Page 127 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes treated as return u/s 139. Now A O can issue him notice u/s 143(2) till 30-Sept-2010 to call for
various documents and records and undertake to scrutinize the documents and compute/
recomputed assessable income and tax. The assessment shall be considered to have been carried
out u/s 147. If the A O issues notice u/s 143(2) after 30-Sept-2010, then the proceeding u/s 147
would be void.
Now consider, that in the above case – in response to notice u/s 147 , the assessee “X” does not
file any return. Then A O shall proceed u/s 147 to the Best of his Judgment to assess the income
and tax. In doing assessment as per Best Judgement, the A O shall be bound by the procedures
of Sec 144. U/s 148 notice can be issued till the end of six years from the end of relevant A Y.
There are various criteria laid down as to whose sanction is required and the monetary limits
etc. But suffice here to say that notice u/s 148 cannot be issued after expiry of 6 years from the end
of relevant A Y – whatever may be the income escaping assessment.

Self Assessment

Fill in the blanks:
6. Section ................................. provides for publishing the name of any person and any other
particulars relating to any proceedings under the provisions of Chapter V of the Finance
Act, 1994, in relation to such person, in public interest.
7. In cases where service tax has been not .................................or paid or short-levied or short-
paid or erroneously refunded by the reason of fraud; or collusion; or willful mis-statement;
or suppression of facts.
8. ................................. is a relatively new tax and as with any new tax it’s understanding and
correct implementation may take time.

9. Service Tax is administered by the ................................. & Service Tax Commissionerates
and the Service Tax Commissionerates working under the Central Board of Excise &
Customs, Department of Revenue, Ministry of Finance, Government of India.

10. ................................. has from the very beginning adopted a flexible approach concerning
Service Tax administration.



Caselet Ambuja Cements Ltd. v. UOI 2009 (14) S.T.R. 3
(P & H)

he assessee was engaged in the business of manufacturing and selling of cement
and had been duly paying the excise duty in respect of cement produced by it. The
Tassessee claimed that it supplied cement to its customers "FOR destination" and
bore the freight up to the door steps of the customer i.e. the destination point. The assessee
had taken the CENVAT credit of the service tax paid on the aforementioned freight by it.

The Department contended that the payment of service tax on the freight incurred by the
assessee was not input service as per rule 2(l) of the CENVAT Credit Rules, 2004 and hence
the CENVAT credit was not admissible on it under the said Rules.
The High Court observed that the 'input service' has been defined under rule 2(l) to mean
any service used by the manufacturer whether directly or indirectly and also includes,
inter alia, services used in relation to inward transportation of inputs or export goods and
outward transportation up to the place of removal.
Contd....

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