I am directed to say that doubts has been raised regarding the classification of the Internet Telephony Service, as to whether this service is covered under the category of ‘telephone service’ or ‘online information and database access and/or retrieval service’ and hence liable to pay Service Tax.
ST Circular No. 57/6/2003 21st April,2003 F.No.137/19/2003 CX.4 Government of India Ministry of Finance & Company Affairs Department of Revenue Central Board of Excise & Customs Subject:- Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003- regarding It has come to the notice of the Board that service providers have […]
A new Appendix IV to Schedule I of ITC(HS) Classification of Export and Import Items, 2002-2007, will be appended. This Appendix IV will contain a list of countries which are parties to the “Montreal Protocol on substances that deplete the Ozone layer”. This is with reference to Licensing note of Chapter 29 in ITC (HS) Classification of Export and Import Items, 2002-2007.
