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CALL BOOK CASES SERVICE TAX

Service Tax - By: - Mr.M. GOVINDARAJAN - Dated:- 18-6-2015 Last Replied Date:- 26-6-2015 - A call book acts as a set of records of those central excise and service tax cases where the demand could not be realized due to reasons such as the department having gone in appeal and injunction from courts, etc. The Board s Circular No. 162/73/95-CX, dated 14.12.1995 provides that the following four types of cases that are pending adjudication are to be transferred to the Call Book: Cases in which the .....

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Call book, as it is already covered under this Category. It has been further clarified that where there are multiple noticees, the case can be transferred only in respect of those noticees who have made application in the Settlement Commission, and whose case has been admitted by Settlement Commission. Such cases should be taken out of the Call-Book after Settlement Order has been issued or where the case has been reverted back for adjudication. Cases where audit objections were contested; Ca .....

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pending in the call book on the issue of inclusion of after sales service and pre-delivery inspection charges in the Assessable value in the light of CESTAT Order dated 13.8.2010. Once transferred to the Call Book, the cases are not to be included in the list of cases pending adjudication. The cases in the call book are to be reviewed every month to identify any cases that are to be taken out of the call book and adjudicated. The C&AG pointed out in its audit report that in spite of clear in .....

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bstantial reduction in the number of unconfirmed demands in call book. C&AG in its audit report tabulated the date relating to performance of the department in respect of clearance of call book cases in service tax during the recent years and observed that the pendency of call book cases continues to be very high. Call book cases pending on 31st March Year Cases Revenue involved (in Cr. Rs.) Age wise pendency < 1 year .....

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