TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Mandatory Pre-Show Cause Consultations for Excise and Service Tax Over Rs. 50 Lakhs, with Specific Exclusions Detailed.</h1> The circular clarifies the requirement for pre-show cause notice consultations in Central Excise and Service Tax cases, reiterating that such consultations are mandatory for demands exceeding Rs. 50 lakhs, except in cases involving fraud, collusion, willful misstatement, suppression of facts, or legal contraventions intended to evade taxes. It specifies that the exclusion from this requirement is case-specific, not formation-specific, and applies to cases under the Central Excise Act, 1944, and Chapter V of the Finance Act, 1994. The circular advises informing relevant trade, industry, and field formations and invites feedback on implementation difficulties.
TaxTMI 
TaxTMI 
