| Notifications/Circulars |
Category : Service Tax |
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Extension of time to file return in Form ST3
Posted Date : 15-Oct-2012 , 05:14:30 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, the 15th October, 2012
ORDER NO: 3/2012
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 thereturn for the period 1stApril 2012 to 30thJune 2012, from 25thOctober, 2012 to25thNovember,2012.
The circumstances of a spec...
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Service Tax |
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Service Tax Return to be filed by 25th October only to cover the period of 3 months
Posted Date : 29-Sep-2012 , 02:51:31 pm | Posted By: CASANSAAR
GOVERNMENT OFINDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NOTIFICATIONNo47/2012-SERVICE TAX
New Delhi, the28thSeptember, 2012
6Asvina, 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, 1994, namely:-
1.(1) These rules may be called the Service Tax(Fourth Amendment) Rules, 2012.
(2)They...
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Service Tax |
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SECTION 68 OF THE FINANCE ACT, 1994 - PAYMENT OF SERVICE TAX - SERVICE TAX PAYABLE ON SPECIFIED SERVICES - AMENDMENT IN NOTIFICATION NO. 30/2012-ST, DATED 20-6-2012
Posted Date : 08-Aug-2012 , 07:04:08 pm | Posted By: CASANSAAR
In exercise of the powers conferred by sub-section (2) of section 68 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 of Finance (Department of Revenue),No. 30/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 472 (E)...
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Service Tax |
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SECTION 66B OF THE FINANCE ACT, 1994 - CHARGE OF SERVICE TAX ON AND AFTER FINANCE ACT, 2012 - EXEMPTION TO RAILWAYS
Posted Date : 02-Jul-2012 , 07:30:10 pm | Posted By: CASANSAAR
[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 2ndJuly, 2012
Notification No. 43/2012-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) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, her...
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Regarding audit fees collected by the Comptroller and Auditor General (CAG)
Posted Date : 20-Jun-2012 , 06:51:59 am | Posted By: CASANSAAR
Circular No. 159/10/2012-ST
F.No.354/89/2012-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
*****
Room No. 153, North Block,
New Delhi, 19thJune, 2012.
To
Chief Commissioners of Customs and Central Excise (All)
Chief Commissioners of Central Excise & Service Tax (All)
Directors General of Service Tax/Central Excise Intelligence/Audit
Commissionersof Central Excise& Service Tax (All)
Commission...
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Service Tax |
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SERVICE TAX (REMOVAL OF DIFFICULTY) ORDER, 2012 - AMENDMENT IN SECTION 68 OF THE FINANCE ACT, 1994
Posted Date : 18-Jun-2012 , 08:40:53 am | Posted By: CASANSAAR
Whereas difficulties have arisen in giving effect to the provisions of section 143 of the Finance Act, 2012 (23 of 2012), insofar as it relates to insertion of section 66B in Chapter V of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act);
Now, therefore, in exercise of the powers conferred by sub-section (1-I) of section 95 of the Finance Act, the Central Government, hereby makes the following Order, namely:-
1.(1) This Order may be called the Service Tax (Rem...
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SERVICE TAX (DETERMINATION OF VALUE) SECOND AMENDMENT RULES, 2012 - AMENDMENT IN RULES 2B, 3, 5 & 6; INSERTION OF RULE 2C; SUBSTITUTION OF RULE 2A AND OMISSION OF RULE 7
Posted Date : 06-Jun-2012 , 09:52:54 pm | Posted By: CASANSAAR
In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 11/2012 - Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 209 (E), dated the 17th March, 2012, the Central Government, hereby makes the following rules further to amend the Service Tax (Deter...
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FINANCE ACT, 2012 - NOTIFIED DATE FOR PURPOSE OF NEWLY INSERTED SUB-SECTION (3) OF SECTION 66A
Posted Date : 06-Jun-2012 , 08:14:45 am | Posted By: CASANSAAR
Government of IndiaMinistry of Finance(Department of Revenue)
New Delhi, the 5thJune, 2012
NotificationNo. 23 /2012-Service Tax
G.S.R.___(E).-In exercise of the powers conferred by the sub-section (3) of section 66A of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1stday of July, 2012 as the date with effect from which the provisions of the said section 66A of the said Act shall not apply, except as respects things done or omitted to be done before the said s...
