in 1982. Félix is ​​here buried in the same cemetery as Sir Ernest.While the wreath of flowers is placed on Artuso's grave in Grytviken on January 5, 2015, a laurel wreath with an Irish tricolor ribbon will be placed in his memory on behalf of the Irish Sailors' Family Association (1939-46) ( Irish Seamen's Relatives Association) at the Admiral Brown memorial statue in Dublin.On November 24, while en route from Punta del Este to the Malvinas, and at our request, the S / Y Polonus diverted its course to the port of Mar del Plata,where the crew met the Artuso family.A special commemorative plaque was presented to the crew by the family and it will be placed on their father's grave, along with our floral offering.The meeting held in Mar del Plata between the family of Chief Warrant Officer Félix Artuso and the Polonus crew was organized with very short notice and we must thank Captain Zawirski of S / Y Polonus http://www.shackleton2014.com, Professor Daniel Alberto Mesa - Director of www.elSnorkel.com , Sergio Campagnoli, VGM (Veteran of the Falklands War) Submarinist President Browniano National Institute Mar del Plata Branch http://www.inbmardelplata.com.ar, and to our Argentine, Polish, British and Uruguayan friends for your support that made this visit possible.Commemoration - Sir Ernest Shackleton - County Kerry - January 4, 2015:The accident of the Shackleton 2014 Yacht S / Y "Polonus" on December 23, 2014, Antarctica damaged its hull and Polonus cannot proceed to South Georgia. Consequently, the Polish commemoration by Sir Ernest Shackleton and the placement of our Crown and plaque commemorating the family of First Petty Officer Felix Artuso on Felix's grave in Grytviken Cemetery, South Georgia, scheduled for January 5, 2015, will be held at a future date. Due to new circumstances, a White wreath was placed in memory of Sir Ernest Shackleton on behalf of the Polish Shackleton2014 expedition by relatives of the Irish Sailors Association (1939-46) at the Tom Crean Memorial in the village of Annascaul, County Kerry, on Sunday 04 January 2015.Commemoration - Chief Warrant Officer Félix Artuso - Dublin - January 5, 2015:On Monday January 5, 2015, a laurel wreath with the Argentine colors united in the name of the Family Association of Irish Sailors (1939-1946) in memory of the First Warrant Officer Félix Artuso the statue of Admiral Guillermo Brown was placed, which is located in Sir John Rogerson's Pier, Dublin.A prayer for the fallen was recited in Spanish.Note: The location of the Admiral William Brown statue on Sir John Rogerson Pier is also the docking place for the ARA Liberty when visiting Dublin.Interestingly, the steamship Leukos departed on its final voyage in February 1940 from this exact location on Sir John Rogerson Quay.On March 9, 1940, the Leukos was attacked by a German submarine off the coast of County Donegal, and among the crew that were lost was Patricio McCarthy born in Balcarce, Buenos Aires, my great-uncle, the only Argentine lost in a Irish flag boat during World War II.Thank you to all concerned for your cooperation and support.Commemoration - Sir Ernest Shackleton - Chief Warrant Officer Felix Artuso:Under the command of Captain Artur Krystosik, the Polish yacht S / Y Isfuglen from the 2015 Shackleton Expedition will commemorate Sir Ernest Shackleton and Warrant Officer Félix Artuso in Cemitério de Grytviken, South Georgia in late February to early March 2015. Thank you very much to Captain Krystosik and the 2015 Shackleton Expedition for their cooperation.Shackleton 2015:The goal of Shackleton 2015 (http://www.shackleton2015.pl) is to visit places related to Sir Ernest Shackleton's 1915 expedition.The main objective is to fulfill the dreams of many people involved in the expedition and commemoration of Sir E. Shackleton.The idea was born in 2010, when the Isfuglen steel ketch was purchased.For the next four years Isfuglen sailed to Iceland, Greenland, Canada and Spitsbergen to prepare the boat and crew for the final phase of Shackleton 2015 which begins in Ushuaia 02/09/2015.Sir Ernest Shackleton.he died of a heart attack at age 47 during his last polar expedition and is buried in South Georgia.Paying tribute to him and his outstanding achievements by lighting a candle on his grave was worth all the effort of the journey to the "end of the world."Crown sent by the Irish Sailors' Family Association (1939-1946) by its President Mr. Peter Mulvany, who organized this commemoration to the Argentine Submarinist Felix Artuso in Dublin and Grytviken.Plaque of the Family of