service tax notifications

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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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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54 Transfer & posting in Pr. Commissioner/ Commissioner Grade by CBIC

Office Order No. 119/2020 - (28/10/2020) - Office Order No. 119/2020 With the approval of Competent Authority, the following transfer and posting in the grade of Pr. Commissioner/ Commissioner of Customs & Central Excise, is hereby ordered with immediate effect and until further orders:-...

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Procedure for referring Technical/Legal Service Tax & Central Excise issues for comments

F.No. 116 /22/2020-CX-3 - (19/10/2020) - It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....

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Govt notifies Time limit for Compliances under Excise, Custom & Service Tax

Notification No. G.S.R. 601(E) - (30/09/2020) - The 30th day of December, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 o...

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Proposal to extend time limits is under consideration: CBIC

F.No.450/61/2020-Cus-IV - (22/09/2020) - Proposal to extend time limits under Customs, Excise & Service Tax is under consideration: CBIC Time limit notified under the Customs, Central Excise and Finance Act 1994, which falls during period from 20.03.2020 to 29.06.2020 was extended to 30th September 2020. As the situation of Covid-19 co...

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CBIC extends time limit for compliance under Excise & Custom Law

Notification No. G.S.R. 418(E) - (27/06/2020) - 29th day of September, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 , Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), Customs Tariff Act, 1975 or Chapter V of the Finance Act, 1994 f...

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Recent Posts in "service tax notifications"

54 Transfer & posting in Pr. Commissioner/ Commissioner Grade by CBIC

Office Order No. 119/2020 (28/10/2020)

Office Order No. 119/2020 With the approval of Competent Authority, the following transfer and posting in the grade of Pr. Commissioner/ Commissioner of Customs & Central Excise, is hereby ordered with immediate effect and until further orders:-...

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Procedure for referring Technical/Legal Service Tax & Central Excise issues for comments

F.No. 116 /22/2020-CX-3 (19/10/2020)

It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....

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Govt notifies Time limit for Compliances under Excise, Custom & Service Tax

Notification No. G.S.R. 601(E) (30/09/2020)

The 30th day of December, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of 1975) or Chapter V of the Finance Act,...

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Proposal to extend time limits is under consideration: CBIC

F.No.450/61/2020-Cus-IV (22/09/2020)

Proposal to extend time limits under Customs, Excise & Service Tax is under consideration: CBIC Time limit notified under the Customs, Central Excise and Finance Act 1994, which falls during period from 20.03.2020 to 29.06.2020 was extended to 30th September 2020. As the situation of Covid-19 continues to prevail, CBIC has received re...

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CBIC extends time limit for compliance under Excise & Custom Law

Notification No. G.S.R. 418(E) (27/06/2020)

29th day of September, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 , Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), Customs Tariff Act, 1975 or Chapter V of the Finance Act, 1994 falls for the completion or compliance of...

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Transfer / Posting to the grade of Commissioner/Pr. Commissioner/Pr. ADG Commissioner/ADG of Customs

Office Order No. 158/2019 (29/11/2019)

Office Order No. 158/2019 The President of India is pleased to promote following officers of Indian Revenue Service (Customs & Central Excise) to the grade of Commissioner of Customs, CGST & Central Excise in the Pay scale of Rs. 37,400-67,000/ with Grade Pay of Rs. 10,000/- (pre-revised) for the panel years mentioned against their nam...

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Revised Award Guidelines for winning medals in Sports events for CBIC Dept officials

F.No.712/2891HRD/WF-1118 (05/11/2019)

Revision of Guidelines for Cash Awards for winning medals/civilian Awards in Sports and financial assistance, for participation in Sports events/ competitions) to the departmental officials...

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CBIC enhances monetary limits for filing departmental appeals in legacy matters in CESTAT, HCs and SC

F. No. 390/Misc/116/2017-JC (22/08/2019)

Reduction of Government Litigation —Raising of monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy Central Excise and Service Tax-regarding....

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Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Notification No. 05/2019 Central Excise-NT (21/08/2019)

(1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019....

