CIO 2014 Guj 5
[Date of Order: 2014-11-20]
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CEO 2014 AP 19
[Date of Order: 2014-11-13]
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STO 2014 All 1316
[Date of Order: 2014-11-11]
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CEO 2014 Bom 37
[Date of Order: 2014-11-10]
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CEO 2014 All 18
[Date of Order: 2014-10-16]
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CEO 2014 All 27
[Date of Order: 2014-10-07]
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STO 2014 Mad 885
[Date of Order: 2014-09-05]

Penalty: Powers to impose lesser penalty: Whether the Tribunal was justified in invoking Section 80 of the Finance Act, 1994 to decide not to impose penalty on the assessee: The assessee, by his conduct which is above board, has shown reasonable cause as required under Section 80 of the Finance Act, 1994 and the same was rightly accepted by the Tribunal.

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CEO 2014 Del 23
[Date of Order: 2014-09-03]
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CEO 2014 Bom 31
[Date of Order: 2014-08-26]
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STO 2014 Del 449
[Date of Order: 2014-08-04]
Service Tax Audit: Section 72A envisages an audit of an assessee’s records only in special circumstances, namely, when there is a failure to declare or compute the value of the taxable service, when the utilization of CENVAT credit in excessive of the limit permissible or by fraud etc., and when the business operations of the assessee are dispersed across multiple locations. Apart from Section 94, the Revenue could not show any other substantive provision which justifies a probe into the records of the assessee, under conditions akin to those contemplated by Rule 5A(2). The Revenue was also unable to show the compulsion of arming authorities with such sweeping powers, under the Rules.

Rules cannot be extended beyond what statute provides: The law is well settled that a rule acquires statutory force, so long as conforms to the provisions of the statute under which it is framed. The mere fact that a rule-making power is phrased in terms that indicates a general delegation of power,cannot lead to the inference that such power may be exercised to make rules that exceed the bounds of the statute. Rules may only give effect to the statute’s provisions and intent and cannot be used to create substantive rights, obligations or liabilities that are not within the contemplation of the statute.

Rule 5A(2): It is apparent that the only type of audit within the contemplation of the statute is that stipulated in Section, i.e. a special audit when only certain circumstances are fulfilled. The Parliament thus had a clear intention to provide for only a special audit. The fact that Section prescribes the conditions meriting such special audit compels the necessary inference that the Parliament did not intend to provide for a general audit that "every assessee" may be subjected to, "on demand". Any attempt to include provision for such a general audit through the back-door, such as through the impugned rule, is ultra-vires the rule making power conferred under Section 94(1). Rule 5A(2) must consequently be struck down. 

The Service Tax Audit Manual: The Service Tax Audit Manual, 2011 is merely an instrument of instructions for the service tax authorities; it is but obvious that it is not a statutory instrument and has no statutory force.

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CEO 2014 Guj 41
[Date of Order: 2014-07-25]
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CEO 2014 Guj 9
[Date of Order: 2014-07-23]
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CEO 2014 Guj 10
[Date of Order: 2014-07-09]
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CEO 2014 Guj 11
[Date of Order: 2014-07-09]
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CEO 2014 Bom 36
[Date of Order: 2014-06-12]
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STO 2014 All 1309
[Date of Order: 2014-05-23]
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CEO 2014 All 34
[Date of Order: 2014-05-09]
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CEO 2014 Bom 8
[Date of Order: 2014-04-23]
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CEO 2014 Bom 20
[Date of Order: 2014-04-23]
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CEO 2014 All 30
[Date of Order: 2014-04-10]
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Date: 29-03-2024
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