In partial modification of General circular No. 5/2000 dated 30th June, 2000, it is hereby further clarified that since the Insurance Regulatory and Development Authority has notified the Insurance Regulatory and Development Authority.
I am directed to invite your attention to notification No. 17/2002-ST dated 21.11.2002 granting exemption to taxable Services provided by a Service Provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ for the development, operation and maintenance or setting up SEZ Units. For availing the exemption, the taxable services to be rendered by the Service Provider is proposed to be authorised by a committee headed by Chief Commissioner of Central Excise having jurisdiction over said Special Economic Zone
I am directed to invite your attention to the Board’s Circular No.128/95, dated 14th December, 1995 which has prescribed a set of guidelines on the undertaking to be given by the custodian before being appointed as custodian of ICDs/CFSs/EPZs.
The matter has been examined by the Board. It has been decided that the administrative control of ICDs/CFSs would be with the territorial Commissioners of Customs. However, where an ICD/CFS does not fall within the territorial jurisdiction of any Commissioner of Customs, the territorial Commissioner of Central Excise will have administrative control over it.
directed to forward herewith a copy of the Notifications published in the Gazette of India for your information and necessary action
Circular No.710/26/2003-CX In the recent months several instances have come to the notice of the Board wherein it has been observed that deficiencies and inadequacies in the manner of filing appeals are repeatedly diluting the department’s case before various appellate fora. Your attention is invited in this regard to various circulars issued by the Board pertaining to proper filing and monitoring of appeals, procedure regarding the same,
Circular No. 709/25/2003-CX I am directed to refer to Board’s Circular No. 610/1/2002-CX dated 1.1.2002 wherein the facility of storage of non-duty paid goods outside the factory premises which was available under erstwhile rule 47(5) of Central Excise Rules, 1944 has also been granted under Central Excise (No.2) Rules, 2001 subject to adequate revenue safeguards.
Circular No. 708/24/2003-CX I am directed to say that following the recent measures like withdrawal of deemed credit and removal of SSI exemptions on textiles and textile articles, a large number of Powerloom Weavers/ Hand Processors/ Dealers of Yarns and Fabrics/ Manufacturers of Ready Made Garments are now required to be registered with Central Excise. In this connection, trade has brought to the notice of the Board the harassment on account of the complexities in the Registration process with Central Excise.
The undersigned is directed to refer to General Circular No: 13/2003 dated 25.3.2003; General Circular No: 15/2003 dated 9.4.2003 and General Circular No: 16/2003 dated 17.4.2003 regarding Simplified Exit Scheme. Annexure D and Annexure E to General Circular No: 13/2003, which could not be circulated earlier, are enclosed.
I am directed to say that doubts has been raised regarding the classification of the Internet Telephony Service, as to whether this service is covered under the category of ‘telephone service’ or ‘online information and database access and/or retrieval service’ and hence liable to pay Service Tax.
