service tax notifications - Page 10

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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Principle of unjust enrichment in case of refund- Draft Circular

F. No. 137/29/2016-Service Tax (08/08/2016)

Attention is invited to the provisions contained in Section 11B of the Central Excise Act, 1944 (CEA) which provides for grant of refund of duty of excise and interest, if any, paid on such duty. Further the incidence of duty or interest is deemed to be passed on to the buyer of goods by the person paying it in terms of Section 12B of the...

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Attachment of property without any opportunity / SCN not valid

Circular No. 196/06/2016-ST (27/07/2016)

Recently, in a case of an assessee whose bank accounts were ordered to he attached without giving any opportunity to them, the Hon'ble Allahabad High Court after a detailed analysis of the legal provisions, observed, inter- alia, that the order directing attachment of the property without waiting for a reply to the show cause notice, and ...

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Permission to pay service tax through non electronic modes

F.No 137/08/2013-Service Tax (22/07/2016)

Rule 6(2) of the Service Tax Rules, 1994 stipulate that while every assessee shall pay service tax electronically through internet banking, the jurisdictional Deputy/Assistant Commissioner, may, for reasons to be recorded in writing, allow the assessee to deposit service tax by any other mode....

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Make Indirect Taxes Dispute Resolution Scheme a Success: CBEC

D.O.No 113/Chairman(CBEC)/2016 (22/07/2016)

As you are aware, in order to reduce litigation, Government has come out with an Indirect Tax Dispute Resolution Scheme, 2016 in this year's Budget. The scheme provides an opportunity to an assessee whose cases are pending before Commissioner (Appeals), to pay the duty, interest and penalty equivalent to 25% of penalty imposed and file a ...

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DD/PO towards appeal/application fee Should be Valid for 60 days

F.No.14/CESTAT/MISC/2013-14 (20/07/2016)

During receipt of Appeal/application in Central Registry, it has been noticed that the DD/PO, submitted towards registration fee, has only few days of validity left on the day of its submission. Keeping above in view, all concerned are requested to ensure that DD/PO submitted towards appeal/application fee must be valid at least for 60 da...

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July 2020