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
- Service Tax Notification No. 14/2017 dated 13.04.2017 is been numbered as 14/2016.
- 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.
And think they are going to administer the upcoming GST?????
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.
Strange is the way CBEC function all the years…more on staff matters,now get extended to service tax issues as well.kudos.
Its only due to mistake