VEDANTA DESHIKA (Practice) (317 Points)
06 October 2011Dear Friends
CAN YOU PLS CLARIFY THIS SENTENCE CONTAINED IN RULE 10 OF Service tax rules, 1994
"any notice issued but not adjudged by any of the Central Excise Officer administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have been issued by Central Excise Officers of the said unit."
thnx in advance
pahuja
(C.A Final Student )
(472 Points)
Replied 06 October 2011
Hi Vedanta.
"any notice issued but not adjudged by any of the Central Excise Officer administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have been issued by Central Excise Officers of the said unit."
The contention of your question is hereunder..
Large Taxpayer units shall be deemed to have been issued by Central Excise Officer in following case.
If Chief commissioner of central excise give ACCEPTANCE Immidiately before the date of grant
or
approved Large Taxpayer unit.
by issuing Any Notice which is not adjudged by central excise officer..
Hope your query got solved.
Thanks and Regards.
Suraj Pahuja
VEDANTA DESHIKA
(Practice)
(317 Points)
Replied 06 October 2011
Sorry Dear pahuja.. but relli i m not really getting this para... wats dis notice all about. wats dis grant of acceptance... if yu cud pls explain in a bit detailed manner... thnks regards
VEDANTA DESHIKA
(Practice)
(317 Points)
Replied 06 October 2011
grant of acceptance means the acceptance of "Consent form" of Large tax payer.. Is it???
pahuja
(C.A Final Student )
(472 Points)
Replied 07 October 2011
Hi vedanta
Your contention is absolutely correct
Acceptence termed as Concent here..
Thanks and Regards
Suraj pahuja
CAclubindia
