We found two Notification on CBEC website of Same Number i.e. Notification No. 13/2017-Service Tax. Both are dated differently and are related to different subject. While one is dated as 12th April, 2017 and other one is dated 13th April, 2017. one is related to Amendment in Service Tax Rules, 1994 and other one is related to amendment in Service Tax (Settlement of Cases) Rules, 2012.

Both  can be accessed at the following link on Taxguru:-

Title Notification No. Date
Service Tax (Third Amendment) Rules, 2017 Notification No. 13/2017-Service Tax 13/04/2017
Service Tax (Settlement of Cases) Amendment Rules, 2017 Notification No. 13/2017-Service Tax 12/04/2017

Links on CBEC Website-

1. http://www.servicetax.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2017/st13-2017.pdf

2. http://www.servicetax.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2017/st13-updated-2017.pdf

While on CBEC home page we found the link 1 above and in Service Tax notification table we found the link no. 2. If we compare the URL of both we noticed that URL no. 2 of Notification No. 13/2017 contains the word updated but still both the notifications are appearing on CBEC website. Further it is not a case of update as content of both notifications are entirely different. CBEC needs to come with a clarification as which one is correct and why such discrepancy to avoid confusion in the mind of taxpayers.

Some More Recent Mistakes in Service Tax Notifications

  1. Service Tax Notification No. 14/2017 dated 13.04.2017 is been numbered as 14/2016.
  2. Service Tax Notification No. 12/2017 been named as Notification No. 12/2017- Service Tax (N.T.) instead of Notification No. 12/2017- Service Tax

CBEC should take more care in issuing notifications and get the same checked for such mistakes.

More Under Service Tax

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Category : Service Tax (3261)
Type : Articles (12611)
Tags : CA Sandeep Kanoi (240) CBEC (372)

4 responses to “CBEC issues two Service Tax notification with same number”

  1. sujit says:

    And think they are going to administer the upcoming GST?????

  2. Dilip Darji. says:

    It is really very strange that on such an important issue, senior govt. officers are not bothering.If any manufacturer is committing any such mistake of allocating same invoice for II nd time, Preventive Party and DRI Party will visit his factory and will be heavily penalised and interest is also levied in addition to prosecution.

  3. unnikrishnan vasudevan says:

    Strange is the way CBEC function all the years…more on staff matters,now get extended to service tax issues as well.kudos.

  4. NAND KISHORE says:

    Its only due to mistake

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