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 applicable w.e.f 1.9.2019

Notification No. 04/2019 Central Excise-NT (21/08/2019)

Notification No. 04/2019 Central Excise-NT dated 21st August, 2019 – central government notifies that the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019 will come into force w.e.f 1st of September, 2019 till 31st December, 2019. Government of India Ministry of Finance Department of Revenue Central Board of Indirect ...

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Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Circular No. 213/3/2019-Service Tax (05/07/2019)

Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 26/2012-Service Tax dated 20-6-2012?...

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Revised procedure to pay Excise and Service Tax Arrears online

Circular No. 1070/3/2019 Central Excise (24/06/2019)

Implementation of CBIC (ICEGATE) E-payment portal from 1st July, 2019– Revised procedure for making e-payment of Central Excise and Service Tax arrears under the new CBIC-GST Integrated portal https://cbic-gst.gov.in Circular No. 1070/3/2019 Central Excise F. No. 267/58/2019/CX-8 Government of India Ministry of Finance Department...

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Tax on road or bridge access service during 08.11.2016 to 01.12.2016

Circular No. 212/2/2019-Service Tax (21/05/2019)

The service that is provided by toll operators is that of access to a road or bridge. toll charges being merely a consideration for that service. On MoRTH/ NHAI's instructions, for the period 8-11-2016 to 1-12-2016 this service of access to a road/bridge was continued to be provided without collection of consideration from the actual user...

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CBIC identifies mismatch of Rs. 12 Lakh Crores in Service Tax & ITR

D.0. F. No. IV(20/3/2015-Systems Pt.1 (29/03/2019)

There is a considerable gap between the turnover on account of services as per the ITR/TDS data and the value of services declared in the corresponding Service Tax returns (above threshold of Rs. 1o lakhs). For FY 2015-16 alone, the mismatch is to the tune of of approx. Rs. 12 Lakh Crores. ...

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No service tax on training under Deen Dayal Upadhyaya Grameen Kaushalya Yojana

Notification No. 01/2019-Service Tax [G.S.R. 179(E)] (06/03/2019)

Central Government hereby directs that service tax  on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana (DDUGKY) under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocatio...

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Applicability of Service Tax on ADB and IFC – reg

Circular No. 211/1/2019-Service Tax (15/01/2019)

Kind reference is invited to Circular No 83/02/2019-GST dated 01.01.2019 clarifying that that the services provided by IFC and ADB are exempt from GST in terms of provisions of IFC Act, 1958 and ADB Act. The exemption will be available only to the services provided by ADB and IFC and not to any entity appointed by or working on behalf of ...

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Tax on services by way of granting of right of way by local authorities

Notification No. 01/2018-Service Tax [G.S.R. 1156 (E)] (30/11/2018)

Exempting payment of Service Tax on services by way of granting of right of way by local authorities for period commencing from the 1st of July,2012 and ending with 30th of June,2017 vide Notification No. 1/2018-Service Tax Dated; 30th November, 2018...

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CBIC to withdraw low tax effect pending appeal cases before 30.09.2018

F.No. 390/Misc/116/2017-JC (01/10/2018)

With regard to the position of filing and withdrawal of cases falling below monetary limits, Chairman (CBIC) has directed that the entire exercise should be positively completed by 30.09.2018...

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CBIC increases appeal filing limit – Cestat 20L, HC 50L, SC 1Cr

F.No.390/Misc./116/2017-JC (11/07/2018)

CBIC increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :- CESTAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-. F.No.390/Misc./116/2017-JC Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Judi...

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10% deposit for 2nd Appeal filing includes 7.5% Deposit made during 1st Appeal

F. No. 01/05/Circular/CESTAT/2015-CR (05/07/2018)

on'ble High Court further directed that the appellants while preferring second appeal before the Tribunal are required to deposit 10% of the amount of duty/penalty as confirmed by the Appellate Authority inclusive of 7.5% pre-deposit made for the first appeal and that 10% would not be in addition to and over and above 7.5% of pre-deposit ...

