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...
Service tax is leviable on ‘asset management and all other forms of fund management’ under the category of ‘banking and other financial service’. In this context a question has arisen as to whether the service tax would be chargeable on the ‘entry and exit load’ amount charged by a mutual fund to the investor.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends notification No.12/2005-Service Tax, dated the 19th April, 2005 New Delhi, the Date: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 22/2007 – Service Tax G.S.R. (E). In exercise of the […]
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends notification No.11/2005-Service Tax, dated the 19th April, 2005 New Delhi, theDate: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 21/2007 – Service Tax G.S.R. (E). In exercise of the […]
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends Service Tax Rules, 1994 New Delhi, the Date: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 20/2007 – Service Tax G.S.R. (E). In exercise of the powers conferred by […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 19/2007-Service Tax CBEC constitutes committee of Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 A of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No.18 /2007-Service Tax CBEC constitutes committee of Chief Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 17 /2007-Service Tax Appointment of Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for the constitution of Committees under Section 86 (1A) of the Finance Act […]
It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise & Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994. Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations.
In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), read with rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and Customs appoints the officers of Central Excise specified in Column (2) of the Table below
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 4TH APRIL, 2007 14 Chaitra, 1929 (Saka) GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Regarding service tax payable on services provided by tour operator New Delhi, the Date: 4th April, 2007. 14 Chaitra, 1929 (Saka) […]