Service tax
Neeraj Kumar Giri
(Querist) 24 April 2014
This query is : Resolved
Dear Experts,
If a Superintendent of Service Tax came to know that a particular Assessee who is engaged in work contract and whose turnover is above 10 lakhs in consecutive years, can he issue a show cause notice for why the assessee has not registered himself in service tax ST-2, as well as under which section of Service Tax he can call him for enquiry.
T. Kalaiselvan, Advocate
(Expert) 24 April 2014
Consult your tax consultant, in my opinion the Superintendent , based on the reliable information about your turnover may issue notice.
R.V.RAO
(Expert) 25 April 2014
As provided under Rule 5A of STR,(service tax rules) 1994, an officer authorized by the Commissioner can have access to an assessee‟s registered premises for the
purpose of carrying out any scrutiny, verification and checks as may be
necessary to safeguard the interest of revenue.
Section 14 of Central Excise Act, 1944 (‘CEA’) made applicable to service tax per Section 83 of the Finance Act 1994 (‘Act’), authorises any ‘central excise officer’ empowered by the
Central Government to issue summons to any
person in respect of any enquiry related to
service tax
Persons authorised include
Chief Commissioner of Service Tax
Commissioner of Service Tax
Commissioner of Service Tax (Appeals)
Additional Commissioner of Service Tax
Joint Commissioner of Service Tax
Assistant Commissioner of Service Tax
Deputy Commissioner of Service Tax
Any other officer of the Service Tax Department, or
any person (including an officer of the State Government) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) with any of the
powers of a Central Excise Officer under the CEA
source:
http://taxmantra.com/services/individual-taxation/service-tax/
R.V.RAO
(Expert) 25 April 2014
thanks. sri jaggarao garu.
