https://www.taxtmi.com/caselaws?id=756179 A Board circular or executive instruction cannot override the statute or the law declared by courts, and departmental authorities are bound by it only to the extent it is consistent with the Act. Applying that principle to Circular No. 98/1/2008-Service Tax dated 04.01.2008, the Court noted that the controversy was already covered by settled precedent and that the circular could not support the revenue's case. As a result, no substantial question of law arose for adjudication, and the revenue's challenge failed. en-us Wed, 10 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756179 A Board circular or executive instruction cannot override the statute or the law declared by courts, and departmental authorities are bound by it only to the extent it is consistent with the Act. Applying that principle to Circular No. 98/1/2008-Service Tax dated 04.01.2008, the Court noted that the controversy was already covered by settled precedent and that the circular could not support the revenue's case. As a result, no substantial question of law arose for adjudication, and the revenue's challenge failed. Case-Laws Central Excise Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756179