To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016 With a view to provide a level playing field… Read More »
Circular No. 1050/38/2016-CX F.No. 207/0512014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs North Block, New Delhi Dated the 8th of November, 2016 To, The Principal Chief Commissioners/ Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) The… Read More »
Indirect Taxes Manual Key Features of Indirect Taxes Manual • Comprehensive Commentary on Excise, Service Tax and Customs • Deals with topics relating to Practice and Procedure • Covers the Updated Statute, Notifications, Circulars and other releases, as on date. • Ready to refer Tables, to assist in application of the • Flowcharts to guide the… Read More »
Summons under Customs, Excise & Service Tax 1. Introduction: 1.1 A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. Calling suspect… Read More »
INSTRUCTION F. NO. 137/39/2007-CX-4, DATED 26-2-2007 It has come to the notice of the Board that on many occasions, merely for obtaining information or documents pertaining to service tax cases/matters, officers of field formations or intelligence agencies resort to issuance of summons (Under section 14 of the Central Excise Act, 1944 as is made applicable… Read More »
Appeals to Commissioner (Appeal) in Excise, Cusotms,Service tax 1. Introduction 1.1 Under Central Excise/Customs/Service Tax laws, the officers of Customs & Central Excise have been empowered to act as a quasi-judicial authority and decide as to whether an infringement or contravention has taken place and whether penal action is called for. The adjudication proceedings are… Read More »
Filing of Appeal before CESTAT Forms Part-IV 1. Introduction: 1.1 In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given 1.2 The… Read More »
Interrogation Investigation: Issuance of Summons and Recording of Statement 1. Introduction: 1.1 Investigation means search for material and facts in order to find out whether or not an offence has been committed. Establishing an offence depends entirely on effective and meticulous investigation. Customs authorities are empowered to investigate offences under the Customs Act and allied… Read More »
Concept of Call Book in Indirect Taxes Abbreviations Used ATN: Action Taken Note C &AG: Comptroller and Auditor General CBEC: Central Board of Excise and Customs CERA: Central Excise Revenue Audit CESTAT: Customs, Excise and Service Tax Appellate Tribunal CRA: Customs Revenue Audit. DARPG: Department of Administrative Reforms and Public Grievances LAR: Local Audit Report… Read More »
Principles of Natural Justice INDEX Introduction Nemo debet essc judex in propria causa Bias: Pecuniary Bias Personal Bias Official Bias Audi alterem partem Issuance of Notice Notice to Indicate Evidence Being Relied Upon Return of Non-Relied upon Documents Right to make Representation Reasonable time to file Reply Grant of Personal Hearing Personal Hearing and Decision… Read More »