Role of Board's Circulars, Audit Objections and other Departmental Guidelines in Service tax...
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Transcript of Role of Board's Circulars, Audit Objections and other Departmental Guidelines in Service tax...
![Page 1: Role of Board's Circulars, Audit Objections and other Departmental Guidelines in Service tax adjudications.](https://reader035.fdocuments.in/reader035/viewer/2022062902/58eeb7c91a28aba7068b4673/html5/thumbnails/1.jpg)
Role of Board’s Circulars, Audit
Objections & Other Departmental
GuidelinesIn Service Tax Adjudication
Manish MohanAdditional Commissioner
A Presentation by
![Page 2: Role of Board's Circulars, Audit Objections and other Departmental Guidelines in Service tax adjudications.](https://reader035.fdocuments.in/reader035/viewer/2022062902/58eeb7c91a28aba7068b4673/html5/thumbnails/2.jpg)
The need for Circulars, Guidelines and Clarifications?
Dissemination of information.UniformitySC/HC/Tribunal Judgments / Orders.In conformity with the intention behind enactment of legislation.
Understanding of the Department.
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The Authority
Section 5 and Section 151A of the Customs Act, 1962.
Section 37B of the Central Excise Act, 1944 and Rule 31 of the CE Rules, 2002.
The Provision under the Finance Act, 1994?
The Reference.
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Binding or not? Case Laws Ranadey Micronutrients.
Dhiren Chemicals.
Ratan Melting
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The Law is
The Circular that is contrary to the statutory provision has really no existence in law.
But in case of audit objections the instruction is
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Now think over this
Export of Services Rules, 2005.
The Haj Circular.The Export Circular 1.The Export Circular 2. Issue of JurisdictionNow Help me out.
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Thanks
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