The undersigned is directed to say that Board hereby specifies Director General Service Tax as the authority for the purpose of rule 4(3)(b) of the Service Tax Rules, 1994 for granting centralized registration
It has been brought to the notice of the Board that certain field formations have interpreted that service tax is leviable on certain processing activities undertaken by job-workers in relation to manufacture of Gem and Jewellery sector, for or on behalf of the client, even though such activities does amount to ‘manufacture’ under Central Excise Law.
In the Budget 2004, it was proposed to levy service tax on services provided by a goods transport agency in relation to transport of goods by road
All salaried persons having taxable income as per annual returns under section 206 should be taken on the G.I.R. However notices under section 139(2) or 147 are to be issued only to those persons who have not paid the tax correctly or who are believed to be having some source of income besides salary
