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...
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 […]
4th February, 2004 Notification No. 1/2004 – 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 makes the following amendment in the notification of the Government of […]
The Board has received representations seeking clarification with regard to leviability of Service Tax in respect of maintenance & repair of ATMs in terms of Notification no. 20/2003-ST dated 21.8.2003
I am directed to say that under Section 65 of Finance Act, 1944 and as brought out by Board”s letter no. F.B.43/7/97-TRU dated 11.7.97 there must exist a relationship of principal and an agent for bringing grain agent in the ambit of C & F agent of the farmer and in CBEC Circular no. 48/10/2002-ST dated 13.9.2002, it has been clarified that Adhatiya”s (Food grain agents) activity do not fall under the scope of Clearing and Forwarding Agents services and hence would not be liable for Service Tax under this category.
During the Open Houses and Seminars conducted all over India, lot of queries have been raised as to whether only single registrations is required for a service provider providing more than one taxable service and also whether a single return is acceptable in respect of more than one taxable service being provided by the service tax provider.
The attention is invited to the Central Board of Excise and Customs Circular No.52/1/2003 (F.No.137/9/2003-CX4 dated 11.3.2003) introducing e-filing of ST-3 returns of Service Tax from the month of April, 2003 in respect of 10 (ten) select class or group of service tax providers.
An issue has been raised whether the organisations who are engaged in design, development are maintenance of Software and enter into Annual Maintenance contracts for maintenance of their software, are exempt from Service Tax or not.
Please refer to Circular No. 661/52/2002-CX Dated 11.09.2002 issued under File No. 137/8/2001-CX-4 on the subject mentioned above.
