Documents submitted along with the refund claims under Rule 5 of CENVAT Credit Rules, 2004. – I am directed to refer to your meeting with Member (Service Tax), CBEC on 13.5.2013 on the above subject and her subsequent meeting with the departmental officers and to inform you that the following general deficiencies in the documents submitted along with the refund claims filed under Rule 5 of the CENVAT Credit Rules 2004, have been pointed out by the officers.
A Committee under the chairmanship of DG NIC with representatives of Department of Commerce and Department of Revenue had been constituted to consider the issues of timely and accurate transmission of trade data and give its recommendations.
I am directed to reiterate the provisions of the Transfer Policy as contained in para 4.7 of the Transfer Policy dated 05.04.2011 that “the officers will, as far as possible, be rotated between the Customs and Central Excise branches every two years and adequate experience in Service Tax branch will also be ensured as far as possible.
As you are aware, DOP&T and Board has been emphasising the need to complete the APARs of officers/employees as per the time schedule fixed by DOPT. It has however been noted with concern that various proposals relating to promotions/empanelment/deputation of officers etc. are unduly delayed due to non-adherence to the prescribed timelines for completion of APARs and resultant incomplete APARs.
It has come to the notice of the Board that field formations are insisting on the exporter/owner to submit the BRC/negative statements in person, that even after the exporter has proof of having submitted BRC/negative statement, these documents are asked repeatedly; that the exporter is asked to attend personal hearing despite having submitted BRC/negative statement; and that only the exporter/owner should attend hearing in person.
Representations from field formations have been received intimating that owing to the delays in PAN Migration, PAN de-duplication and restoration, certain cases remain to be processed. However, AST does not permit these cases to be processed. Therefore, with the Board’s approval, the facility of Online TMS is extended for the cases time barring on 31-3-2013.
The service tax changes in Budget 2013 are largely guided by the objectives to provide a stable tax regime and improve voluntary compliance. The important changes are as follows:
The Finance Minister has introduced the Finance Bill, 2013 in Lok Sabha today, i.e., 28th February, 2013. Changes in Customs and Central Excise law and rates of duty have been proposed through the Finance Bill, 2013 (clauses 54 to 77 for Customs and clauses 78 to 92 for Central Excise).
Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as to prescribe the revised return Form ST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013. As per rule 7 of […]
I am directed to refer to your letter dated 25-10-2012 on the above subject and to inform you that as per section 129(6) of the Customs Act, 1962, on ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal. The word ‘on ceasing to hold office’ is applicable to all types of cessation
