Information asked by Service tax survey Section.

[vinay wakde]

Recently we have received a letter from the Superintendent (Servey), service Tax Department for  submitting the  payment details of all the Services providers for FY 2012-13. We have submitted the list of service providers, their address & Service tax Registration number and also requested to visit the factory for verification. However, the Superintendent (Survey), Service Tax  is insisting us to submit payment details (service provider wise) for the FY 2012-13 on CD.   Kindly advise us in the matter.  Is there any legal  provisions  to collect such data from Service Tax recipient.

Regards,

VINAY

 

AI Summary

Tax information demand: authorities may require provider payment records but recipients must exercise reasonable care before sharing.
Revenue authorities can lawfully demand information and documents and may issue summons for non compliance. A recipient's core obligation is to maintain input service records to support CENVAT credit; the burden to prove admissibility arises if the department challenges credits under rule 9(6). Recipients are expected to exercise reasonable care, not to verify each provider's tax payments independently. If supplying electronic data, provide a tamper resistant CD alongside a printed copy and obtain acknowledgment; confirm any superintendent investigatory authority or required higher authorization before wider disclosure.