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Service Tax : Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negati...
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Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...
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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...
CIRCULAR NO. 141/10/2011-TRU, DATED 13-5-2011 – Circular No.111/05/2009-ST was issued on 24th February, 2009 on the applicability of the provisions of the Export of Services Rules, 2005 in certain situations. It had clarified on the expression “used outside India” in Rule 3(2)(a) of the Export of Services Rules, 2005 as prevalent at that time. The condition specified in Rule 3(2)(a) has since been omitted vide Notification 06/2010-ST, dated 27-2-2010. In the context of the stated Circular an issue has been raised, whether for the period prior to 28-2-2010 the requirement that the service should be “used outside India” invariably means the location of the recipient?
With the enactment of Finance Act, 2011 (No.8 of 2011), Section 89 which provides for prosecution of specified offences involving service tax, becomes a part of Chapter V of Finance Act, 1994. Prosecution provision was introduced this year, in Chapter V of Finance Act, 1994, as part of a compliance philosophy involving rationalization of penal provisions. Encouraging voluntary compliance and introduction of penalties based on the gravity of offences are some important principles which guide the changes made this year, in the penal provisions governing service tax.
Circular No. 139/8/2011-TRU, New Delhi, the 10th May 2011 Since the levy of service tax on the two new services relating to services provided by specified restaurants and by way of short-term hotel accommodation came into force with effect from 1st May 2011, a number of queries have been raised by the potential tax payers.
CIRCULAR NO. 138/07/2011 The Works Contract service (WCS) in respect of construction of Dams, Tunnels, Road, Bridges etc. is presently exempt from service tax. WCS providers engage subcontractors who provide services such as Architect‟s Service, Consulting Engineer‟s Service, Construction of Complex Service, Design Services, Erection Commissioning or Installation Service, Management, Maintenance or Repair Service etc. The representation by assessee sought to extend the benefit of such exemption .
In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2011-Service Tax, dated the 25th April, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 337 (E), dated the 25th April, 2011, – for “section 71” read “section 74″.
In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2011-Service Tax, dated the 25th April, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.343 (E), dated the 25th April, 2011, in Note,- for “and last amended vide notification No.25/2011-Service Tax, dated the 31st March, 2011, vide number G.S.R.184(E),”,read “and last amended vide notification No.26/2011-Service Tax, dated the 31st March, 2011, vide number G.S.R.284(E)”.
Clarifications on new services specified in clauses (zzzzv) and (zzzzw) of section 65(105) of the Finance Act, 1994 and amendments to existing clauses of same section and following services Services provided by a Restaurant, Short Term Accommodation. Commercial Coaching and Training, Legal Services, Health Services.
Notification No. 37/2011 – Service Tax 1. (1) These rules may be called the Taxation of Services (Provided from Outside India and Received in India) (Third Amendment) Rules, 2011. (2) They shall come into force on the 1st day of May, 2011. 2. In the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, in rule 3, in clause (i), for the brackets, letters and words “(zzzzm) and (zzzzu)”, the brackets, letters and word “(zzzzm), (zzzzu), (zzzzv) and (zzzzw)” shall be substituted;
Notification No. 36/2011 – Service Tax 1. (1) These rules may be called the Export of Services (Third Amendment) Rules, 2011. (2) They shall come into force on the 1st day of May, 2011. 2. In the Export of Services Rules, 2005, in rule 3, in sub-rule (1), in clause (i), for the brackets, letters and words “(zzzzm) and (zzzzu)”, the brackets, letters and word “(zzzzm), (zzzzu), (zzzzv) and (zzzzw)” shall be substituted;
Notification No.35/2011 – Service Tax (7A) An insurer carrying on life insurance business shall have the option to pay tax: (i) on the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of policy holder, if such amount is intimated to the policy holder at the time of providing of service; (ii) 1.5 per cent of the gross amount of premium charged from a policy holder in all other cases; towards the discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V of the said Act:
