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2014 (1) TMI 1052 - AT - Service TaxCommercial or industrial construction services - Non remittance of service tax - ST-3 Returns not filed - Appellant took plea under Board Circular 7.10.98 - Held that:- Clarifications by the Board are intended to guide field formations, but occasionally tend to achieve the opposite. Provisions of the Finance Act, 1994 clearly enjoin that service tax is remittable (unless otherwise provided in the Statute) by every taxable service provider at every stage of provision of a taxable service. The recipient of a taxable service may be entitled to avail input credit of the service tax remitted, within the ambit of provisions of the Cenvat Credit Rules. The fact that taxable service is provided at various stages or by several agencies sequentially does not alter the trajectory of the legislative provisions. Circulars dealt with customs house agent service and architect service. It is axiomatic that while the Board may be authorized to issue any instruction/guidance to field formations, there is no legislative authority for the Board to be issuing comprehensive commentary on the entire gamut of the Finance Act, 1994 The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. Had the appellant gone through the provisions of the Finance Act, 1994, there would be no occasion for a doubt as to its liability to service tax - Decided against assessee.
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