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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 technology software....

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

Circular No. 1063/2/2018-Central Excise (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 -Central Excise (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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Regarding Appeals pending involving revenue more than Rs.10 crore

D.O.No.1080/24/DLA/Tech/Meeting-Litigation/17 (Part) (25/08/2017)

A meeting on Litigation Management in CBEC was held on 01.08.2017 under the chairmanship of Revenue Secretary. The Revenue Secretary has directed that the appeals pending involving revenue more than Rs. 10 crore should be an area of special attention....

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DO Letter from Member regarding the withdrawal of appeals as per revised monetary limits and on the basis of Hon’ble Supreme Court.

D.O No. 390/Misc/163/2016-JC Vol.II (27/07/2017)

It may be recalled that the Board is pursuing the withdrawal of appeals as per the revised monetary limits and on the basis of Hon'ble Supreme Courts decision on the identical matters in the High Courts & CESTAT....

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Office Order-04/2017: Constitution of Review Committees of Commissioners of Central Excise & Service Tax

Office Order-04/2017-CX & ST (13/07/2017)

OFFICE ORDER-04/2017-CX & ST- Constitution of Review Committees of the Commissioners of Central Excise and Service Tax...

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Office Order-03/2017: Review Committees of Commissioners of Central Excise & Service Tax

Office Order-03/2017-Cus (13/07/2017)

OFFICE ORDER-03/2017-CX & ST- Constitution of Review Committees of the Commissioners of Central Excise and Service Tax dated: 13/07/2017...

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Office Order- 02/2017: CBEC constitutes Review Committees of Chief Commissioners of Central Excise and Service Tax

Office Order- 02/2017-CE& ST (13/07/2017)

In exercise of powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944) and sub-section (1A) of section 86 of the Finance Act, 1994 (32 of 1994), read with Notification No. 13/2017-Central Excise (NT) dated 09.06.2017 and Notification No. 17/2017-Central Excise (NT) dated 19.06.2017,the Central Board...

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Stay on Circular Mandating 10% Additional Pre- Deposit for Appeals before CESTAT

Circular No. F.No.01/05/Circular /CESTAT /2015 (11/07/2017)

Hon'ble High Court of Delhi on 23.5.2017 has passed an interim order in W.P. No. 4551/2017 and accordingly, the demand of 10% additional mandatory deposit over and above the amount deposited before Commissioner (Appeals) is stayed till further orders. The circular dated 27.4.2017 issued by this office is also kept in abeyance....

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CBEC to Implement Bio-Metric Attendance of Employees from 15th July

No A-30013/54/2016-Ad.IV (04/07/2017)

I am directed to refer to your letter No. 503/14/2017-/870 dated 20.06. on the subject mentioned above and to request you to take up the matter with the defaulting Commissionerates/Directorates for implementing 100% Bio-metric Attendance System by 15th July, 2017. Report to this effect may be sent to the Board by 20th July, 2017 so that t...

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Service Tax Return for April to June 2017 to be filed by 15.08.2017

Notification No. 18/2017- Service Tax (22/06/2017)

Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax return if required within 45 days from the date of filing the original return...

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Tax Exemption on ‘Pradhan Mantri Vaya Vandana Yojana’ Services

Notification No. 17/2017-Service Tax (04/05/2017)

Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to exempt life insurance services under 'Pradhan Mantri Vaya Vandana Yojana'....

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CBEC Launches Prosecution Management Module

D. O. No. 296/236/2014-CX.9 (Pt. IV) (02/05/2017)

Presently, Prosecution Management Module (PMM) is designed to capture prosecution data pertaining to Central Excise and Service Tax Soon, it would be expanded to include Customs also....

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Service Tax Return filing due date extended to 30th April 2017

Order No. 01/2017-Service Tax (25/04/2017)

CBEC hereby extends the date of submission of the Form ST-3 for the period from 1St October 2016 to 31st March 2017, from 25th April, 2017 to 30th April. 2017....

