This presentation dwell upon various circulars and departmental instructions while adjudicating Service Tax cases.

1. Role of Board’s Circulars, Audit
Objections & Other Departmental
Guidelines
In Service TaxAdjudication
Manish Mohan
Additional Commissioner
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A Presentation by

2. The need for Circulars, Guidelinesand Clarifications?
Dissemination of information.
Uniformity
SC/HC/Tribunal Judgments / Orders.
In conformity with the intention behind enactment of
legislation.
Understanding of the Department.

3. The Authority
Section 5 and Section 151A of the Customs Act, 1962.
Section 37B of the Central ExciseAct, 1944 and Rule 31 of
the CE Rules, 2002.
The Provision under the Finance Act, 1994?
The Reference.

4. Binding or not? CaseLaws

5. TheLaw 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

6. Now think over this
Export of Services Rules, 2005.
The Haj Circular.
The Export Circular 1.
The Export Circular 2.
 Issue of Jurisdiction
Now Help me out.

7. Thanks
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