https://www.taxtmi.com/circulars?id=53956 The circular prescribes a consolidated framework for launching prosecution under the Central Excise Act and the Finance Act for service tax: companies and responsible officers may be prosecuted; prosecution is normally limited to substantial evasion or misuse and to habitual evaders; prosecution requires evidence establishing mens rea and should not be used for mere technical disputes; sanction from senior authorities is mandatory; investigation reports in prescribed format and prompt filing after sanction are required; monitoring, registers, withdrawal procedures and compounding are prescribed. en-us Fri, 23 Oct 2015 00:00:00 +0530 Wed, 28 Oct 2015 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53956 The circular prescribes a consolidated framework for launching prosecution under the Central Excise Act and the Finance Act for service tax: companies and responsible officers may be prosecuted; prosecution is normally limited to substantial evasion or misuse and to habitual evaders; prosecution requires evidence establishing mens rea and should not be used for mere technical disputes; sanction from senior authorities is mandatory; investigation reports in prescribed format and prompt filing after sanction are required; monitoring, registers, withdrawal procedures and compounding are prescribed. Circulars Central Excise Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53956