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TMI Blog2013 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... o different authorities but onus came on the CPIO, since the circular was issued by the section for which CPIO is responsible - The application, grounds of appeal and views expressed during the hearing, CPIO is directed to provide information for items A to D of the application, on the basis of files available on this subject, in his section; regarding E and F, he should transfer the relevant portions to the CPIOs concerned under intimation to the RTI applicant; regarding G, he should allow the RTI applicant to inspect (on a mutually convenient date) all the files, records, documents, correspondence, note sheets and registers relating to the information sought by him - Decided in favour of assessee. - CPIO/TRU/16 & 22/2012 - - - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the RTI Act from the CPIO, TRU (Service Tax) : (A) Please provide certified copies of Minutes of the C.B.E. C. meeting in which the issue of Circular No. 163/14/2012-S.T., dated 10-7-2012 relating to non-taxability of service tax on remittance of foreign currency was considered. Please also provide a copy of the agenda point and other related materials placed before the C.B.E. C. (B) Please provide date and detail when the draft Circular No. 163/14/2012-S.T., dated 10-7-2012 relating to non-taxability of service tax on remittance of foreign currency was issued for public comments/feedback and copies of the comments/feedback received. (C) Please provide date and detail when the draft Circular No. 163/14/2012-S.T., dated 10-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) The copies of all note sheets and correspondence pages are enclosed. (D) The said information is not maintained. (E) The said information is not maintained. (F) The said information is not maintained. (G) The copies of all note sheets and correspondence pages are enclosed. 4. Against the order of the CPIO, TRU (Service Tax), the appellant filed this appeal, which is reproduced below : (1) That the action of the learned CPIO and the deemed CPIO in not providing the information to the appellant is illegal and contrary to the provisions and spirit of the RTI Act, 2005. (2) That the information sought by the appellant is not exempted under Section 8 or 9 or any other provisions of the RTI Act, 2005 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adduces oral or written evidence at the time of hearing or till the appeal is disposed of. 5. Analysis : I have gone through the replies made to the applicant by the CPIO under the RTI Act. I have also heard the RTI applicant during the personal hearing held on 30-10-2012. The applicant stated that CPIO has handled the application in a casual manner. He requested that all the files which are available in the section relating to the circular on remittances should be shown to him for inspection. He was of the view that CPIO has deliberately withheld some related files and for that reason, he has chosen not to answer, questions A to D. He also demanded that appropriate action should be initiated against the CPIO, under the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gisters relating to the information sought. Regarding non-reply to an application, it is possible that CPIO could have genuinely missed them by an oversight, since these appear to be two identical applications dated 28-7-2012 addressed to different authorities but onus came on the CPIO, since the circular was issued by the section for which CPIO is responsible. 6. Finding : Considering the application, grounds of appeal and views expressed during the hearing, CPIO is directed to provide information for items A to D of the application, on the basis of files available on this subject, in his section; regarding E and F, he should transfer the relevant portions to the CPIOs concerned under intimation to the RTI applicant; regarding G, he shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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