Felix Artuso carried and placed by the Polish Sailboats Polonus (Mar del Plata - Usuahia) and the Sailboat Isfuglen (Usuahia - Grytviken).Photo of Captain Artur Krystosik and the crew of the sailboat Isfuglen (Poland) taken by Pat Lurcock Wednesday February 25, 2015 at the grave of Chief Warrant Officer Felix Artuso RIP in Grytviken Cemetery, South GeorgiaCommemorative Trip - First Petty Officer Félix Artuso:http://shackleton2014.com/spotkanie-w-mar-del-plata/From previous messages, our friends will know that the S / Y Polonus ran aground on King George Island and was unable to continue its journey to South Georgia.The Shackleton Expedition 2014 yacht S / Y Polonus brought our wreath and family plaque to Chief Petty Officer Felix Artuso for the Grytviken Cemetery.The grounding of the Polonus on King George Island created a problem and when Captain Artur Krystosik of the Shackleton Expedition 2015 yacht S / Y Isfuglen learned of our difficulties, he immediately offered to help and changed his sailing schedule to the following.The Polish yacht S / Y Isfuglen http://www.shackleton2015.pl/sy-isfuglen will set sail from Ushuaia on February 9, 2015, bound for the Arctowski Polish Antarctic Base, located on King George Island, Antarctica, to collect the wreath and memorial plaque for the grave of Chief Warrant Officer Felix Artuso, who is entombed in Grytviken Cemetery, South Georgia.The Isfuglen, under the command of Captain Artur Krystosik, is expected to arrive in South Georgia around the end of February 2015. Following the commemoration in South Georgia in memory of Sir Ernest Shackleton and Chief Warrant Officer Artuso, the Isfuglen will sail directly to Mar del Plata.Estimated date of arrival in Mar del Plata, around March 16, 2015. Many thanks to our Polish friends for helping to complete the objective.Article - April 3, 2012: Georgias: there are no flowers on the sailor's graveYoutube - Argentine Submarines in Malvinas 1982Article republished: Félix Artuso, the death of a prisoner of warArticle republished: http://Elmalvinese.com newspaperArticle republished: Maritime History and ArcheologyArticle republished: Latin American Submarine CommunityPolish Article: Polonus on the Shackleton RouteArticle: The Southern Cross - December 2014 - 100 years of the Shackleton expedition"ARA Suboficial Castillo" attended a Polish sailboat in AntarcticaPolish article: Polonus - Magazyn Wiatr - February 2015Note: September 5, 2014:1. The article on our website has been contributed by the British Report of Inquiry on the death of Warrant Officer (SIMQ) Felix Artuso - HMS Endurance in South Georgia - April 30, 1982 and subsequent confirmation on May 21, 1982 from the conclusions of the board by the Commander-in-Chief of the Fleet, Naval HQ, Northwood, UK.2. Although the stated aim of the British Board of Inquiry was to establish the facts related to the death of Warrant Officer Felix Artuso, a review of the transcript suggests that the investigation was also attempting to mitigate and deflect British responsibility for the incident on board the ARA Santa Fe. The British investigation team's decision to exonerate the British forces from any liability or negligence implies, at its core, an element of guilt on behalf of Warrant Officer Artuso for his own death, despite the fact that Felix was carrying out your duty properly.In my opinion, that implication demanded to be rejected, hence the article on our website that highlights the case of Félix.3. Testimonial evidence to the Board of Inquiry shows that the British knew that the ARA Santa Fe was in a dangerous state and disrespectful of its military requirements / war objectives or others, the use of Argentine prisoners of war by British forces to moving the ARA Santa Fe was a fundamental breach of the Geneva Convention, which ultimately led to a chain of events that ended in the death of Warrant Officer Artuso.Combatants are not permitted under any circumstances to derogate by force or by agreement or to waive any rights proscribed by the Geneva Convention for the protection of prisoners of war.The obligation to protect prisoners of war from exposure to dangerous situations is absolute and cannot be manipulated by combatants to fulfill their military objectives.War is war and mistakes and accidents happen.However, in the case of South Georgia, the white flag of Argentine surrender changed the nature of the battlefield, with the Geneva Convention relative to prisoners of war being the applicable code of conduct that dictates that prisoners of war shall not They must