Please refer to ST Circular No.46/09/2002-CX dated 8th August, 2002 issued under F.No.149/02/2002-CX.4 on the subject mentioned above.
I am directed to say that doubts have been raised regarding recovery of service tax on certain services provided by Bharat Sanchar Nigam Ltd. (BSNL) to Basic Telephone Service Providers (BSTP) and Cellular Mobile Service Providers (CMSP). References have been received from the Cellular Operators Association of India, New Delhi, and the Department of Telecom (DOT). The services relating to which doubts have been raised are the following
directed to forward herewith a copy of the following Notification published in the Gazette of India (Extraordinary) for your information and necessary action
Circular No. 653/44/2002-CX I am directed to say that doubts have been raised about classification of “Link Cartridge Metallic Belt” and “Charger”, whether under sub-heading 9305.00 or 9306.00 or under heading 7320.00. Link Cartridge Metallic Belt holds the cartridges in a belt form, feeding a medium machine gun. A “charger” is used to hold a number of rounds of ammunition for filling the magazine of a rifle
Circular No.652/43/2002-CX.6 I am directed to refer to Board’s Circular No.593/30/2001-CX dated 19.10.2001 relating to allotment of PAN based Registration Numbers wherein it was prescribed that Range Officers would themselves allot the said numbers for multi unit companies. Attention is also drawn to Board’s Circular No.493/59/99-CX, dated 12.11.99 wherein it was stipulated that in respect of multi unit companies the 15 digit ECC Number (now converted to 15 digit PAN based Registration Number)
Notification No. 199-Income Tax It is notified for general information that enterprise, listed at para (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the income-tax Rules, 1962, for the assessment years 2002-2003, 2003-2004 and 2004-2005.
Circular No.651/42/2002-CX
Circular No.650/41/2002-CX In this regard Board’s attention has been drawn to a decision of CEGAT in the case of M/s. KIRLOSKAR ELECTRIC Co. Vs. CCE , Bangalore. In this case, CEGAT has held that the assessee is entitled to Modvat credit on the inputs used in the finished products which were destroyed due to circumstances beyond their control and on which duty remission has been granted by the Department. While delivering this judgement
Public Notice No. 29/2002-07 revises the Indian Rupee value of the special currency basket for deferred payment contracts with the USSR.
The principal notification was published in the Gazette of India vide notification no. 63/94-Cus(NT), dated 21st November, 1994 (S.O. 830(E), dated the 21st November, 1994) and last amended by notification no. 30/2002-Cus(NT), dated the 27th May. 2002.
