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Provided that– (a) the exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of the said goods; (b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified services used for export of the said goods;
Notification No. 40/2007-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred
Notification No. 39/2007 – Service Tax . In exercise of the powers conferred by sub-sections (1) and (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 Rules, 1994, namely :-
Since the inception of the levy of service tax vide Chapter V of the Finance Act, 1994 (hereinafter called the Act) and rules made thereunder from time to time, a number of circulars/clarifications/instructions have been issued, for clarifying the scope of statutory provisions; providing legal interpretation of the provisions of the Act, the rules and the notifications; and clarifying as well as prescribing the procedures to be followed for administration of service tax.
Service Tax was introduced in the year 1994 with three taxable services. At present, one hundred services are specified as taxable services. Since the introduction of service tax, number of clarifications in the form of circulars / instructions / letters have been issued by the Central Board of Excise & Customs (CBEC), Director General (Service Tax) and field formations.
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 23rd AUGUST, 2007 1st Bhadrapada, 1929(Saka) GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 38/2007-Service Tax New Delhi, the 23rd August, 2007 G.S.R. (E). In exercise of the powers conferred by sub-section (1) of […]
Notification No. 37/2007-Service Tax In exercise of the powers conferred by sub-section (1A) of section 86 of the Finance Act, 1994 (32 of 1994), the Board hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 19/2007-Service Tax, 2007, G.S.R.354 (E), dated the 12th May, 2007, namely:-
Notification No. 36/2007-Service Tax Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), on roaming service provided to an international in-bound roaming subscriber, by a telegraph authority, and that such services being a
Rule 4B of Service Tax Rules prescribes that any ‘goods transport agency’ providing service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In terms of this rule, the “consignment note” means “a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency”.
NOTIFICATION NO. 35/2007-SERVICE TAX .In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as specified in column(2) of the Table below, except as respects things
