| Notifications/Circulars |
Category : Service Tax |
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Clarification on issues regarding levy of Service Tax on the services provided by Government or a local authority to business entities -
Posted Date : 15-Apr-2016 , 07:38:18 am | Posted By: CASANSAAR
Any service provided by Government or a local authority to a business entity has been made taxable w.e.f 1st April 2016. Post Budget 2016, representations have been received from several quarters including business and industry associations in respect of various aspects pertaining to the taxation of such services. Accordingly, the following clarifications are issued:-...
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Service Tax |
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CBEC Revises Service Tax Return Form- ST-3
Posted Date : 09-Mar-2016 , 08:05:08 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi,Dated:8thMarch, 2016
Notification No.20/2016-Service Tax
G.S.R….. (E). – In exercise of the powers conferred by sub-sections (1) and (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,namely:-
1. (1) These rules may be called theService Tax (Second A...
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Service Tax |
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Service Tax Notifications 08/2016-Service Tax to 19/2016-Service Tax
Posted Date : 02-Mar-2016 , 07:57:27 am | Posted By: CASANSAAR
19/2016-Service Tax dt. 01-03-2016.
(Seeks to amend Service Tax Rules, 1994.)
CLICK HERE
18/2016-Service Tax dt. 01-03-2016.
(Seeks to amend notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider)
CLICK HERE
17/2016-Service Tax dt. 01-03-2016
(Seeks to bring into effect certain provisions of notification No. 05/2015-ST da...
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Service Tax |
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Applicability of service tax on the services received by apparel exporters in relation to fabrication of garments
Posted Date : 16-Dec-2015 , 07:25:16 am | Posted By: CASANSAAR
Circular No.190/9/2015-Service Tax
F.No.354/153/2014-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
Dated- 15thDecember, 2015
To,
Principal Chief Commissioners of Customs and Central Excise(All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/CEI
Director General of Audit/Tax Payer Services,
Principal Commissioners/ Commissioner...
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Service Tax |
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Clarification regarding leviability of service tax in respect of Seed Testing with effect from 01.07.2012
Posted Date : 27-Nov-2015 , 10:11:26 am | Posted By: CASANSAAR
Circular No.189/8/2015-Service Tax
F. No. 354/279/2015-TRU
Government of India
Department of Revenue
Central Board of Excise & Customs
New Delhi
New Delhi, the26thNovember, 2015
To
Principal Chief Commissioners of Customs and Central Excise(All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/CEI
Director General of Audit/Tax Payer Services,
Principal Commissioners/ Com...
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Service Tax |
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Accounting code for payment of Swachh Bharat Cess
Posted Date : 17-Nov-2015 , 08:37:22 am | Posted By: CASANSAAR
Circular No. 188/7/2015-ST
Dated the 16thNovember, 2015
F. No. 354/129/2015-TRU (Pt.)
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
***.
To
Principal Chief Commissioners of Customs and Central Excise(All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/CEI
Director General of Audit/Tax Payer Services,
Principal Commissioners/ Commissioners of Customs and ...
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Service Tax |
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Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules, 2004
Posted Date : 10-Nov-2015 , 05:17:44 pm | Posted By: Aarti Sharma
Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules, 2004 - Service Tax...
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Service Tax |
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Swach Bharat Cess Notification No. 22/2015
Posted Date : 06-Nov-2015 , 06:23:25 pm | Posted By: Aarti Sharma
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 6thNovember, 2015
NotificationNo.22/2015-Service Tax
G.S.R. ---(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessa...
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Service Tax |
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Swach Bharat Cess
Posted Date : 06-Nov-2015 , 06:21:48 pm | Posted By: Aarti Sharma
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 6thNovember, 2015
NotificationNo. 21/2015-Service Tax
G.S.R. ---(E).-In exercise of the powers conferred by sub-section (1) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government hereby appoints the 15thday of November, 2015 as the date with effect from which the provisions of Chapter V...
