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July 2011

Circular No. 140/2011-ST, dated 12-5-2011.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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It is clarified that prosecution provisions will be launched where there is existence of culpable mental state and the burden of proving non-existence of ‘mens rea’ is on the accused. The Circular has also clarified that prosecution proceedings will be launched in cases where the offence is exceeding the monetary limit of ten lacs except where the case is of repeated offence. The prosecution can be launched only with the approval of Chief Commissioner.

The Circular has given detailed guideline to the field formulations regarding prosecution provisions in relation to:

(a) Provisions of services without issue of invoice;

(b) Availment and utilisation of CENVAT credit without actual receipt of input services;

(c) Maintaining false books of account or supplying of false information; and

(d) Non-payment of service tax collected for a period of more than 6 months, etc.

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