Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as to prescribe the revised return Form ST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013.

NOTIFICATION NO. 01/2013-ST, DATED 22-2-2013 Form ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, shall be submitted by the 25th day of March, 2013

1. Henceforth appeals and stay applications are to be listed in the cause list chronologically age-wise. 2. Assistant Registrars of the concern Benches will ensure that at least 20 stay applications and 15 regular matters are listed in cause list chronologically.

In order to simplify the process of single & centralized registration, the requirements of documents vide Annexures-I & IA have been re-casted. (Refer Annexures I & IA).

It is to bring to the notice of all trade associations and stake holders that Clarification has been sought whether Service Tax is payable on rent paid by them to various building owners who has given the buildings on rent to Govt. Departments for office purpose.

Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the ‘Other than in the Negative List’ (OTNL) category should amend the taxable service details now and opt for relevant description/s from the list of 120 services. After approval by the departmental officer, a new Registration Certificate(ST2) will be issued online displaying the list of services chosen by the assessee along with the new Accounting Codes. The existing registration number will, however, remain unchanged.

Representation has been received from the Indian Railways seeking clarification as to whether service by way of transportation of milk by rail is covered by Notification No.25/2012-ST dated 20.06.2012, serial number 20(i). Circular No.167/2/2013 – ST, New Delhi, 1st January, 2013

It has been represented by life insurance companies that in terms of the practice followed, reminder notices/letters are being issued to the policy holders to pay renewal premiums. Such reminder notices only solicit furtherance of service which if accepted by policy holder by payment of premium results in a service. Clarification has been desired whether service tax needs to be paid on the basis of such reminders. Circular No.166/1/2013 -ST, Dated 1st January, 2013

Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annexure IV Reconciliation. 5. Annexure V Cenvat Account Rule 9

It has been brought to our notice that the present practice of issuing account payee cheques to the refund claimants is cumbersome and it also entails lot of paperwork, including return of cheques due to incomplete address and other clerical errors, leading to considerable delay in realisation of the refund! rebate amounts by the claimants.