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Service Tax |
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No service tax will be levied on the service provided by an Indian Bank or other entity acting as an agent to the MTSO
Posted Date : 16-Oct-2015 , 07:42:46 am | Posted By: CASANSAAR
No service tax will be levied on the service provided by an Indian Bank or other entity acting as an agent to the Money Transfer Service Operators (MTSO) in relation to remittance of foreign currency from outside India to India from 1.7.12 to 13.10.14
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 19/2015-Service Tax
New Delhi, the 14thOctober, 2015
22 Asvina 1937 Saka
G.S.R. (E).-Whereas, the Centr...
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Service Tax |
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Service tax levy on services provided by a Goods Transport Agency -reg.
Posted Date : 05-Oct-2015 , 06:23:41 pm | Posted By: Aarti Sharma
Circular No.186/5/2015-ST
F. No. 354 / 98 /20015-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 5thOctober, 2015
To,
Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All),
Director General of Service Tax
Director General of Audit
Director General of Central Excise IntelligencePrincipalPrincipalCommissioners of Service Tax (All)
Commi...
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Service Tax |
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Free-home delivery of food isn't liable to service-tax
Posted Date : 26-Aug-2015 , 07:28:05 am | Posted By: CASANSAAR
Clarification on levy of service tax on food sold by way of pick up or home deliveries...
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Service Tax |
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Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944
Posted Date : 20-Aug-2015 , 09:31:22 pm | Posted By: CASANSAAR
F.No.137/46/2015-Service Tax
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
SERVICE TAX WING
New Delhi, dated 18thAugust, 2015
To
All Principal Chief Commissioners of Central Excise
All Chief Commissioners of Central Excise/ Service Tax
Principal Directors General of Goods & Services Tax/ Systems/Central Excise Intelligence
Director General of Audit
All Principal Commissioners of Central Excise/Service T...
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Service Tax |
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Conditions, Safeguards and Procedures regarding Digitally signed invoices in Central Excise and Service Tax
Posted Date : 08-Jul-2015 , 07:17:25 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification
No. 18/2015-Central Excise (N.T.)
New Delhi, the 6thJuly, 2015
G.S.R. (E).____In pursuance of sub-rule (5) of rule 10 and sub-rule (9) of rule 11 of the Central Excise Rules, 2002 made under section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-rule (5) of rule 5 and sub-rule (2) of rule 4C of the Service Tax Rules, 1994 made under sub-section (1) read with su...
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Service Tax |
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Service Tax Circular Regarding clarification on rate of service tax on restaurant service
Posted Date : 04-Jun-2015 , 07:50:20 am | Posted By: CASANSAAR
The Service Tax rate has been increased to 14% with effect from 1st June, 2015. Certain doubts have been raised in regard to abatement on value of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
2. Matter has been examined. Valuation of services provided in relation to serving of food or beverages by a restaurant, ...
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Service Tax |
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Seeks to exempt certain services under Power System Development Fund (PSDF) Scheme of Ministry of Power
Posted Date : 21-May-2015 , 07:55:27 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.
17/2015-Service Tax
New Delhi, the 19 th May, 2015
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of 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 taxable services provided under the Power System Development Fund Scheme of the Ministry of Power (hereinafter referred to ...
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Service Tax |
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Seeks to enforce certain provisions of the notification No. 06/2015- ST, dated the 1st March, 2015, with effect from 1st June, 2015
Posted Date : 21-May-2015 , 07:52:31 am | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 16/2015-Service Tax
New Delhi, the 19th May, 2015
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of 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 appoints the 1st day of June, 2015 as the date on which the provisions of sub-paragraphs (ix) and (xii) of paragraph 1 and...
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Service Tax |
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Service Tax - Seeks to enforce certain provisions of the notification No. 05/2015- ST, dated the 1st March, 2015, w.e.f. 1st June, 2015
Posted Date : 21-May-2015 , 07:49:59 am | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 15/2015-Service Tax
New Delhi, the 19th May, 2015
G.S.R.….(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 appoints the 1st day of June, 2015 as the date on which the provisions of sub-clauses (a), (b) and (c) and item (A) of sub-clause (d) of clause (ii) of sub-paragraph (e)...
