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 : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
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...
Excise Duty : An order from the Central Board of Indirect Taxes and Customs (CBIC) assigns appeals filed on or after July 1, 2017, under Central...
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...
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...
Every person liable to pay service tax is required to get registered. In addition, the following categories of persons are required to get registered under the Service Tax (Registration of Special Category of Persons) Rules, 2005
Form for the Purpose of Registration Date: 20th October, 2005 Notification No. 32/2005-Service Tax In exercise of the powers conferred by rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005, the Central Board of Excise and Customs hereby specifies the form for the purpose of registration under the said rules, […]
New Forms ST-1, ST-2 & ST-3 Date: 20th October, 2005 Notification No. 31/2005-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:-
Board has examined the leviability of service tax on maintenance or repair or servicing of software under section 65(105)(zzg) read with section 65 (64) of the Finance Act , 1994
Powers for the purpose of adjudging a penalty under Chapter V of the Finance Act Date: 10th August, 2005 Notification No. 30/2005-Service Tax GSR 527(E) In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on the Central Excise […]
Attention is invited to Board’s Circular No. 75/5/2004-ST dated 03.03.2004 which specifies that only Assistant Commissioner or Deputy Commissioner of Central Excise is empowered to issue a demand notice and adjudicate such notice under section 73 of the Finance Act, 1994 (hereinafter referred to as the said Act)
Exempts the taxable service, referred to in sub-clause (zzn) of clause (105) of section 65 of the Finance Act, provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft, from the whole of the service tax leviable thereon under section 66 of the said Finance Act Date: 15th […]
Export of Services (Amendment) Rules, 2005 Date: 7th June, 2005 Notification No. 28/2005-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 to amend the Export of Services Rules, 2005, namely :– […]
Service Tax (Registration of Special Category of Persons) Rules, 2005 Date: 7th June, 2005 Notification No. 27/2005-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, namely:- 1. Short title and commencement.- (1) […]
Specifies the following person or class of persons who shall make an application for registration under the provisions of the sub-section (2) of section 69 of the Finance Act, 1994 Date: 7th June, 2005 Notification No. 26/2005-Service Tax In exercise of the powers conferred by sub-section (2) of section 69 of the Finance Act, 1994 […]