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FINANCE ACT, 2012 - NOTIFIED DATE FOR PURPOSES OF NEWLY INSERTED PROVISO TO SECTION 66
Posted Date : 06-Jun-2012 , 08:13:53 am | Posted By: CASANSAAR
Government of IndiaMinistry ofFinance(Department of Revenue)
New Delhi, the 5thJune, 2012
NotificationNo. 22 /2012-Service Tax
G.S.R.___(E).-In exercise of the powers conferred by the proviso to section 66 of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1stday of July, 2012 as the date with effect from which the provisions of the said section 66 of the said Act shall not apply, except as respects things done or omitted to be done before the said section 66 so ...
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FINANCE ACT, 2012 - NOTIFIED DATE FOR PURPOSES OF NEWLY INSERTED SUB-SECTION (3) OF SECTION 65A
Posted Date : 06-Jun-2012 , 08:13:02 am | Posted By: CASANSAAR
Government of IndiaMinistry ofFinance(Department of Revenue)
New Delhi, the 5thJune, 2012
NotificationNo. 21 /2012-Service Tax
G.S.R.___(E).-In exercise of the powers conferred by the sub-section (3) of section 65A of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1stday of July, 2012 as the date with effect from which the provisions of the said section 65A of the said Act shall not apply, except as respects things done or omitted to be done before the said sect...
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FINANCE ACT, 2012 - NOTIFIED DATE UNDER NEWLY INSERTED PROVISO TO SECTION 65
Posted Date : 06-Jun-2012 , 08:11:56 am | Posted By: CASANSAAR
Government of IndiaMinistry ofFinance(Department of Revenue)
New Delhi, the 5thJune, 2012
NotificationNo. 20 /2012-Service Tax
G.S.R.___(E).-In exercise of the powers conferred by the proviso to section 65 of the Finance Act, 1994(32 of 1994), the Central Government hereby appoints the 1stday of July, 2012 as the date with effect from which the provisions of the said section 65 of the said Act shall not apply, except as respects things done or omitted to be done before the said section 65 s...
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FINANCE ACT, 2012 - NOTIFIED DATE FOR INSERTION OF NEW SECTIONS 65B, 66B TO 66F AND AMENDMENT IN SECTION 67/68
Posted Date : 06-Jun-2012 , 08:10:50 am | Posted By: CASANSAAR
Government of IndiaMinistry ofFinance(Department of Revenue)
New Delhi, the 5thJune, 2012
Notification No. 19 /2012-Service Tax
G.S.R.___(E).-In exercise of the powers conferred by clauses (C), (F), (G) and (I) of section 143of the Finance Act, 2012 (23 of 2012),the Central Government hereby appoints the 1stday of July, 2012 as the date from which the provisions of clauses (C), (F), (G) and (I) of the said section of the said Act shall come into force.
[F. No. 334 /1 /2012-TRU]
(Raj...
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FINANCE ACT, 2012 - NOTIFIED DATE FOR ENFORCEMENT OF AMENDMENT IN SECTIONS 65, 65A, 66 AND 66A
Posted Date : 06-Jun-2012 , 08:09:42 am | Posted By: CASANSAAR
Government of IndiaMinistry of Finance(Department of Revenue)
New Delhi, the 1stJune, 2012
NotificationNo. 18 /2012-Service Tax
G.S.R.___ (E).- In exercise of the powers conferred by clauses (A), (B), (D) and (E) of section 143of the Finance Act, 2012 (23 of 2012),the Central Government hereby appoints the 1stday of June, 2012 as the date from which the provisions of clauses (A), (B), (D) and (E)of the said section of the said Act shall come into force.
[F. No. 334 /1 /2012-TRU]
(Rajkum...
