Role of Board’s Circulars, Audit

Objections & Other Departmental

GuidelinesIn Service Tax Adjudication

Manish MohanAdditional Commissioner

A Presentation by

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.

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.

Binding or not? Case Laws Ranadey Micronutrients.

Dhiren Chemicals.

Ratan Melting

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

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.

Thanks

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