Service Tax Matters

[Jagdish Khandelwal & Co]

Dear All,

 

One of my client is having assessed service tax dues of Rs 2 cr, the department has written a letter to us (as auditor) asking us to provide the copies of the balance sheet & P/L account for  last 5 FY along with the PAN of all the Partners. What is the legal sanctity of this letter? Whether I am bound to supply the documents asked for ? If yes than under which section.

 

Please give your suggestion.

 

CA Jagdish Khandelwal

Jagdish Khandelwal & Co

Chartered Accountants

303 Varsha Villa, Q Road

Bistupur, Jamshedpur

Ph:0657-2320792,2302066

+91-9431117621

 

 

[Roy Ghosh Associates]

For divulging any information to anybody regarding your auditee, you have to take the cognisance of the appointing authority. 

Subrata Roy sent from my iPhone

--
forum4ca is a Google Group of eServe online for the benefit of CA and other professionals. It is especially meant for written discussion & circulate information within group members. The mail may contain such research/advice/opinion/information/fact provided by any member and are subject to the accuracy and of the description of facts.The forum4ca, do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts. Further this Group’s Owner/Moderator/Member are not liable for any damages or costs suffered due to action/transaction based on information on this Group.
 
To join and/or to post to this group send email: foru...@googlegroups.com
To unsubscribe from this group, send email to:forum4ca+unsub...@googlegroups.com
For more options, visit this group at:http://groups.google.co.in/group/forum4ca or www.eserveonline.net
 
---
You received this message because you are subscribed to the Google Groups "forum4ca" group.
To unsubscribe from this group and stop receiving emails from it, send an email to forum4ca+u...@googlegroups.com.
For more options, visit https://groups.google.com/groups/opt_out.

[Biswa Ranjan Pattnaik]

Dear Sri Khandelwal,

 

As per section 83 of Finance Act’1994, provisions of certain sections of the Central Excise Act, 1944 are also applicable to service tax matters. Section 14 of the Central Excise Act, 1944 is one of such section which is applicable to service tax matters. For your ready reference sub-section (1) and (2) of section14 are reproduced hereunder:

(1) Any Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.

 

(2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required:

 

            Provided that the exemptions under Sections 132 and 133 of the Code of Civil Procedure, 1908 (5 of 1908) shall be applicable to requisitions for attendance under this section.

 

 

It is therefore felt that if the officer has issued summons exercising  his power u/s  14 of the Central Excise Act,1944, then you may have to comply with the terms of the summon.

 

Thanking you,

Yours faithfully,

 

Biswa Ranjan Pattnaik, FCA, LL.B,

Kar & Pattnaik,

Chartered Accountants,

N2/171, IRC Village, Nayapally,

Bhubaneswar-751015,Orissa.

Tel: 9437011066;0674-2558051

To unsubscribe from this group, send email to:forum4ca+u...@googlegroups.com

[sumit agarwal]

Dear Jagdishji,

 

I don't think that there is any section or any provisions in service tax law where the department has the power to call for the information from the third party (Section 133 as applicable to the Income Tax Act, 1961).

So, you are not bond to supply the documents on the basis of the letter from the department as there is no such provisions in service tax law. You can simply reply to that letter that we have got no powers to supply the documents of our clients . 

 

 In case you need any further assistance please let me know.

 

Thanks & Regards
CA Sumit Kr Agarwal

M/S. AGARWAL S K & CO.

Chartered Accountants

ASK ME IN SERVICE TAX

9903979735. 

From: Roy Ghosh Associates <royg...@hotmail.com>
To: "foru...@googlegroups.com" <foru...@googlegroups.com>
Sent: Friday, 24 January 2014 11:13 AM
Subject: Re: [CA RUNGTA PD] Service Tax Matters

To unsubscribe from this group, send email to:forum4ca+u...@googlegroups.com