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...
Circular No. 148/17/2011 – ST dated 13.12.2011: CBEC has clarified the taxability of profit/revenue sharing arrangement in case of distribution of films and exhibition of movies in the following manner:i. Where the arrangement between the distributor/sub-distributor/area distributor and the movie exhibitor/theatre owner in exhibiting the film produced by the producer (the original copyright holder) is on principal to principal basis, service tax liability would be as under:
Notification No. 49/2011-ST., dated 30-12-2011 Section 65(105) (zzzp) of the Finance Act, 1994 – Transport of Goods by Rail Service – Exemption to transport of Goods by rail – Amendment in Notification No. 7/2010-ST, dated 27-2-2010 – Exemption extended till 1-4-2012
Adjudication of offences under the Central Excises Act, 1944, or the Customs act 1962 or the Finance Act, 1994 (Service Tax) are important functions of the officers of the Central Excise, Customs and Service Tax competent to adjudge offences. It seeks to ensure that no economic loss is caused by the alleged contravention by the imposition of an appropriate penalty after an adjudication. If an innocent person is punished or the punishment is more than warranted by the nature of offence it may undermine the trust between the government and the public.
As per the provisions of Section 69 of Chapter V of the Finance Act, 1994 and Rule 4 of Service Tax Rules, 1994 every person liable for paying the Service Tax shall make an application to the concerned jurisdictional Superintendent in Form ST-1 for registration and the same will be granted, after due verification, by the authorized officer, a certificate of registration in Form ST-2. 2. As per instructions issued vide CBEC Circular No. 493/59/99-CX dated 12-11-1999, 35/3/2001-CX.4 dated 27-08-2001 and 97/8/2007-ST dated 23-08-2007 Registration No. also known as ‘Service Tax Code’ (STC) will be alphanumeric fifteen digit PAN based number. The first part would be the 10 Character PAN issued by Income Tax authorities. It is mandatory for all the concerned persons registered under the rules to obtain PAN whether or not they pay Income Tax.
LETTER [F.No.137/131/2010-CX.40], dated 20-5-2011 Certain field formations have raised the issue of leviability of service tax on escort charges collected by State Police from banks for escorting cash, under ‘Security Agency service’. 2. While, most of the field formations are of the view that such charges should be leviable to service tax under Security Agency service, doubts have been expressed from certain formations.
AD HOC EXEMPTION ORDER No.1/1/2011, dated 1-7-2011 Whereas, the Central Industrial Security Force (CISF) constituted under the CISF Act, 1968 as a force for protection and security of industrial undertakings is a multi-skilled agency under Government of India, Ministry of Home Affairs. In addition to securing property belonging to Government of India, they also provide security service to several other properties including those owned by public sector companies and State Governments for a consideration.
In this regard, please find enclosed for necessary action, a copy of Ad hoc Exemption Order No. 2/2/2011, dated 8-8-2011, whereby Government has granted exemption to the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act, if the same has been provided by a Non Government Organisation registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under section 66 of the Finance Act, during the period 10-9-2004 to 2-9-2010
Whereas a Non Government Organization registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax vide Notification No. 47/2010 – Service Tax, dated 3-9-2010 for providing the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act 1994;
Attention is drawn to the Hon’ble Supreme Court’s order dated 14.10.2011 in the matter of Civil Appeal No. 8391-8393 of 2011 arising out of Bombay High Court’s order in Writ Petition No. 1474 of 2010 before Hon’ble High Court of Bombay challenging provisions of Section 65 (90a) read with Section 65 (105)(zzzz) of the Finance Act, 1994 as amended by Section 75 and 76 of the finance Act, 2010, which levied service tax on “Renting/leasing of immovable property” from 01.06.2007 which provisions were upheld by the Hon’ble High Court of Bombay by order dated 04.08.2011 and dismissed the Writ Petition No. 1474 of 2010. (Copy of Supreme Court Order dated 14/10/2011 enclosed).
ORDER NO. 03/2011 – Service Tax, dated 10-8-2011- In exercise of the powers conferred by Notification No. 16/2007 – Service Tax, dated 19th April, 2007, Central Board of Excise and Customs hereby assigns to the Commissioner of Service Tax, Delhi the case specified in the following Table, for the purpose of adjudication.