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Shifting of office premises of various formation of Service Tax, Delhi Zone

Trade Notice No. 01/2016-17 (24/03/2017)

Consequent upon hiring of new space for the office premises of Service Tax, Delhi Zone i.e. (i) Commissioner of Service Tax, Delhi-I,(ii) Commissioner of Service Tax, Delhi-II, (iii) Commissioner of Service Tax, Delhi-Ill, (iv) Commissioner of Service Tax, Audit-I,...

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Circular No. 206/4/2017-Service Tax, Dated: 13.04.2017

Circular No. 206/4/2017-Service Tax (13/04/2017)

Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India...

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Notification No. 16/2017-Service Tax, Dated: 13.04.2018

Notification No. 16/2017-Service Tax (13/04/2017)

Seeks to amend Service Tax Rules, 1994 so as to,(i) Specify the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of goods as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable […]...

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Service Tax on Import / Export of goods by a vessel

Notification No. 15/2017-Service Tax (13/04/2017)

Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of goods as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in […]...

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Point of Taxation (Amendment) Rules, 2017

Notification No. 14/2017-Service Tax (13/04/2017)

Insertion of Rule 8B in Point of Taxation Rules, 2011 for Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in non-taxable territory....

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Service Tax (Third Amendment) Rules, 2017

Notification No. 13/2017-Service Tax (13/04/2017)

Seeks to amend Service Tax Rules, 1994 so as to,(i) Specify the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of goods as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable […]...

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Service Tax (Settlement of Cases) Amendment Rules, 2017

Notification No. 13/2017-Service Tax (12/04/2017)

CBEC notifies form and rules for application for settlement of a case of Any Person under sub-section (5) of section 32E of Excise Act, made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994)...

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

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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Posted Under: Excise Duty |

Service Tax ( Advance Rulings) Amendment Rules, 2017

Notification No. 12/2017-Service Tax (31/03/2017)

1. (1) These rules may be called the Service Tax ( Advance Rulings) Amendment Rules, 2017. (2) They shall come into force with effect from the 1st day of April, 2017....

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Extending Banking Hours and e-payment deadline for Tax Payment

Circular No 205/3/2017-Service Tax (27/03/2017)

It has been decided that all agency banks shall keep the counters of their designated branches conducting government business open up to 8,00 pm on March 30. 2017 and up to 6.00 p.m. on March 31, 2017. ALL electronic transactions would, however, continue till midnight of March 31, 2017,...

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Notification No. 11/2017-Service Tax, Dated: 23.03.2017

Notification No. 11/2017-Service Tax (23/03/2017)

Central Board of Excise and Customs hereby invests in the officers specified in column (1) of the Table below, the powers of the Central Excise Officer of the rank specified in column (2) of the said Table...

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

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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Posted Under: Excise Duty |

Amendment in Service Tax Exemption to Educational Institutions WEF 01.04.2017

Notification No. 10/2017-Service Tax [GSR. 204 (E)] (08/03/2017)

Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent...

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No service-tax on museum entry fee during 01.07.2012 to 31.03.2015

Notification No. 09/2017-Service Tax (28/02/2017)

Central Government hereby directs that the service tax payable on the services by way of admission to a museum under section 66B of the Finance Act, 1994 shall not be required to be paid for the period commencing on and from the 1St day of July, 2012 and ending with the 31St day of March, 2015...

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Reg. Service Tax Exemption-Common Effluent Treatment Plant Operators

Notification No. 08/2017-Service Tax (20/02/2017)

Central Government is satisfied that in the period from 01.07.2012 to 31.03.2015 1 according to a practice that was generally prevalent, there was non levy of service tax, on the services by the operators of Common Effluent Treatment Plant by way of treatment of effluent and this service was liable to service tax , in the said period , w...

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Service tax on services by way of transportation of goods by a vessel

Circular No. 204/2/2017-Service Tax (16/02/2017)

Thus, with respect to goods imported into a customs station in India intended for transhipment to any country outside India, the destination of goods is not a place in taxable territory in India but a country other than India if the same is mentioned in the import manifest or the import report as the case may be and the goods are transhi...

