21st August, 2003. Notification No. 20/2003 – Service Tax G.S.R. – 678 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 the taxable service provided to a customer by […]
Stipendiary Ombudsman” means a person appointed under regulation 9 for the purpose of acting as ombudsman in respect of a specific matter or matters in a specific territorial jurisdiction and for which he may be paid such expenses, honorarium or sitting fees as may be determined by the Board from time to time.
21st August, 2003. Notification No. 19/2003 – Service Tax G.S.R. 677(E)-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 the taxable service provided to a customer in relation to […]
In exercise of the powers conferred by sections 11 and 1 1A read with sections 19 and 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the regulations
21st August, 2003. Notification No. 18/2003 – Service Tax G.S.R. 676. – 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 the taxable service provided to a customer in […]
As regards para 4 of DOR Circular No.48/2003-Cus. it is clarified that the jurisdictional Superintendent of Central Excise shall also issue certificate about export performance in terms of para 3.1(c) in respect of units which are not in Central Excise control. This is to ensure that no frauds are further perpetrated by obtaining bogus claims of exports.
.Please refer to the deliberations during the meeting held on August 5, 2003, when apprehensions were raised stating, inter-alia, that some of the brokers/sub-brokers are using un-authorised software which is not in the interest of the securities market.
Commissioning or installation of plant, equipment or machinery by a commissioning or installation agency, is chargeable to service tax. A doubt has been raised as to whether the services like a plumber putting up a water tank, fitting pipes and tubing, an electrician putting up electric wire and fittings, installation of booster motors, air conditioners, water filters, hand-pumps, water heaters etc. will be chargeable to service tax
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 14/2002-Central Excise (N.T.), dated the 8th March, 2002
As you are aware, the provisions of Section 4A do no apply to the readymade garments, as they have not been notified under that section. But under notification No. 20/2001-C.E. (N.T.) dated 30.4.2001, tariff value (at the rate of 60% of the retail sale price declared or required to be declared) was fixed on readymade garments and other articles of apparel. Vide Board’s letter F. No. B.3/4/2003, dated 01.04.2003, it was clarified that for valuation, the provision of section 4