I am directed to say that some doubts have been raised regarding payment of service tax in cases where a lumpsum payment for a service to be provided in future over a certain period of time, is made in advance before the date on which the particular service came under the tax net, but the entire or part of such service is provided after the date on which it became taxable.
(1) The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary [G.S.R. 471(E), dated the 10th June 2003] and was last amended by notification No. 54/2003-Central Excise, dated the 20th June, 2003 [G.S.R. 506 {E}, dated the 10th June, 2003.
In exercise of the powers conferred by sub-section (2) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 112/2003-Customs, dated the 18th July, 2003, published in Part II, Section 3, Sub-section (i ) of the Gazette of India, Extraordinary, dated the 18th July, 2003, vide No. G.S.R. 556(E), dated the 18th July, 2003, except as respects things done or omitted to be done before such rescission.
The principal notification No. 21/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended vide notification No. 160/2003-Customs, dated the 24th October, 2003.
Notification No. 273/2003 – Income Tax S.O. 1269(E).— (1) In exercise of powers conferred by sub-clause (ii) of clause (a) of snb-section(2) of section 80-IC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the following Hudbust or Khasra numbers mentioned in column (3) of the Schedule below, in respect of the Tehsils or Sub-Tehsils of the State of Himachal Pradesh specified in
In exercise of the powers conferred by rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), number 35/2001-Central Excise (N.T.), dated the 26th June, 2001
I am directed to say that the Board has received representation from manufacturers of hand rolled cheroots of tobacco falling under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985 regarding difficulties being faced by them in following the existing procedure for registration. They have represented that the hand rolled cheroot manufacturing is an agriculture based industry in the non-mechanised sector and the rollers are illiterate labourers engaged on daily wages
The matter has been examined by the Board . In order to bring uniformity in automation at ICDSs/CFSs/EPZs and expedite the automation process it has been decided that the custodian would be required to undertake site preparation including civil works, electrical works, electrical fittings, air conditioning etc.
Notification No.271- Income Tax In exercise of powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Grocery Markets & Shops Board, Mumbai” for the purpose of the said sub-clause for the assessment years 1999-2000 to 2001-2002 subject to the following conditions, namely
Notification No.269 – Income Tax Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.698(E) dated the 3rd October, 1997, issued under sub-section (1) read with clause (b) of the Explanation to, section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 1, for development of land and construction of 5000 houses- “Amrita Kuteeram” all over India, by Mata