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Corrigendum to Service Tax Notification No. 48/2016 dated 09.11.2016

G.S.R. 125(E) (13/02/2017)

At page 26, in line 3, for Currency in which value of taxable service charged read Currency in which value of taxable service charged and the exchange rate of currency taken in Rs...

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Periodical review under FR 56 (j) and Rule 48 of CCS (Pension) Rules, 1972

F. NO.A-60011/38/2015-Ad.IIB (03/02/2017)

Please refer to Board's letter of even number dated 08.03.2016 and subsequent reminders dated 25.04.2016, 23.05.2016, 30.05.2016, 21.06.2016, 25.07.2016, 04.08.2016, 12.08.2016, 23.08.2016, 30.08.2016, 08.09.2016, 23.09.2016, 30.09.2016, 14.10.2016, 21.10.2016, 07.11.2016, 11.11.2016, 28.11.2016, 06.12.2016 and 02.01.2017 (copy enclosed) ...

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Mentioning of Minor Head Code for accounting of Refund

Circular No. 203/1/2017-Service Tax (02/02/2017)

LoP sent by many Commissionerates are not having such Minor head of account. In the absence of the minor/service wise head concerned, it is not possible to exactly identify the appropriate head of Account under which the service wise refunds are to be accounted for eventually leading to erroneous accounting....

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Union Budget 2017 Notification amending services tax provisions

Notification No. 07/2017-Service Tax [G.S.R. 100 (E)] (02/02/2017)

processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject...

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Budget 2017- Exhaustive Analysis of Changes in Service Tax

F. No.334/7/2017-TRU (01/02/2017)

Clauses 120 to 128 of the Bill cover the amendments made to,- • Chapters V and VA of the Finance Act, 1994;• the Service Tax (Determination of Value) Rules, 2006; Other changes are being given effect to by inserting new entries, and amending/omitting existing entries in notification No. 25/2012-ST dated 20.6.2012 and by amending the ...

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Service Tax on OIDAR services to be paid on or before 06.03.2017

Notification No. 06/2017-Service Tax [G.S.R. 73 (E)] (30/01/2017)

In case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assessee online recipient, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6t...

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Notification No. 05/2017-Service Tax Dated: 30th January, 2017

Notification No. 05/2017-Service Tax [G.S.R. 72 (E)] (30/01/2017)

In the Notification No. 25/2012 - Service Tax, dated the 20th June, 2012, in the opening paragraph, in entry 34, in the proviso, for the word, brackets, and letter clause (a), the words, brackets and letters clause (a) or clause (b) shall be substituted....

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Service Tax –Monitoring of Non-Filers / Stop-Filers

F.No. IV/26/24/2016-Systems (S) (27/01/2017)

There are several methods for identifying Non-filers and Stop-filers of ST-3 Returns. Directorate General of Systems has taken steps to send bulk mails to Non-filers and Stop-filers of ST-3 Returns, so that they actively participate in the filing. ...

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Draft Master Circular on SCN, Adjudication & Recovery under Service Tax/ Excise

F.NO 96/1/2017-CX.1 (19/01/2017)

Board is considering issuance of a Master Circular on Show Cause Notice, Adjudication and Recovery by consolidating 85 circulars of Central Excise. The said master circular intends to compile relevant legal and statutory provisions on the subject by including all relevant Circulars issued in the past and by rescinding Circulars which are ...

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CBEC rationalizes abatement for tour operator services

Notification No. 04/2017-Service Tax (12/01/2017)

Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the Service Tax abatement on Services for tour operator services....

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Person liable to pay service tax on transportation of goods by a vessel

Notification No. 03/2017-Service Tax (12/01/2017)

CBEC notifies person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India....

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Amendment in definition of aggregator & Peron liable to tax on goods transport by a Vesssel

Notification No. 02/2017-Service Tax [G.S.R. 25 (E)] (12/01/2017)

CBEC excludes such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; ...

