Power to issue supplementary instructions enables revenue authorities to issue incidental and supplemental implementation guidance for the Act. The Board or the Chief Commissioners of Central Excise are empowered to issue instructions addressing incidental or supplemental matters necessary for implementing the Act under the Service Tax Rules, 1994, permitting administrative issuance of procedural or clarificatory directions to ensure effective application of statutory provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to issue supplementary instructions enables revenue authorities to issue incidental and supplemental implementation guidance for the Act.
The Board or the Chief Commissioners of Central Excise are empowered to issue instructions addressing incidental or supplemental matters necessary for implementing the Act under the Service Tax Rules, 1994, permitting administrative issuance of procedural or clarificatory directions to ensure effective application of statutory provisions.
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