be placed in dangerous situations by their captors.Postscript - March 23, 2015:The death of an Argentine prisoner of war - Spanish version: Note - For legal reasons the English version takes precedence: The project, begun in July 2014, is completed below to reexamine the circumstances surrounding the death of Chief Warrant Officer Félix Artuso in April 26, 1982:The Geneva Convention - South Georgia:On page 224 of the book Operation Paraquat, The Battle for South Georgia written Roger Perkins, published in 1986, under the title, THE GENEVA CONVENTIONS, Perkins states "The spirit of the Conventions was respected when the crew of the Captain Bicain if they could help move the submarine from King Edward Point (Coronel Zelaya Point) to Grytviken. After surrender, they could not be ordered to put themselves in a dangerous position, however they could be invited, and they volunteered. . "end of quote.Perkins's opinion illustrates a lack of knowledge of international law.For your information, combatants are legally bound by the Geneva Convention not to place their POWs in risky situations and invitations on the battlefield for Prisoners to cooperate and engage in dangerous work are de jure and de facto a flagrant violation of international law.Mr. Perkins claims that the crew of the Santa Fe were invited and volunteered to move the Santa Fe and therefore the British were complying with the Geneva Convention.Analysis of the Document of Surrender signed by the Argentine and British commanders on April 26, 1982 in South Georgia clearly indicates coercion in the text.Surrender Document - South Georgia - April 26, 1982:The surrender instrument proposed by the Argentine Forces on Sunday, April 25, 1982 and formally signed on April 26, 1982, committed the Argentine side to surrender on Sunday, April 25, 1982, and ordered the Argentine forces in South Georgia to cease hostilities immediately upon notification of this document.Two sections, Paragraphs 4 and 5, are of concern:Paragraph 4: "I understand that I am obliged to secure and notify the British Task Force Commander of any dangerous defense measures for which my Forces are responsible or for which they are aware, such as mines, trapping of explosives and similar latent explosives" .Paragraph 5: "It is understood that my Forces will be treated as Prisoners of War and have the rights that apply under the appropriate article of the Geneva Convention provided that the above conditions are met."Paragraphs 4 and 5 clearly indicate that the British Commanders were dictating terms of surrender to Captain Bicain and Captain Lagos subject to the condition that the Argentine Forces were inter alia OBLIGED to make explosive material safe, etc., and only in that case , Argentine Prisoners would be granted the rights applicable as prisoners of war under the Geneva Convention.To reaffirm.Battlefield commanders are strictly prohibited from coercing and placing their Prisoners of War in a situation where there is a risk to their life or unilateral alteration of the conditions to which Prisoners of War are entitled in the field. battle after surrender.Text in Paragraph 4: "I understand that I am obliged to insure"and the conditionality indicated in Paragraph 5 "provided the above conditions are met" are a violation of International Law that affects the status of Prisoner of War.The Geneva Convention was negotiated between high contracting parties, including the Governments of the United Kingdom and Argentina, and the only authority that can change any condition is the high contracting parties.The document prepared by Surrender Major Guy Sheridan Royal Marines was from the outset legally erroneous and shows a lack of knowledge by Sheridan as to the duties and obligations towards prisoners of war by which she was required to follow under the Convention of Geneva.As Commanders of the British Forces in South Georgia,The International Red Cross:The British file on the death of First Deputy Officer Félix Artuso you Forwarded Geneva is the one where he was examined by the International Red Cross.The IRC did not make any public pronouncement before presenting the report through the Swiss Embassy in Buenos Aires to the Argentine Government.I am not aware of any official response from the Brazilian Government, which was named Protecting Power for Argentine prisoners of war, or from the Argentine Government to the contents of the IRC Report.Peter Mulvany BCL, HDIP ManagementArts,PresidentIrish Seafarers Relatives Association (1939-1946)Irish Seamen's Relatives Association (1939-46)