Please respect the Board – CBEC requests Commissioners
It has come to the notice of the Board that a Commissioner has issued a Standing Order on an issue relating to service tax, contrary to the clarification / circular issued by the Board. The issue was examined and the Commissioner was advised to withdraw the said Standing Order immediately.
Now the Board requests the Chief Commissioners to tell their Commissioners to bring to the notice of the Board, any dissenting opinion of the Commissioners instead of their rushing to issue Standing Orders contradictory to Board's instructions. Why should the Board tolerate such undisciplined commissioners? Even the Supreme Court had held that Board circulars are binding on the Commissioners even if they are wrong. The Commissioner has no choice; he is not to question why, he's but to do and die! Commissioners who disobey the Board so blatantly do not deserve to be Commissioners and Board should take serious action instead of politely requesting them to be obedient.
CBEC's F. No. 345/2008 - TRU Dated 11 th March 2008.