Circular No. 93/04/2007-ST

 F.No. 137/85/2007-CX.4

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)

*****

New Delhi, the 10th May, 2007

Subject:    Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures – withdrawal of circulars – reg.

It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise & Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994.  Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations.   Ministry of Finance, Department of Revenue vide Order F.NO.465/70/2006-TRU dated 13.6.2006 appointed Shri T. R. Rustagi to undertake review of circulars/clarifications/ instructions on matters relating to service tax since the introduction of Service Tax in 1994, taking into account the changes in service tax law and procedures, the judicial pronouncements and other relevant considerations. For this purpose, views/comments/suggestions were solicited from trade and industry associations, officers from field formations and others stakeholders. Taking into account all the response received, Shri T. R. Rustagi submitted his report to the Government on 22.2.2007.

2. The report of Shri T. R. Rustagi Committee was placed on the CBEC website on 9.3.2007 seeking views/comments/suggestions from all concerned on the recommendations made in the report.   Suggestions in respect of circulars/clarifications/instructions which were not covered in the report were also invited.

3. Taking into account the recommendations made in the report submitted by Shri T. R. Rustagi, views/comments/suggestions received from the trade and industry associations, the departmental officers and all material facts, it has been decided that certain service tax circulars/clarifications/instructions which were previously issued with some objectives, but which have since then lost their relevance or have become anachronistic due to changes in law, procedures, etc.,  should be withdrawn.  Accordingly, the following circulars/clarifications/instructions stand withdrawn with immediate effect,-

Sl. No. Circular No. / F.No. Date
1 1/1/94 – ST             29.06.1994
2 2/2/94 – ST             08.07.1994
3 4/4/94 – ST             06.09.1994
4 5/5/94 – ST             11.10.1994
5 6/1/95 – ST             02.05.1995
6 7/1/96 – ST             29.02.1996
7 8/2/96 – ST             11.03.1996
8 9/3/96 – ST             11.03.1996
9 13/7/96 – ST             20.09.1996
10 15/9/96 – ST             04.10.1996
11 16/10/96 – ST             15.10.1996
12 19/13/96 -ST             21.11.1996
13 20/14/96 – ST             31.12.1996
14 21/1/97 – ST             27.01.1997
15 F. No. B.43/7/97- TRU             11.07.1997
16 F. No. 148/3/97 – CX4             09.09.1997
17 23/3/97 – ST             13.10.1997
18 F.No.354/128/97 -TRU             18.12.1997
19 25/2/98 – ST             23.07.1998
20 26/3/98 – ST             10.09.1998
21 27/1/99 – ST             19.05.1999
22 28/2/99 – ST             04.07.1999
23 30/1/2000 – ST             05.06.2000
24 31/2/2000 – ST             31.07.2000
25 34/2/2001 – ST             30.04.2001
26 36/4/2001 – ST             08.10.2001
27 37/5/2001 – ST             27.12.2001
28 38/1/2002 – ST             07.02.2002
29 39/2/2002 – ST             20.02.2002
30 42/5/2002 – ST             29.04.2002
31 45/8/2002 – ST             30.07.2002
32 48/10/2002-ST             13.09.2002
33 51/13/2002 – ST             07.01.2003
34 53/2/2003 – ST             27.03.2003
35 54/3/2003-ST             21.04.2003
36 55/4/2003 – ST             24.04.2003
37 56/5/2003 – ST             25.04.2003
38 57/6/2003 – ST             20.05.2003
39 64/13/2003 – ST             28.10.2003
40 65/14/2003 – ST             05.11.2003
41 70/19/2003 – ST             17.12.2003
42 73/3/2004 – ST             05.01.2004
43 74/4/2004 – ST             23.01.2004
44 77/07/2004 – ST             10.03.2004
45 78/8/2004 – ST             23.03.2004
46 79/9/2004 – ST             13.05.2004
47 F. No. 341/20/2005-TRU             12.05.2005
48 F.No./354/106/2005-TRU             08.08.2005

4. As regards the remaining circulars/clarifications/instructions (other than those mentioned above), it is seen that certain portions of some of these circulars relate to the issue of valuation of taxable services.  However, any such portion, which is inconsistent with the Service Tax (Determination of Value) Rules, 2006 has already been withdrawn w.e.f. 19.4.2006, vide para 4.1.13 of instruction No. B1/4/2006-TRU, dated 19.4.2006. Therefore, in all cases the value of a taxable service is to be determined strictly in terms of the Service Tax (Determination of Value) Rules, 2006 read with the section 67 of the Finance Act, 1994.  As regards the other portions of these circulars, the same are presently under examination by the Board and a decision about their further continuance or otherwise would be taken soon.

5. Trade and field formations may be informed accordingly.

6. Hindi version will follow.

Yours faithfully,

Sd/-

(Gautam Bhattacharya)

Commissioner (Service Tax)

F.No.137/151/2007- CX.4(Pt.)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

New Delhi, dated 29th August, 07

 Subject:- Corrigendum to circular No. 93/4/2007-ST dated 10.5.07 – reg

Please refer to circular No. 93/4/07-ST dated 10.5.07. This circular was issued to withdraw certain circulars/clarification /instruction, which were previously issued with some objectives, but which had since then lost their relevance or had become anachronistic due to change in law, procedure etc.

2. In this circular, in the Table, in the entry against Sl.No. 15, the circular ‘F. No B.43/7/97-TRU dated 11.07.1997’ has been mentioned instead of ” F. No. B.43/1/97-TRU dated 06.06.1997 “due to an inadvertent error.  Therefore, entry against said Sl.No. 15 may be read as “F. No. B. 43/1/97-TRU dated 06.06.1997“.

3. Trade and field formations may be informed accordingly.

4. Hindi version will follow.

Yours faithfully,

(Gautam Bhattacharya)

Commissioner (Service Tax)

More Under Service Tax

Posted Under

Category : Service Tax (3352)
Type : Circulars (7740) Notifications/Circulars (31741)

Leave a Reply

Your email address will not be published. Required fields are marked *