Rule-making power allows the government to prescribe service tax procedures, credit, recovery and retrospective application with parliamentary review. The Central Government may make rules to implement the service tax chapter covering collection and recovery, determination of taxable value, registration and returns, attachment and publication of proceedings, verification and appeals, CENVAT credit and recovery, export rebates, compounding and settlement, procedural forms and restrictions, and authorising revenue authorities to issue instructions; the first exercise may provide retrospective effect from Chapter commencement, and all rules and notifications must be laid before both Houses of Parliament for statutory scrutiny and may be modified or annulled without affecting prior actions.
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.
Rule-making power allows the government to prescribe service tax procedures, credit, recovery and retrospective application with parliamentary review.
The Central Government may make rules to implement the service tax chapter covering collection and recovery, determination of taxable value, registration and returns, attachment and publication of proceedings, verification and appeals, CENVAT credit and recovery, export rebates, compounding and settlement, procedural forms and restrictions, and authorising revenue authorities to issue instructions; the first exercise may provide retrospective effect from Chapter commencement, and all rules and notifications must be laid before both Houses of Parliament for statutory scrutiny and may be modified or annulled without affecting prior actions.
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