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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...
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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...
In exercise of the powers conferred by Rule 3 of Service Tax rules, 1994, the Central Board Excise and Customs hereby makes the following amendment in Order No. 3/3/94 Service Tax Rules (3) dated the 11th October, 1994: in the opening paragraph, in the Table under the column titled “Assesse”, for the sub-clauses (vi) and (iv) against Serial No. 2 and 4 respectively, the following shall be substituted
In relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent.
In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 16th day of July, 1997, as the date on which the service tax on taxable service specified in sub-clause (j) and (r) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
Attention of the Trade/Public and all concerned, is invited to Section 88 of the Finance Act, 1997 which provides, interalia, for charging of service tax on the services rendered by Consulting Engineers and Manpower Recruitment Agency, Levy of Service Tax on these services will come into force from 7.7.97 vide Notification No. 23/97-Service Tax dt. 2.7.97 Notification No. 24/97-Service Tax dt. 2.7.97 has been issued to define the person responsible for collecting the Service Tax in relation to the services provided by the Consulting Engineers and Manpower Recruitment Agency
Trade is hereby informed that 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 to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules ), mainly:- (i) These rules may be called the Service Tax (Fourth Amendment) Rules,1997.
The Trade is hereby informed that in exercise of the powers conferred by Section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 7th day of July, 1997, as the date on which the service tax on taxable services specified in sub-clauses (g) and (k), of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
The Trade is hereby informed that in exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby fully exempts from the levy of service tax, the value of taxable service rendered by a consulting engineer to a client in respect of any project based in a foreign country subject to the condition that the charges for such services are received in convertible foreign exchange.
Attention of the Trade is invited to this office Trade Notice No. 50 to 52 (service Tax)/97 dated 4.7.97 through which it has been informed about the imposition of service tax on the services rendered by Consulting Engineering and Man Power Recruitment Agency w.e.f. 7th July, 1997 in terms of Notification 23/97 to 25/97-ST dated 2.7.97- Govt. of India, Ministry of Finance, Department of Revenue.
TRADE NOTICE NO. 6/97-SERVICE TAX DT. 1.7.97 Attention of the Trade/Public and all concerned, is invited to Section 88 of the Finance Act, 1997 which provides interalia for levy of service tax on services rendered by Mandap these services will come into force from 1.7.97 (Notification No. 19/97-Service Tax dt. 26.6.97 referred) Notification 20/97-Service Tax dated 26.6.97 has been issued to define the person responsible for collecting the Service Tax in relation to Air Travel Agents and Mandap keepers
The expression Custom House Agent has been defined to mean a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of Section 146 of the Custom Act, 1962. A person is permitted to operate as a Custom House Agent, temporarily under regulation 8(1) and permanently Regulations, 1984
