DISCLAIMER
Information is being made available in this booklet purely as a measure of public facilitation. The provisions of the Finance Act 1994, rules made thereunder, notifications and circulars or instructions of the Boards shall prevail over the answers provided in this booklet in case of any contradiction. While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs does not hold itselfs liable for any consequences, legal or otherwise, arising out of the use of any such information.
For complete information please refer to the Finance Act, 1994, rules made thereunder and notifications and circulars. For further information you may contact jurisdictional Service Tax office.
Apart from the unintended spelling mistakes, it is not understood as to why the Board is eager to say that the provisions of the FA, 1994, rules made thereunder, notifications and Circulars or instructions of the Boards [ Do we have two Boards? ] shall prevail over the answers provided in the booklet when the fact of the matter is that the FAQ has 23 Q&As and these are the sum total of those appearing in the Board Circulars & and which reality is also admitted at the end of the FAQ.
Probably, the Board knows that it is treading on thin ice.