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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...
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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...
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...
I am directed to draw attention to the Circular No. 49/11/2002-ST dated 18.12.2002, whereby it was clarified that the work of Erection and Commissioning is in the nature of services provided by a “Consulting Engineer” and hence taxable under Service Tax. Also in the year 2003, Service Tax was imposed on Commissioning and Installation Service, effective from 1st July 2003.
In the notification of the Government of India in the Ministry of Finance( Department of Revenue) No. 4/2004-Service Tax, dated the 31st March,2004 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March,2004, with G.S.R.248(E), dated the 31st March,2004, at pages 1 to 3
Notification No. 4/2004 – Service Tax Dated- 31st March, 2004 In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs ( Department of […]
Representation have been received in the Board with regard to levy of service tax on the activities undertaken by the television serial producers
In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 19944 (1 of 1944) and rule 3 of the Service Tax Rules, 1944, read with clause (4) section 65 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby appoints the officers mentioned in the column (2) of the Table below as Central Excise Officers and invests them with all the powers to be exercised by them throughout the territory of India as are exercisable by the Central Excise Officer of the corresponding rank as specified in the column (3) of the said Table, such powers being the powers being the powers of a Central Excise Officer conferred under Chapter V of the Finance Act, 1994 (32 of 1994) and the Service Tax Rules, 1994 regarding any taxable service.
An issue has been raised seeking clarification on the ambiguity in the provisions of Rule 3(5) of the Service Tax Credit Rules, 2002 which reads that ‘in case the service provider, opts not to maintain separate accounts of input service meant for consumption in relation to rendering of such output service which are chargeable to service tax as well as exempted services or non-taxable services, he shall be allowed to utilize service tax credit for payment of service tax on any output service only to the extent of an amount not exceeding thirty five percent of the amount of service tax payable on such output service
The Board has received representation from PHD Chamber of Commerce and Industry with regard to general difficulties being faced by Service Tax assessees.
Any orders passed by Addl. Commissioners/Joint Commissioners can neither be revised (u/s 84) nor can it be appealed before any appellate authority (u/s 85 and u/s 86). Therefore, in order to avoid problems of appeals against the orders passed by Joint Commissioners /Additional Commissioners/ Commissioners of Central Excise, an amendment was carried out in section 73 of the Finance Act, 1994 on 16.7.2001, which limited the authority to ACs /DCs of Central Excise for issuing the Show Cause Notices for short levy of service tax and also determination of such short levy by way of adjudication
Circular No. 775/8/2004-CX 17th February, 2004. F.No. 206/03/2003-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject : Audit of Service Tax Assessees – regarding. Attention is invited to Board’s Circular No.19/13/96 dated 21.11.96 wherein instructions were issued relating to visit of Central Excise officers […]
5th February, 2004 Notification No. 2/2004 – Service Tax In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service (other than service in relation to a package […]