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Reg. ST exemption on transportation of goods by a vessel & business facilitator service to bank

Notification No. 01/2017-Service Tax [G.S.R. 24 (E)] (12/01/2017)

CBEC withdraw exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a busin...

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Monetary limit of Rs. 20,00,000 prescribed for filing appeal in High Court

Instructions No. F.No.390/Misc./163/2010-JC/Pt (30/12/2016)

CBEC vide Circular F.No.390/Misc./163/2010-JC/Pt, Dated: December 30, 2016, has fixed monetary limit of Rs. 20,00,000/- below which appeal shall not be filed in High Court by department....

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Reg. Issue of Invoice for online services without digital signature

Notification No. 53/2016-Service Tax (19/12/2016)

A person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January 2017....

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Indirect tax assessments will not be reopened for mere increase in Sales

F. No. 137/155/2012-Service Tax(Part-I) (09/12/2016)

An apprehension has been raised that increased turnover on account of use of digital means of payment may lead to demands for earlier period. It is hereby clarified that in indirect taxes, past assessments will not be reopened for this reason alone....

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Upto Rs. 2000 Payment no Service tax on Debit/ Credit card merchant discount

Notification No. 52/2016-Service Tax (08/12/2016)

Government waives service tax charged while making payments through credit card, debit card, charge card or any other payment card; waiver limited to payments up to Rs. 2,000 in a single transaction ...

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CBEC excludes online information services from definition of telecommunication services

Notification No. 51/2016-Service Tax (30/11/2016)

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'....

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Jurisdiction for online services from non-taxable territory

Notification No. 50/2016-Service Tax (22/11/2016)

Exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’....

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46 FAQs on service tax on cross border B2C OIDAR online services

Circular No. 202/12/2016-Service Tax (09/11/2016)

From 1st December 2016 service tax would be chargeable on online information and database access or retrieval [OIDAR] services provided by any person located in non-taxable territory...

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Service Tax Payment & Compliance Liability for online service provided from non-taxable territory

Notification No. 49/2016-Service Tax (09/11/2016)

Compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’....

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Service Tax on Online Services provided by person located in non-taxable territory

Notification No. 48/2016-Service Tax (09/11/2016)

Person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax....

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Withdrawal of ST Exemption on online information & database access or retrieval services

Notification No. 47/2016-Service Tax (09/11/2016)

No Service Tax exemption on Services received from a provider of service located in a non- taxable territory on online information and database access or retrieval services received by Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or ...

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Amendment in place of provision of ‘online information & database access or retrieval services’

Notification No. 46/2016-Service Tax (09/11/2016)

Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016....

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Refrain from protest against Proposed GST Structure: Govt

F.No.C-30013/6/2012-AdIVA-Vol.II (10/10/2016)

Government directs the CBEC officials association demanding full control of Central Government over all assessees under GST to refrain from the protest as proposed F.No.C-30013/6/2012-AdIVA-Vol.II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi dated the 10th October, 2016 Memora...

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Revised Guidelines for arrest for Failure in Service Tax Payment

Circular No 201/11/2016-Service Tax (30/09/2016)

Power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds rupees two crore....

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Service Tax Exemption on transportation to educational institutions

Notification No. 45/2016-Service Tax (30/09/2016)

Service Tax Exemption on Service of transportation, by educational institutions to students, faculty and staff for the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014. ...

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Monetary Limits for adjudication of SCN in Central Excise /Service Tax

Circular No. 1049/37/2016-Central Excise (29/09/2016)

Kind attention is invited to the following circulars issued by the Board regarding adjudication of cases in Central Excise and Service Tax. In supersession of these circulars and any other circular issued on the above subject, instructions from paragraph 2 onwards are hereby issued to revise the existing monetary limits for adjudication a...

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Officer wise limit of service tax or CENVAT credit amount for adjudication U/s. 83A

Notification No. 44/2016-Service Tax (28/09/2016)

Superintendent- Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). Assistant Commissioner or Deputy Commissioner- Not exceeding rupees fifty lakhs (except cases where superintendents are empowered to adjudicate)...

