https://www.taxtmi.com/article/detailed?id=199 CBEC circulars, orders and instructions constitute binding administrative guidance for the Department and its officers in service tax matters and must be followed in implementing provisions, valuation, exemptions and procedures. Courts are not bound by such circulars; beneficial circulars are applied retrospectively while oppressive ones operate prospectively; ambiguities favor the assessee; and circulars inconsistent with law may be set aside and treated as void ab initio. en-us Thu, 16 Oct 2008 00:00:00 +0530 Fri, 17 Oct 2008 11:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=199 CBEC circulars, orders and instructions constitute binding administrative guidance for the Department and its officers in service tax matters and must be followed in implementing provisions, valuation, exemptions and procedures. Courts are not bound by such circulars; beneficial circulars are applied retrospectively while oppressive ones operate prospectively; ambiguities favor the assessee; and circulars inconsistent with law may be set aside and treated as void ab initio. Articles Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=199