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Service Tax |
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Service Tax - Seeks to enforce certain provisions of the Finance Act, 2015, with effect from 1st June, 2015
Posted Date : 21-May-2015 , 07:46:59 am | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New Delhi, the 19th May, 2015
No. 14/2015-Service Tax
G.S.R. ---(E).- In exercise of the powers conferred by clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 (No. 20 of 2015), the Central Government hereby appoints the 1st day of June, 2015 as the date on which the provisions of clauses (a), (c) and (f) of s...
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Service Tax |
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Service Tax - Seeks to amend notification No. 26/2012- ST, dated the 20th June, 2012
Posted Date : 21-May-2015 , 07:44:38 am | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New Delhi, the 19th May, 2015
No. 13/2015-Service Tax
G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenu...
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Service Tax |
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New Service Tax rate will come into effect from 1st June, 2015
Posted Date : 20-May-2015 , 08:30:01 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
D.O.F.No.334/5/2015-TRU, New Delhi, May 19, 2015.
Dear Principal Chief Commissioner / Chief Commissioner / Director General,
The Finance Bill, 2015, has received the assent of the Honorable President and has been notified. In the Budget, 2015, certain amendments in the Finance Act, 1994 have been incorporated through the Finance Act, 2015, which will come into effect from a date to be notified. In...
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Service Tax |
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Govt. exempts service-tax on Pradhan Mantri Insurance schemes and Atal Pension Yojna
Posted Date : 01-May-2015 , 05:48:19 pm | Posted By: Aarti Sharma
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New Delhi, the 30th Aoril, 2015
No. 12/2015-Service Tax,
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of 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 further ame...
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Service Tax |
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CBEC Clarifies on rate of service tax applicability
Posted Date : 11-Apr-2015 , 07:12:44 am | Posted By: CASANSAAR
Circular No. 183 / 02 / 2015-ST
F. No. B-1 /1/2015-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
***
Room No. 153, North Block, New Delhi.
Dated 10thApril, 2015.
To
Chief Commissioner of Customs and CentralExcise(All)
Chief Commissioner of Central Excise & Service Tax (All)
Director General of Service Tax
Director General of Central Excise Intelligence
Director General of Audit Commissioner of Customs and Central Excise ...
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Service Tax |
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Simplification of Registration Procedures in Service Tax
Posted Date : 28-Feb-2015 , 06:59:31 pm | Posted By: CASANSAAR
The legal provisions for registration in service tax are contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 and Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the procedural aspects of registration in service tax.
In supercession of Order No. 2/2011-Service Tax dated 13-12-2011, the Central Board o...
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Service Tax |
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Seeks to notify the “resident firm” as the class of persons for the purpose of sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994.
Posted Date : 28-Feb-2015 , 06:53:59 pm | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central Government hereby specifies “resident firm” as class of persons for the purposes of the said sub-clause....
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Service Tax |
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Seeks to amend notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.
Posted Date : 28-Feb-2015 , 06:52:51 pm | Posted By: CASANSAAR
G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2012- Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)...
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Service Tax |
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Seeks to amend notification No. 30/2012-Service Tax dated 20th june, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider.
Posted Date : 28-Feb-2015 , 06:51:54 pm | Posted By: CASANSAAR
G.S.R.(E).-In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20thJune, 2012, namely:-...
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Service Tax |
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Seeks to amend notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services.
Posted Date : 28-Feb-2015 , 06:50:52 pm | Posted By: CASANSAAR
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2012- Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (...
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Service Tax |
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Seeks to amend Service Tax Rules, 1994 so as to prescribe
Posted Date : 28-Feb-2015 , 06:49:52 pm | Posted By: CASANSAAR
G.S.R.(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, namely:-...
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Service Tax |
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Seeks to rescind the redundant notification No. 42/2012-Service Tax, dated 29th June 2012.
Posted Date : 28-Feb-2015 , 06:48:00 pm | Posted By: CASANSAAR
G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of 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 rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/2012-Service Tax, dated 29th June 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 520 (E), dated 29th June ...
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Service Tax |
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