https://www.taxtmi.com/caselaws?id=800780 Jurisdictional service-tax authorities have no statutory power to issue clarifications on a person's service-tax liability in response to representations. Chapter VA of the Finance Act, 1994 provides an advance-ruling mechanism only for qualifying applicants and does not create a separate clarification process. Taxability and registration must be determined through quasi-judicial adjudication, with an opportunity of hearing; an unauthorised clarification would bypass those safeguards. Liability for a relevant period may require examination of agreements, contractual relationships and statutory amendments. A clarification issued without statutory authority cannot bind parties or statutory authorities. en-us Tue, 06 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800780 Jurisdictional service-tax authorities have no statutory power to issue clarifications on a person's service-tax liability in response to representations. Chapter VA of the Finance Act, 1994 provides an advance-ruling mechanism only for qualifying applicants and does not create a separate clarification process. Taxability and registration must be determined through quasi-judicial adjudication, with an opportunity of hearing; an unauthorised clarification would bypass those safeguards. Liability for a relevant period may require examination of agreements, contractual relationships and statutory amendments. A clarification issued without statutory authority cannot bind parties or statutory authorities. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800780