| Notifications/Circulars |
Category : Service Tax |
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Hotels in a Complex – Only Air Conditioned Hotel Liable to Service tax
Posted Date : 08-Oct-2013 , 12:35:27 pm | Posted By: CASANSAAR
As part of the Budgetexercise2013, the exemption for services provided by specified restaurants extended videserial number19 ofNotification 25/2012-STwas modified vide para 1 (iii) ofNotification 3/2013-ST. This has become operational on the 1stof April, 2013.
2. In this context, representations have been received. On the doubts andquestionsraised therein clarifications are as follows:
Doubts
Clarifications
1.
In a complex where air conditioned as well as non-air c...
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Service Tax Clarification regarding Education services
Posted Date : 19-Sep-2013 , 08:35:32 pm | Posted By: CASANSAAR
Circular No.172/7/2013 – ST
F. No.B1/14/2013-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise& Customs
Tax Research Unit
146-F, North Block
New Delhi, 19thSeptember, 2013
To
Chief Commissioners of Central Excise and Service Tax (All),
Director General (Service Tax), Director General (Central Excise Intelligence),
Director General (Audit),
Commissioners of Service Tax (All),
Commissioners of Central Excise and Service Tax (All)....
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Ad-hoc exemption order for taxable service provided by the hotel or restaurant in the flood affected State of Uttarakhand.
Posted Date : 18-Sep-2013 , 06:55:12 pm | Posted By: CASANSAAR
F.No.354/182/2013-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi,17thSeptember, 2013
AD-HOC EXEMPTION ORDER NO.1/1/2013
Whereas the recent floods and landslides has caused extensive damage in the State ofUttarakhandand has adversely affected the life of the common man in the state. There is a need to provide support to ensure sustenance for the local population by revival of the hospitality industry;
And whereas taxable servic...
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Guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994
Posted Date : 18-Sep-2013 , 06:53:56 pm | Posted By: CASANSAAR
F.No. 137/47/2013-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Service Tax Wing
***
New Delhi, the 17th September, 2013
To
All Chief Commissioners of Central Excise
All Chief Commissioners of Customs and Central Excise
All Directors General
All Commissioners of Service Tax
All Commissioners of Central Excise
Subject:Guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994
...
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ST 3 Return due date for Oct. 12 to March 13 extended upto 10th Sept 13
Posted Date : 30-Aug-2013 , 04:16:39 pm | Posted By: CASANSAAR
F.No.137/99/2011-Service TaxGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise & Customs***New Delhi, dated the 30th August, 2013Order No: 4/2013-Service TaxIn exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3 for the period from 1st October 2012 to 31st March 2013, from 31st August, 2013 to 10th September, 2013.The circumsta...
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CBEC releases FAQs on Service Tax Amnesty Scheme
Posted Date : 14-Aug-2013 , 06:15:06 pm | Posted By: Vinay Sharma
...
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CBEC\'s 19 clarifications on amnesty scheme - Scheme to apply registration-wise
Posted Date : 10-Aug-2013 , 11:44:45 am | Posted By: Vinay Sharma
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 - CBEC CLARIFIES ON 19 ISSUES - MERE PENDENCY OF SUMMON WITHOUT SEEKING PRESENCE/DOCUMENTS NOT BARS AVAILMENT OF SCHEME - BENEFIT MAY BE CLAIMED REGISTRATION-WISE
CIRCULAR NO. 170/5/2013-ST [F.NO.81/19/2013-TRU(PT)],DATED 8-8-2013
The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the BoardvideCircular No. 1...
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The Service Tax Voluntary Compliance Encouragement Scheme - clarifications regarding.
Posted Date : 08-Aug-2013 , 08:35:32 pm | Posted By: Vinay Sharma
Circular No. 170/5 /2013 - ST
F. No. B1/19/2013-TRU (Pt)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
New Delhi, dated the 8th August, 2013
To,
Chief Commissioners of Central Excise and Customs (All),
Director General (Service Tax), Director General (Systems),
Director General (Central Excise Intelligence), Director General (Audit),
Commissioners of Service Tax (All), Commissioners of Central Excise (All), Com...
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Refund of tax paid on services received by Special Economic Zones/Developers - New procedures/computation method notified
Posted Date : 02-Jul-2013 , 09:45:18 pm | Posted By: Vinay Sharma
SECTION 93 OF THE FINANCE ACT, 2013 – EXEMPTIONS FROM SERVICE TAX - REFUND OF TAX PAID ON SERVICES RECEIVED BY SPECIAL ECONOMIC ZONES/DEVELOPERS - NOTIFICATION NO.40/2012-ST RESCINDED; PROCEDURE FOR REFUND RATIONALIZED
NOTIFICATION NO.12/2013-ST,DATED 1-7-2013
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) read with sub-section 3 of section 95 of Finance (No.2), Act, 2004 (23 of 2004) an...
