The output service provider availing service tax credit shall maintain proper records in which the relevant information regarding the Sl. No. and date of document on which service tax credit is availed, service tax registration No. and name of the input service provider, description and value of input service, service tax credit availed, service tax credit utilized for payment of service tax on output service shall be recorded. The burden of proof regarding the admissibility of service tax credit shall lie upon the person taking such credit.
1st August, 2002 Notification No.13/2002-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 India, in the Ministry […]
1st August, 2002 Notification No. 12/2002-Service Tax GSR 540 (E) In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, except as respects things done […]
Notification No. 11/2002-07 amends the Export and Import Policy 2002-07, covering export contracts, export performance levels, and silver jewellery classification.
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 a beauty parlour in relation to hair dyeing, from the whole of the service tax leviable thereon under section 66 of the said Act.
1st August, 2002 Notification No. 10/2002-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 the taxable service provided to any person by a cargo handling agency in […]
1st August, 2002 Notification No. 9/2002-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 the taxable service provided, by an insurer carrying on life insurance business, to […]
1st August, 2002 Notification No. 8/2002-Service Tax In exercise of the powers conferred by section 149 of the Finance Act, 2002 (20 of 2002), the Central Government hereby appoints the 16th day August, 2002, as the date on which the Finance Act, 1994 (32 of 1994) shall be amended as provided in the said section […]
Notification No. 196-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.
Notification No. 194-Income Tax In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “U.P. Cricket Association, Kanpur” for the purpose of the said clause for the assessment years 1999-2000 to 2001-2002
