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NON CO-OPERATION WITH AUTHORITIES FOR THE PURPOSE OF AUDIT

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 19-3-2015 - In H.B. Dave V. Commissioner of Central Excise & Service Tax, Vadodara - I - 2015 (3) TMI 581 - CESTAT AHMEDABAD the audit team of the Central Excise Department addressed a letter to the appellant on 23.07.2009 for producing and submitting the appellant s profile. The said letter was received but no information/documents has been furnished by the appellant. Therefore the Audit team made a reminder on 07.09.2009 to the appellant. T .....

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Section 77(1) (c) of the Finance Act, 1994 read with Rule 5A(2) of the Service Tax Rules, 1994. The appellant filed appeal before the Commissioner (Appeals) who is the first appellate authority against the order of the Adjudicating Authority. The appellate authority upheld the order of the lower authority. Against this order the appellant filed appeal before the Tribunal. Section 77 of the Finance Act, 1994 provides for penalty for contravention of rules and provisions of the Act for which no p .....

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enalty which may extend to ten thousand rupees or two hundred rupees for every day during which such failure continues, whichever is higher, starting with the first day after the due date, till the date of actual compliance. Rule 5A(2) of Service Tax Rules, 1994 (before amendment vide Notification No. 23/2014-Service Tax, dated 05.12.2014) provides that every assessee shall, on demand, make available to the officer authorized under sub-rule (1) or the audit party deputed by the Commissioner or t .....

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