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Services provided to exporters against FMS Scrips - Exemption to apply exporter-wise
Posted Date : 17-Jun-2013 , 10:54:57 pm | Posted By: Vinay Sharma
SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS - EXEMPTION TO SERVICES PROVIDED TO EXPORTERS AGAINST DEBIT TO FMS DUTY CREDIT SCRIP - EXPORT PERFORMANCE TO BE COMPUTED EXPORTER-WISE AND NOT GROUP-WISE AND CERTAIN EXPORTS EXCLUDED FROM SUCH COMPUTATION
NOTIFICATION NO.11/2013-ST,DATED 13-6-2013
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to ...
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Amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.6/2013-Service Tax, dated the 18th April, 2013
Posted Date : 15-Jun-2013 , 10:08:18 pm | Posted By: Vinay Sharma
[TO BE PUBLISED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11 / 2013 - Service Tax
New Delhi, the 13thJune, 2013
G.S.R. 373(E).-In exercise of the powers conferred bysub-section (1) of section 93of theFinance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in thenoti...
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Regarding The Service Tax Voluntary Compliance Encouragement Scheme-clarifications
Posted Date : 17-May-2013 , 07:38:51 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
*****
New Delhi, dated the 13th May, 2013
To,
Chief Commissioners of Central Excise and Customs (All),
Director General (Service Tax), Director General (Systems),
Director General (Central Excise Intelligence), Director General (Audit),
Commissioners of Service Tax (All),
Commissioners of Central Excise (All),Commissioners of Central Excise and Customs (All)
Madam/Si...
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Service Tax |
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Serevice Tax Notification No.10/2013 for Rules under the Service Tax Voluntary Compliance Encouragement Scheme,2013
Posted Date : 14-May-2013 , 04:10:01 pm | Posted By: CASANSAAR
Government of India
Ministry of Finance
(Department of Revenue)
NotificationNo.10/2013 - Service Tax
New Delhi, the 13th May, 2013
G.S.R…..(E).- In exercise of the powers conferred by sub-sections (1) and (2) ofsection 114 of the Finance Act, 2013 (17 of 2013), the Central Government herebymakes the following rules regarding the form and manner of declaration, form andmanner of acknowledgement of declaration, manner of payment of tax dues andform and manner of issuing acknowledgeme...
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Seeks to amend the notification No.26/2012-Service Tax, dated the 20th June, 2012.
Posted Date : 08-May-2013 , 11:23:58 pm | Posted By: CASANSAAR
Government of India
Ministry of Finance
(Department of Revenue)
Notification
New Delhi, the 8th May, 2013
No.09/2013 - Service Tax
G.S.R....(E).– In exercise of the powers conferred by sub-section (1) of section 93 ofthe Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it isnecessary in the public interest so to do, hereby makes the following further amendment inthe notification of the Government of India in the Ministry of Finance (Department ofRevenue)...
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Date for filing the ST-3 return, for the period from Oct\'12 to March\'13 has been extended from 25th Apr, 2013 to 31st August, 2013
Posted Date : 23-Apr-2013 , 05:03:28 pm | Posted By: CASANSAAR
F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 23rdApril, 2013
Order No: 03/2013-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of theForm ST-3, for the period from 1stOctober 2012 to 31stMarch 2013, from 25thApril, 2013 to31stAugust, 2013.
...
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Tax on service provided by way of erection of pandal or shamiana
Posted Date : 17-Apr-2013 , 09:43:35 pm | Posted By: CASANSAAR
Circular No.168/3 /2013 - ST
F. No. 356/2/2013-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
*****
North Block,
New Delhi, 15thApril, 2013
To,
Chief Commissioners of Central Excise and Customs (All),
Director General (Service Tax), DirectorGeneral(Systems), Director General (Central Excise Intelligence), Director General (Audit),
Commissioners of Service Tax (All), Commissioners of Central Excise (All), Comm...
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Date for filing of the Form ST-3 for the period 1-7-2012 to 30-9-2012 has been extended from 15-4-2013 to 30-4-2013
Posted Date : 12-Apr-2013 , 02:13:40 pm | Posted By: CASANSAAR
F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 12th April, 2013
Order No.02/2013-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of theForm ST-3for the period from 1stJuly 2012 to 30th September 2012, from 15thApril, 2013 to30thApril, 201...
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ST – Amendment in CESTAT appeal filing forms (S.T.-5, S.T.-6, S.T.-7)
Posted Date : 12-Apr-2013 , 09:08:33 am | Posted By: CASANSAAR
NOTIFICATIONNo. 5 /2013-SERVICE TAXDated – 10thApril, 2013
G.S.R ……… (E).- Inexerciseof 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 theService TaxRules, 1994, namely:-
1. (1) These rules may be called theService Tax(Second Amendment) Rules, 2013.
