Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ---- ❯
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    CircularsCentral Excise
    Authority to inspect the prosecution work and performance? FOR EVASION OF SERVICE TAX OR CENTRAL EXC...
    CircularsCentral Excise
    Whether prosecution once launched can be compound ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    CircularsCentral Excise
    What is the impact of prosecution under this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Cent...
    CircularsCentral Excise
    Can withdrawal of sanction order of prosecution is possible. If yes, then what the procedure men...
    CircularsCentral Excise
    What is the term of publication of name of person convicted as per this Circular No. 1009/16/2015-CX...
    CircularsCentral Excise
    Who will be responsible to monitor cases of prosecution as per this reasons include and how? FOR EVA...
    CircularsCentral Excise
    what is the procedure of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    CircularsCentral Excise
    Who has authority to sanction prosecution ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    CircularsCentral Excise
    What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE T...
    CircularsCentral Excise
    What is the prescribed limit for prosecution proceeding ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCI...
    CircularsCentral Excise
    The person who are liable to prosecuted ?-FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Notes
    All› Central Excise
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    CircularsCentral Excise
    Authority to inspect the prosecution work and performance? FOR EVASION OF SERVICE TAX OR CENTRAL EXC...
    Show AI Summary
    Inspection of prosecution work: ensure compliance with prosecution guidelines and address pendency and non-compliance in tax enforcement.
    Inspection of prosecution work requires the Director General, Directorate of Performance Management and Chief Commissioners to inspect Commissionerates to verify scrupulous compliance with the Circular's guidelines for launching prosecution. Inspections must examine reasons for pendency and non-compliance in prosecution cases and ensure recording of statistical data during field visits to support oversight of prosecution performance.
    CircularsCentral Excise
    Whether prosecution once launched can be compound ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    Show AI Summary
    Compounding of offences: administrative authorities may permit settlement by payment and written offer when prosecution is initiated.
    Compounding of offences for evasion under central excise and service tax allows the Principal Chief/Chief Commissioner to compound offences on payment of the compounding amount; Section 9A(2) of the Central Excise Act as applied to service tax via section 83 of the Finance Act authorises this, and circulars require that persons against whom prosecution is initiated or contemplated be informed in writing of the offer to compound.
    CircularsCentral Excise
    What is the impact of prosecution under this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Cent...
    Show AI Summary
    Prosecution guidelines: sanctions granted after the circular govern cases regardless of offence date, with sanctioned cases reviewed.
    Prosecution guidelines apply to all cases where sanction for prosecution is accorded after the circular's issue date, and such cases must be prosecuted according to the circular regardless of the offence date. Sanctioning authorities must review cases in which prosecution has been sanctioned but no complaint filed, reassessing them against the circular's provisions before any complaint is presented.
    CircularsCentral Excise
    Can withdrawal of sanction order of prosecution is possible. If yes, then what the procedure men...
    Show AI Summary
    Withdrawal of prosecution permitted after final exoneration in parallel quasi judicial proceedings; formal application required to seek withdrawal.
    Withdrawal of prosecution is permitted where identical allegations led to the noticee's exoneration in quasi judicial proceedings and that order is final; the senior tax or investigative leadership shall direct the commissionerate to file an application through the public prosecutor requesting judicial permission to withdraw the complaint in accordance with law and prosecution guidelines.
    CircularsCentral Excise
    What is the term of publication of name of person convicted as per this Circular No. 1009/16/2015-CX...
    Show AI Summary
    Publication of convicted persons' names may be sought by the department through courts under central excise and service tax law.
    Power exists under the Central Excise statutory framework, as applied to service tax by the Finance Act, to publish the name and place of business of persons convicted under the relevant enactments; courts have exercised this power sparingly, and the department is directed to request courts to invoke this publication power in deserving cases for all convicted persons.
    CircularsCentral Excise
    Who will be responsible to monitor cases of prosecution as per this reasons include and how? FOR EVA...
    Show AI Summary
    Prosecution monitoring: Principal Commissioners must track and review cases monthly to ensure satisfactory progress.
