Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Goods and Services Tax : Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (...
Income Tax : Virtual digital assets (VDA) refers to any digital representation of value that can be digitally traded, transferred, or used for ...
Company Law : The formation and regulation of Producer Company is governed under the provisions of Sections 581A to 581ZL of Companies Act, 1956...
Income Tax : CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR ...
Excise Duty : However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is dr...
Service Tax : Finance Minister has clarified that Rice is not an agricultural produce, Central Warehousing Corporation (CWC) has clarified to it...
Service Tax : Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negati...
Service Tax : Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annex...
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 se...
Income Tax : Office Order No. 125/2024: Immediate transfers and postings of Principal Commissioners and Commissioners in Customs and Indirect T...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax again. In such cased the matter should be sorted with the P.A.O. As regards to the cases where the assessee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional Asst. Commissioner/Deputy Commissioner. ST Circular No. 58/7/2003
In exercise of the power conferred by section 93 of the finance Act, 1994 (32 of 94) (herein after referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/98-ST, dated the 16th October, 1998, namely.
May 14, 2003 Notification No. 5/2003 – Service Tax In exercise of the powers conferred by clause (ee) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, further to amend the Service Tax Credit Rules, 2002, except as respect things done or […]
May 14, 2003 Notification No. 4/2003 – Service Tax 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, further to amend the Service Tax Rule, 1994, except as respect things done or […]
The Central Government has issued Notification no.2/2003 dated 1.3.2003 in the current year’s Budget rescinding the earlier Notification no. 6/99 Service Tax dated 9.4.99 which exempted taxable services from payment of service tax so long as payment for services rendered is received in convertible foreign exchange which is not repatriated outside India. Consequent to the issue of Notification no. 2/2003 cited above, service tax would be leviable on all taxable services consumed or rendered in India, irrespective of whether the payment thereof is received in foreign exchange or not
I am directed to invite your attention to notification No. 17/2002-ST dated 21.11.2002 granting exemption to taxable Services provided by a Service Provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ for the development, operation and maintenance or setting up SEZ Units. For availing the exemption, the taxable services to be rendered by the Service Provider is proposed to be authorised by a committee headed by Chief Commissioner of Central Excise having jurisdiction over said Special Economic Zone
I am directed to say that doubts has been raised regarding the classification of the Internet Telephony Service, as to whether this service is covered under the category of ‘telephone service’ or ‘online information and database access and/or retrieval service’ and hence liable to pay Service Tax.
ST Circular No. 57/6/2003 21st April,2003 F.No.137/19/2003 CX.4 Government of India Ministry of Finance & Company Affairs Department of Revenue Central Board of Excise & Customs Subject:- Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003- regarding It has come to the notice of the Board that service providers have […]
Instances have come to the notice of Board with regard to difficulties being faced by the Field Formations/Service Providers in collecting/paying the service tax in amounts less than a rupee or in multiple thereof.
The Central Board of Excise and Customs is getting ready to facilitate electronic filing of ST-3 returns of Service Tax from the month of April, 2003. Initially, this facility will be extended to only select class or group of service tax providers.
