Home Case Index All Cases Indian Laws Indian Laws + Commission Indian Laws - 2013 (11) TMI Commission This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 640 - CENTRAL INFORMATION COMMISSIONAccess to Service Tax Audit Manual, 2011 - Upload of a document namely ‘HSN’ on the website - Held that:- There is no reason why the Service Tax Audit Manual, 2011 should not be put on the website of the respondent public authority. Section 4(6)(v) of the RTI Act expressly provides for publishing of rules and regulations held by it or under its control or used by its employees. Therefore, since such documents are to be published, there is no reason why such documents cannot be put on its website. The Commission therefore directs the respondent to put on its website the Service Tax Audit Manual, 2011. Insofar as the HSN is concerned it is a document which, as per respondent, is published by the World Customs Organization and, therefore, cannot be said to be held by the public authority. The Commission is of the view that there is no obligation on the part of the public authority to put HSN on its website. If this was the case, there would be no end to the documents required to be put on website by any public authority - Decided partly in favour of appellant.
|