    The Principal Commissioner/Commissioner must monitor prosecution files monthly, take corrective action where necessary, and inspect the prosecution register in the Prosecution Cell at least once every quarter. Designated supervisors in zonal investigative units must oversee prosecution work. Prosecution registers in prescribed formats are to be maintained, regularly updated and kept in the Commissionerate Prosecution Cell and in zonal units to enable systematic tracking of prosecution cases.
    CircularsCentral Excise
    what is the procedure of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    Show AI Summary
    Prosecution Sanction: mens rea and evidentiary sufficiency determine whether tax evasion prosecution proceeds.
    Prosecution proposals for service tax or excise evasion must be examined and forwarded by the adjudicating authority to the sanctioning Principal Chief/Chief Commissioner or Principal/Director General; prosecution requires evidence of mens rea and should not be launched in purely technical or interpretation disputes. Criminal standards (beyond reasonable doubt) must be weighed separately from adjudication findings; prosecution may be initiated before adjudication in serious cases. Investigation reports must be prepared within one month and sanction obtained prior to filing; authorised officers must secure exhibits and coordinate with public prosecutors, with reporting obligations for delays and monthly updates to the sanctioning authority.
    CircularsCentral Excise
    Who has authority to sanction prosecution ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :
    Show AI Summary
    Sanction for prosecution: designated senior authorities must authorize and formalize prosecution before filing criminal complaints.
    Sanction for prosecution is required before initiating criminal complaints in service tax and central excise matters. The Principal Chief/Chief Commissioner must sanction routine cases, while the Principal Director General/Director General, CEI must sanction cases investigated by the Directorate General of Central Excise Intelligence. The sanctioning authority issues a written order and forwards it to the Commissionerate for expeditious filing of the complaint.
    CircularsCentral Excise
    What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE T...
    Show AI Summary
    Habitual evasion: prosecution permitted where repeated confirmed demands and substantial cumulative tax evasion or credit misuse.
    Prosecution may be initiated against a company or assessee classified as a habitual evader where multiple confirmed demands (at first appellate level or above) for Central Excise duty or Service Tax, or findings of Cenvat credit misuse arising from fraud or suppression, occur within a prior period and the cumulative duty or tax evaded or credit misused meets a substantial monetary threshold; the Offence Register (335J) may be used to identify such assessees.
    CircularsCentral Excise
    What is the prescribed limit for prosecution proceeding ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCI...
    Show AI Summary
    Prosecution threshold: prosecution requires evasion exceeding the prescribed monetary limit before proceeding for excise or service tax offences.
    Prosecution for evasion of Central Excise duty or Service Tax, or misuse of Cenvat credit in relation to offences specified under sub section (1) of Section 9 of the Central Excise Act, 1944 or sub section (1) of Section 89 of the Finance Act, 1994 should normally not be launched unless the evasion meets or exceeds the prescribed monetary threshold set out in the departmental guideline.
    CircularsCentral Excise
    The person who are liable to prosecuted ?-FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE
    Show AI Summary
    Corporate criminal liability: officers and partners can be prosecuted for company service tax or excise evasion.
    Persons in charge of and responsible for a company's business are prosecutable alongside the company for service tax or central excise evasion; where an offence by a company is shown to involve the consent, connivance or neglect of a director, manager, secretary or other officer, that individual is deemed guilty. The statutory definition of company includes firms and associations and treats a partner as a director, extending corporate liability principles to service tax prosecutions.

    TMI Notes

    All› Central Excise
    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Home› TMI Notes › Central Excise › Circulars › Category › This
      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Central Excise

      What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

      18 December, 2015

      Contents
      Circulars
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise - Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax

      What is the meaning of term “Habitual Evaders” in terms of prosecution? 

      Habitual evaders: Notwithstanding the above limits, prosecution can be launched in the case of a company/assessee habitually evading tax/duty or misusing Cenvat Credit facility.  A company/assessee would be treated as habitually evading tax/duty or misusing Cenvat Credit facility, if it has been involved in three or more cases of confirmed demand (at the first appellate level or above) of Central Excise duty or Service Tax or misuse of Cenvat credit involving fraud, suppression of facts etc. in past five years from the date of the decision such that the total duty or tax evaded or total credit misused is equal to or more than Rs. One Crore. Offence register (335J) may be used to monitor and identify assessees who can be considered to be habitually evading duty.

      Topics

      ActsIncome Tax
      Next ➔