Is the Delhi Service Tax Commissioner blissfully ignorant or brashly arrogant?
It is really amazing that a Commissionerate in the Capital right under the nose of the Board can blatantly violate the laws of the land, especially the ones framed by his bosses in the CBEC and at the same time book cases against unfortunate assessees for violating the laws framed by the same Board. There used to be a concept called equality before law and another one that all are equal in the eyes of the Law. But the Laws of the land don't seem to be applicable to the Commissionerate of Service Tax in Delhi.
DDT had pointed out several times that there is a procedure for Publication of Names of alleged offenders and it is only the Government – not the Board; not the Commissioner who can publish names. But right in the Capital – the seat of legislation, we have a Commissioner who is either blissfully ignorant that he does not know about the provisions of the Service Tax (Publication of Names) Rules, 2008 or he is so brazenly arrogant that he does not believe in obeying the laws of the land, but has no qualms about booking others for disobeying some laws which he assumes they have contravened. What will be the fate of this country, if we have Commissioners believing, “I am the State”. Is he trying for a transfer by blatantly disobeying the Board, the Government and the Parliament?
His latest MASSAGE (that's what he calls his messages), yesterday proclaims,
The Anti Evasion Wing of the Commissionerate of Service Tax, Delhi issued large 9 demands of more than Rs.50 lakhs amounting to Rs.77 crores and recovered Rs.12.86 crores in the month of May, 2008. Some of the major cases for which the demands had been issued includes the demand of Rs.35.54 crores against M/s Era Infra Engineering Ltd. for wrong availment of benefit of abatement by non inclusion of value of free supplies material, the demand of Rs.8.55 crores against M/s Coca Cola India Inc. for non payment of service tax on out of pocket expenses and the demand of Rs.6.16 crores against M/s Lufthansa Airlines for non payment of Service Tax on full value of fare received in the category “Passenger embarking by air in India for international journey in a class other than economy class”.
Was the demand large or 9 large?
Respected and exalted Commissioner Sir, these are only your allegations and at this stage not even your bosses, the Board and Government have the right to publish the names of the alleged offenders, which you assume you have. Who will pay the damages if these companies choose to sue you?
When will the bureaucrats realise that they are also bound by the laws of the land?