(2) They shall come into force on and from the 1stday of June, 2013.
2...
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Service Tax Return ST 3 July 12 to Sept 12 due date extended. (Order No: 01/2013-Service Tax)
Posted Date : 07-Mar-2013 , 02:41:24 pm | Posted By: CASANSAAR
F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 6thMarch, 2013
Order No: 01/2013-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of theForm ST-3for the period from 1stJuly 2012 to 30thSeptember 2012, from 25thMarch, 2013 to15thApril, 2013.
...
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The Form ST-3 is expected to be available on ACES around 20th March, 2013
Posted Date : 07-Mar-2013 , 01:19:44 pm | Posted By: Vinay Sharma
F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 6thMarch, 2013
Order No: 01/2013-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of theForm ST-3for the period from 1stJuly 2012 to 30thSeptember 2012, from 25thMarch, 2013 to15thApril, 2013.
...
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Seeks to notify “the resident public limited company” as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994.
Posted Date : 28-Feb-2013 , 09:43:15 pm | Posted By: Vinay 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)
NotificationNo.4/2013 - Service Tax
New Delhi, the 1st March, 2013
G.S.R....(E)- In exercise of the powers conferred undersub-clause (iii) of clause (b) of section 96Aof theFinance Act, 1994 (32 of 1994), the Central Government hereby specifies “the resident public limited company” as class of persons for the purpos...
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Notification No.3 /2013 - Service Tax
Posted Date : 28-Feb-2013 , 09:42:15 pm | Posted By: Vinay 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)
NotificationNo.3 /2013 - Service Tax
New Delhi, the 1st March, 2013
G.S.R....(E)- In exercise of the powers conferred bysub-section (1) of section 93of theFinance 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...
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Notification No.2 /2013 - Service Tax
Posted Date : 28-Feb-2013 , 09:41:15 pm | Posted By: Vinay 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 No.2 /2013 - Service Tax
New Delhi, the 1st March, 2013
G.S.R....(E)- In exercise of the powers conferred bysub-section (1) of section 93of theFinance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in thenoti...
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Clarifications regarding Revised Form ST 3
Posted Date : 27-Feb-2013 , 07:57:05 am | Posted By: CASANSAAR
InstructionregardingNotification No. 1/2013- Service Tax dated 22-2-2013which seeks to amend theService TaxRules 1994 so as to prescribe therevisedreturn FormST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013.
F. No. 137/98/2006-CX-4 ( Part-I), Dated- 22nd February 2013
Subject:RevisedForm ST 3
Attention is invited to thisoffice letterdated 28thSeptember 2012 issued from F. No 137//22/2012-Service Tax ( copy of wh...
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New ST Return Form Notified, Last date for filing a return for the period July-Sept.12, is 25th March 2013
Posted Date : 25-Feb-2013 , 06:07:52 pm | Posted By: Vinay 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 No.01/2013-Service Tax
New Delhi,the22ndFebruary, 2013
3Phalguna, 1934Saka
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, 199...
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Clarification in respect of notices/ reminder letters issued for life insurance policies
Posted Date : 14-Jan-2013 , 11:32:21 am | Posted By: Vinay Sharma
Circular No.166/1/2013 -ST
F.No 354/190/2012- TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
*****
Room No 153, North Block, New Delhi
Dated 1st January, 2013
To
Chief Commissioner of Customs and Central Excise (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...
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Service tax on services by way of transportation of goods by rail/vessel
Posted Date : 11-Jan-2013 , 02:46:14 pm | Posted By: CA Satuti Mahajan
Circular No.167/2 /2013 - ST
F.No.B-1/2/2010 -TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
153, North Block,
New Delhi, 1st January, 2013
To
Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence), Director General (Audit),Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commi...
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Notification No.49 /2012
Posted Date : 01-Jan-2013 , 02:46:20 pm | Posted By: CA Satuti Mahajan
Government of India Ministry of Finance (Department of Revenue)
Notification No.49 /2012 - Service Tax
New Delhi, the 24th December, 2012
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 amendment in the notification of the Government of India in the Ministry of Finance (Department of R...
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Seeks to amend Notification No.25/2012 -Service Tax dated 20.06.2012
Posted Date : 25-Dec-2012 , 05:03:50 pm | Posted By: Vinay 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 No.49 /2012 - Service Tax
New Delhi, the 24th December, 2012
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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Restoration of service specific accounting codes for payment of service tax - regarding.
Posted Date : 08-Dec-2012 , 10:39:25 am | Posted By: ASP
Circular No.165/16/2012 -ST
F.No.341/21/2012-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
146-F, North Block,
New Delhi, 20thNovember, 2012
To
Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence), Director General (Audit),Commissioners of Service Tax (All), Commissioners of Central Excise (All), Comm...
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