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CBEC amends Service Tax Return Form ST-3

Notification No. 43/2016-Service Tax (28/09/2016)

These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Part-A, in the Table, in A8,- (a) in serial number A 8.1, for the words Individual/Proprietary, the words Individual/Proprietary/ One Person Company shall be substituted;...

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Reg. Service Tax exemption on advancement of Yoga

Notification No. 42/2016-Service Tax (26/09/2016)

Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non-levy of service tax on the services by way of advancement of Yoga provided by e...

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ST Exemption on one time upfront amount to State Govt Industrial Development Undertakings

Notification No. 41/2016-Service Tax (22/09/2016)

Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development ...

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Service Tax Exemption on renting of precincts of a religious place-Reg.

Notification No. 40/2016-Service Tax (06/09/2016)

Vide notification No. 40/2016-Service Tax , Exemption on renting of precincts of a religious place meant for general public is been restricted to only charitable or religious trust U/s. 12AA of the Income-tax Act, 1961 or a trust or an institution registered U/s. 10(23C)(v) of Income-tax Act or a body or an authority covered under section...

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All about ST Exemption on renting of precincts of a religious place

Circular No. 200/10/2016-Service Tax (06/09/2016)

The notification 25/2012 exempts services by way of renting of precincts of a religious place meant for general public. 'Religious Place' has been defined in the notification to mean a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation or spirituality. ...

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ST Exemption to telecom service provider or use of radio frequency spectrum-Reg.

Notification No. 39/2016-Service Tax (02/09/2016)

CBEC exempt services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to 1st April, 2016 on payment of license fee or spectrum user charges, as the case may be....

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Review Committee of Chief Commissioners of Central Excise, Service Tax and Customs

Office Order No. 9/2016 (02/09/2016)

With the approval of competent authority it is hereby clarified that in the light of the Notification Nos. 111/2016-Cus(N.T.), 43/2016-C.E. (N.T.) and 37/2016-S.T. all dated 18/08/2016, the Review Committees of Chief Commissioners constituted under Office Orders 02/2014-C.E., 03/2014-Cus and 04/2014-S.T. all dated 15.10.2014 shall be in f...

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Withdrawal of appeals by Department before CESTAT/HC to reduce itigation

F.No.390/Misc./163/2010-JC (02/09/2016)

As already informed, All the cases identified for withdrawal were to be withdrawn by 15th July, 2016 as per the timeline given by the Revenue Secretary. However, after reviewing the reports of the zones, it is noticed that such cases in respect of most of the zones have still not been withdrawn by the various High Courts and Tribunals....

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Service Tax on passenger transportation in a Regional Connectivity Scheme airport

Notification No. 38/2016-Service Tax (30/08/2016)

Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry 5A for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS...

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No Service Tax on tube well construction for Government

Circular No. 199/09/2016-Service Tax (22/08/2016)

The phrase water supply is a general phrase. Basically it will involve providing users, access to a source of water. The source may be natural or artificial like tanks, wells, tube wells etc. Providing users access to such a source will involve construction of the source (if artificial) and the transmission of water to the user. It will i...

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Notification No. 37/2016-Service Tax Dated 18.08.2016

Notification No. 37/2016-Service Tax (18/08/2016)

Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 37/2016-Service Tax New Delhi, the 18th August, 2016 G.S...

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Service tax on hiring of goods without transfer of right to use goods

Circular No.198/08/2016-Service Tax (17/08/2016)

In terms of sub-clause (d) of clause (29 A) of Article 366 of the Constitution of India, the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration is deemed to be a sale of those goods by the person making the transfer, delivery or supply a...

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Service tax on freight forwarders on transportation of goods from India

Circular No. 197/7/2016-Service Tax (12/08/2016)

The freight forwarders may deal with the exporters as an agent of an airline/carrier/ocean liner, as one who merely acts as a sort of booking agent with no responsibility for the actual transportation. It must be noted that in such cases the freight forwarder bears no liability with respect to transportation and any legal proceedings will...

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