The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect upon enactment of the Finance Bill 2013 on the 10th May, 2013. The Service Tax Voluntary Compliance Encouragement Rules, 2013 has been issued to bring into effect the Scheme. Some references have been received seeking clarification as regards the scope and applicability of the Scheme.

NOTIFICATION NO 10/2013-ST, Dated: May 13, 2013 In  exercise  of the  powers conferred  by  sub-sections  (1)  and (2) of section 114 of the Finance Act, 2013 (17 of 2013), the Central Government hereby makes the following rules regarding the form and manner of declaration, form and manner of acknowledgement of declaration, manner of payment of [...]

(a) for a residential unit satisfying both the following conditions, namely:– (i) the carpet area of the unit is less than 2000 square feet; and (ii) the amount charged for the unit is less than rupees one crore; (b) for other than the (a) above.

CLARIFICATION IN RESPECT OF NOTICES/REMINDER LETTER ISSUED FOR LIFE INSURANCE POLICIES TRADE NOTICE NO. 901/01/2013/ST [F.NO.IV(16)30-105/STC/TECH./2013/NAGPUR], DATED 20-2-2013 Authority: – Circular No.166/1/2013-ST, dated 1-1-2013 issued by Technical Officer TRU, New Delhi. It has been represented by life insurance companies that in terms of the practice followed, reminder notices/letters are being issued to the policyholders to [...]

SERVICE TAX ON SERVICES BY WAY OF TRANSPORTATION OF GOODS BY RAIL/VESSEL – TRANSPORTATION OF MILK TRADE NOTICE NO. 902/02/2013/ST [F.NO.IV(16)30-106/STC/TECH./2013/NAGPUR], DATED 20-2-2013 Authority:- Circular No. 167/2/2013-ST, dated 1-1-2013 issued by Technical Office TRU, New Delhi. Representation has been received from the Indian Railways seeking clarification as to whether service by way of transportation of [...]

n exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3, for the period from 1st October 2012 to 31st March 2013, from 25th April, 2013 to 31st August, 2013. The circumstanc

Notification No. 08/2013 – Service Tax, This notification shall be applicable to the Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.13.2 of the Foreign Trade Policy.

Notification No. 07/2013 – Service Tax, Application. – This notification shall be applicable to the Focus Product Scheme duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.15 of the Foreign Trade Policy.

Notification No.06/2013 – Service Tax – Hereby exempts the taxable services provided or agreed to be provided against a scrip by a person located in the taxable territory from the whole of the service tax leviable thereon under section 66B of the said Act.

Circular No. 168/3 /2013 – ST, Dated-, 15th April, 2013 Subject: Tax on service provided by way of erection of pandal or shamiana – regarding. Several representations have been received seeking clarification on the levy of service tax on the activity of preparation of place for organizing event or function by way of erection/laying of [...]