service tax notifications

Direct and Indirect tax updates for 16st March to 31st March 2017

Service Tax - CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR Forms have been reduced from the existing nine to seven forms. The existing ITR Forms ITR-2, ITR-2A and ITR-3 have been rationalized and a single ITR-2 has been notified in place of these three forms. Consequen...

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Direct and Indirect tax updates for 1st March to 15th March 2017

Service Tax - Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN). MCA will forward data in form 49A to prescribed Income Tax Authority through digital signature. ...

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Rule 5A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

Service Tax - It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, while quashing Rule 5A(2) of the Service Tax Rules and the CBEC Instructions prescribing the manner of an audit and the records that can be called for by the authorities, held that ...

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CAs/ CMAs can conduct Service tax audits

Service Tax - Vide Notification No. 23/2014- ST dated- 05.12.2014, CBEC has amended rule 5A(2) and the pronouncement of Allahabad High Court has been followed principally & CAs/CMAs have been made empowered to conduct service tax audits....

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Procedure for Surrender and Cancellation of Service Tax Registration

Service Tax - 1. Provisions of sub-rules (7) and (8) of the Rule 4 of the Service Tax Rules, 1994, provides for surrender of  Registration certificate in the case of an assessee who ceases to provide the taxable for which he is registered. The Superintendent of Central Excise after ensuring that the assessee has paid all the Service […]...

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CBEC to promote Additional Commissioner/DC – Delay due to ACRs

Service Tax - However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is drawn to DOP&T's OM No,,21011/02/2009-Estt. dated 16.02.2099 which emphasizes on timely completion and maintenance of ACRs within the prescribed time period. The OM also elaborates procedure for appending the No ...

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Service Tax on 'RICE' storage, cargo handling, transport Charge and on construction of warehouses for rice storage

Service Tax - Finance Minister has clarified that Rice is not an agricultural produce, Central Warehousing Corporation (CWC) has clarified to its offices that now Service Tax is payable. The CWC is so careful that it has clarified that even in cases of construction of warehouses for storage of Agricultural produce where it is not known as to […]...

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Modifications in ST 1 & ST 2 & New Accounting Codes for existing & New registrants

Service Tax - Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negative List' (OTNL) category should amend the taxable service details now and opt for relevant description/s from the list of 120 services. After approval by the departmental officer, a new Registration Certificate...

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Documents Required for service Tax Audit

Service Tax - Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annexure IV Reconciliation. 5. Annexure V Cenvat Account Rule 9...

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Govt removes situation of No Service Tax from 1.7.2012

Service Tax - Upto 30.06.2012, the charging Section for the purpose of Service tax is Section 66 of the Finance Act, 1994 according to which service tax is levied at the rate of 12% on all taxable services. With effect from 01.07.0212, Section 66 will no longer be in force and a new charging section 66B will take its place. Section 68 stipulates that ...

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Service tax on ambulance services to Govt by private sector under NHM

Circular 210/2/2018-Service Tax - (30/05/2018) - CBIC issued a circular on Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)...

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CBIC Introduces monetary limit at Commissioner (appeals) Level

F No 390/Misc/116/2017-JC - (25/05/2018) - Central Board of Indirect Taxes and Customs fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A). This limit would apply for legacy matters only and would also be applicable to cases currently pending at the level of Commissioner (Appeals) ....

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CBIC fixes monetary limit of Rs 2.5 Lakh for appeal filing with Commissioner (A)

F No 390/Misc/390/2017-JC - (15/05/2018) - In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1994 the Central Board of Indirect Taxes fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A)....

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Applicability of Place of Provision Rules to software development & services

Circular No. 209/1/2018-Service Tax - (04/05/2018) - Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software- place of provision has to be determined in case of development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technol...

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CBEC accepts 63 Orders of SC, HC & CESTAT for no further appeal

Circular No. 1063/2/2018-CX - (16/02/2018) - Attention is invited to sixty three orders of different High Courts summarized in this Circular which have been accepted by the Department. In fourteen of these orders, Hon’ble High Courts have decided various questions of law. In the rest forty nine cases the Hon’ble High Courts have delivered ...

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Recent Posts in "service tax notifications"

Service tax on ambulance services to Govt by private sector under NHM

Circular 210/2/2018-Service Tax (30/05/2018)

CBIC issued a circular on Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)...

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CBIC Introduces monetary limit at Commissioner (appeals) Level

F No 390/Misc/116/2017-JC (25/05/2018)

Central Board of Indirect Taxes and Customs fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A). This limit would apply for legacy matters only and would also be applicable to cases currently pending at the level of Commissioner (Appeals) ....

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CBIC fixes monetary limit of Rs 2.5 Lakh for appeal filing with Commissioner (A)

F No 390/Misc/390/2017-JC (15/05/2018)

In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1994 the Central Board of Indirect Taxes fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A)....

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Applicability of Place of Provision Rules to software development & services

Circular No. 209/1/2018-Service Tax (04/05/2018)

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software- place of provision has to be determined in case of development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software....

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CBEC accepts 63 Orders of SC, HC & CESTAT for no further appeal

Circular No. 1063/2/2018-CX (16/02/2018)

Attention is invited to sixty three orders of different High Courts summarized in this Circular which have been accepted by the Department. In fourteen of these orders, Hon’ble High Courts have decided various questions of law. In the rest forty nine cases the Hon’ble High Courts have delivered judgments on the basis of some settled c...

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Appeal at a higher fora after Department has lost in two previous stages

F. No. 390/Misc/69/2017-JC (09/11/2017)

TPRU has suggested that the Department should not contest a case further if the issue has been lost in two previous stages of appeals. This suggestion was considered in detail by the Board at the meeting dated 18.09.2017....

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Reassignment of cases pending as on 30-6-2017 with Commissioner of Central Excise and Service Tax (Appeals)

Circular 208/6/ 2017-Service Tax (17/10/2017)

One such measure relates to the reduction of pendency at the level of Commissioner (Appeals) by redistributing the cases pending as on 30-6-2017 at this level. The intention is to redistribute the appeals pending as on 30-6-2017 in the jurisdiction of a Zone (with the Commissioners of Central Excise and Service Tax (Appeals)),...

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Committees to advise authority for writing off of Indirect Tax arrears-reg.

Circular No. 1059/8/2017 -CX (03/10/2017)

Vide the aforesaid Circular, Board had decided to constitute three - member Committees of Chief Commissioners and Commissioners, which will examine the proposals for write - off of irrecoverable arrears and recommend deserving cases to the authority competent to order such write - off in terms of the Boards Circular dated 21.9.1990....

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CBEC instruction on Time limit prescribed for Review of Orders

F.No.390/Review/49/2017-JC (29/09/2017)

Extension of time for Review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 129D (3) of the Customs Act, 1962 and Section 35E (3) of the Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994regd....

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Transitional issues related to service tax payment after 30th June 2017

Circular 207/5/2017- Service Tax (28/09/2017)

It has been clarified that in cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017, but the service tax was paid by 5th/6thJuly 2017, details of credit should be indicated in Part I of Form ST-3 by filing a revised return. ...

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