ETO(Mobile Wing) of any district can check goods u/s 51 of PVAT Act anywhere in State of Punjab

0 comments Sunday, February 12, 2012

Section 51 of Punjab VAT Act, 2005 deals with the establishment of Information collection centres or check posts and inspection of goods in transit. Amongst other officials.Excise and Taxation officer(Mobile wing) have been given power u/s 3 of PVAT Act, 2005 to act as designated officer u/s 51. Which means that such Mobile wing officer can levy penalty and make inspection of goods in transit u/s 51 of Punjab VAT Act, 2005.

In every district there is a separate Mobile Wing. In such case the question arises in mind do the powers u/s 51 of ETOs(MW) extend only to their respective districts to which they are posted or it extends to the whole of State of Punjab.
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Service tax on construction services-clarification by CBEC

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CBEC has issued following clarifications regarding service tax on construction services covered under clause zzq and zzzh of section 65 of Finance Act, 1994 i.e services in relation to commercial or industrial construction service and service in relation to construction of complex.
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