Section 65

Any certificate signed by the Director General stating that—

of Service Tax Act 2018

ActIn forceProvision 88 of 127

(a)

a person was or was not, on any date, registered under this

Act;

(b)

any return or declaration has not been furnished or had not been furnished on any date;

(c)

any service tax shown as due and payable in any return, declaration or assessment has not been paid;

(d)

any penalty and the amount of the penalty shown as due from a person named in the certificate; or

(e)

any public ruling is made under section 41 or customs ruling is made under section 43, shall be prima facie evidence of the facts stated in the certificate without proof of the signature to the certificate.

Read in full context — Service Tax Act 2018 →