WebJan 8, 2012 · A circular is binding only on the officers of the department and not on the assessee. Notification Notification is just under an Act in importance and is more binding than a circular. Whether it is an assessee, courts or officers, a notification is binding for all. WebCircular dated 8.4.2011 had been issued by the Central Board of Excise and Customs with respect to service tax. In case service tax stands exempted, education cess and secondary and higher education cess shall not be levied. 20. 26. This Court in SRD Nutrients Private Limited (supra) has observed that the circulars bind department.
List of circulars - Wikipedia
WebJul 22, 2015 · Circulars can be issued by the Board to explain or tone down the rigours of law and to ensure fair enforcement of its provisions. These circulars have the force of law and are binding on the income tax authorities, though they cannot be enforced adversely against the assessee. Normally, these circulars cannot be ignored. WebNov 8, 2024 · Notably, administrative circulars are issued in relation to an occupied field of law which is enacted by the Parliament to ensure achievement of its objectives and provide clarifications in execution of the same. Therefore the power of MCA to issue such circulars is circumscribed by the Act and the Rules. how to send multiple files in email
Binding Effect of Circulars on Revenue Authorities
Web5 rows · Mar 13, 2012 · The circulars issued under Section 37B are binding on the Central Excise officers, however, if ... WebThis Circular and its Supplement apply to printing and binding only in those agencies or departments which are exempted by law from the provisions of Title 44 of the U.S. … WebSep 21, 2015 · The board circulars are binding on the revenue authorities till the provisions of the circular are not proved contrary to law by High Court or Supreme Court. The board circulars are not to be relied upon once they are declared as contrary to the provisions of law by the Courts. how to send multiple emails at once