I am directed to refer to the ongoing inquiry in the Delhi High Court regarding alleged misuse of notification No. 64/ 88 – Cus. In this regard, your attention is invited to the judgement of the Hon’ble Supreme Court, in the case of M/ s Mediwell Hospital & Health Care Pvt. Ltd. Union of India in CA No. 16735 of 1996, decided on 17.12.1996, reported in ELT 1997 (89) ELT 425 (SC). The court has
Kindly refer to the amended provisions of Sec. 46 (3) of the Customs Act, 1962 which provide that Bill of Entry may be presented even before the delivery of import Manifest, if the vessel or Aircraft by which the goods have been shipped for importation, is expected to arrive within 30 days from the date of such presentation.
Attention of the Trade/Public and all concerned, is invited to Section 88 of the Finance Act, 1997 which provides, interalia, for charging of service tax on the services rendered by Consulting Engineers and Manpower Recruitment Agency, Levy of Service Tax on these services will come into force from 7.7.97 vide Notification No. 23/97-Service Tax dt. 2.7.97 Notification No. 24/97-Service Tax dt. 2.7.97 has been issued to define the person responsible for collecting the Service Tax in relation to the services provided by the Consulting Engineers and Manpower Recruitment Agency
Trade is hereby informed that in exercise of the powers conferred by sub-section (1) read with sub-section (2) of Section 94 of the Finance Act,1994 (32 of 1994), the Central Government, hereby makes the following rules to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules ), mainly:- (i) These rules may be called the Service Tax (Fourth Amendment) Rules,1997.
The Trade is hereby informed that in exercise of the powers conferred by Section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 7th day of July, 1997, as the date on which the service tax on taxable services specified in sub-clauses (g) and (k), of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
The Trade is hereby informed that in exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby fully exempts from the levy of service tax, the value of taxable service rendered by a consulting engineer to a client in respect of any project based in a foreign country subject to the condition that the charges for such services are received in convertible foreign exchange.
Attention of the Trade is invited to this office Trade Notice No. 50 to 52 (service Tax)/97 dated 4.7.97 through which it has been informed about the imposition of service tax on the services rendered by Consulting Engineering and Man Power Recruitment Agency w.e.f. 7th July, 1997 in terms of Notification 23/97 to 25/97-ST dated 2.7.97- Govt. of India, Ministry of Finance, Department of Revenue.
TRADE NOTICE NO. 6/97-SERVICE TAX DT. 1.7.97 Attention of the Trade/Public and all concerned, is invited to Section 88 of the Finance Act, 1997 which provides interalia for levy of service tax on services rendered by Mandap these services will come into force from 1.7.97 (Notification No. 19/97-Service Tax dt. 26.6.97 referred) Notification 20/97-Service Tax dated 26.6.97 has been issued to define the person responsible for collecting the Service Tax in relation to Air Travel Agents and Mandap keepers
After taking above mentioned measures, details of such members should also be communicated to SEBI on an URGENT basis. List of 75 group companies of CRB is enclosed.
Notification No.S.O.471(E) – Income Tax In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specified