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Service Tax |
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Service Tax – How to apply for Settlement of Cases
Posted Date : 31-May-2012 , 04:50:03 pm | Posted By: CA Rahul Mathur
Service tax (settlement of cases) rules, 2012
NOTIFICATION NO. 16/2012-ST, DATED 29-5-2012
In exercise of the powers conferred by clause (j) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as “the Act”), read with sections 31, 32 and 32A to 32P of the Central Excise Act, 1944 (1 of 1944) made applicable to service tax vide section 83 of the Act, 1994, the Central Government hereby makes the following rules, namely:-
1. Short titl...
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Service Tax |
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Service Tax – How to Apply for Compunding of offence
Posted Date : 31-May-2012 , 04:48:22 pm | Posted By: CA Rahul Mathur
In exercise of the powers conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994)(hereinafter referred to as “the Act”) read with sub-section (2) of section 9A of the Central Excise Act, 1944 (1 of 1944), made applicable to service tax vide section 83 of the Act, the Central Government hereby makes the following rules, namely :
Short title and commencement.
1. (1) These rules may be called the Service Tax (Compounding of Offences) Rules, 2...
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Makes Service Tax (Compounding of Offences) Rules, 2012
Posted Date : 30-May-2012 , 08:38:03 pm | Posted By: CASANSAAR
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 29thMay, 2012
Notification No. 17/2012 - Service Tax
G.S.R. (E).-In exercise of the powers conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994)(hereinafter referred to as “the Act”) read with sub-section (2) of section 9A of the Central Excise Act, 1944 (1 of 1944), made applicable to service tax vide section 83 ofthe Act, the Central Government hereby m...
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Service Tax |
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Makes Service Tax (Settlement of Cases) Rules, 2012
Posted Date : 30-May-2012 , 08:36:31 pm | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 16/2012- Service Tax
New Delhi, the 29thMay, 2012
G.S.R. (E). -In exercise of the powers conferred by clause (j) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as “the Act”), read with sections 31, 32 and 32A to 32P of the Central Excise Act, 1944 (1 of 1944) made applicable to service tax vide section 83 of the Act, 1994,theCentral Government h...
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Service Tax |
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Regarding clarification on Rate of Tax
Posted Date : 10-May-2012 , 07:28:15 am | Posted By: CASANSAAR
Circular No. 158/9/ 2012 – ST
F.No354/69/2012- TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
Room No 146, North Block, New Delhi
Dated :8thMay 2012
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 and ...
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Service Tax |
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Regarding services provided by the Agricultural Produce Marketing Committee (APMC) /Board
Posted Date : 01-May-2012 , 07:29:34 am | Posted By: CASANSAAR
Circular No. 157/8 /2012-ST
F.No.354/234/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
153, North Block,
New Delhi, 27thApril, 2012
To
Chief Commissioner of Customs and Central Excise / Central Excise & Service Tax (All)
Director General of Service Tax /Central Excise Intelligence /Audit; Commissioner of Customs and Central Excise/ Central Excise and Service Tax/ Service Tax (All)
Madam/Sir,
...
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Service Tax |
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Regarding electronic refund through the Indian Customs EDI System
Posted Date : 11-Apr-2012 , 07:47:40 am | Posted By: CASANSAAR
Circular No. 156/7 /2012-ST
F.No.354/66/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
153, North Block,
New Delhi, 9thApril, 2012
To
Chief Commissioner of Customs/ Customs and Central Excise/ Central Excise & Service Tax (All), Director General of Service Tax /Central Excise Intelligence /Audit, Commissioner of Customs, Commissioner of Customs/Customs and Central Excise/ Central Excise and Service ...
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Service Tax |
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Regarding clarification on Point of Taxation Rules
Posted Date : 09-Apr-2012 , 09:11:03 pm | Posted By: CASANSAAR
Circular No.155/6/ 2012 – ST
F. No 334/1/2012- TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
Room No 146, North Block, New Delhi
Dated: 9thApril 2012
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 |
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Regarding Clarification on Point of Taxation Rules
Posted Date : 29-Mar-2012 , 07:45:00 am | Posted By: CASANSAAR
Circular No.154/5/ 2012 – ST
FNo334/1/2012- TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
Room No 146, North Block, New Delhi
Dated: 28thMarch 2012
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 and ...
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Service Tax |
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Negative List of Service Tax as per the New Budget 2012-13
Posted Date : 20-Mar-2012 , 07:56:09 pm | Posted By: CA Akshay Joshi
Government of IndiaMinistry of FinanceDepartment of Revenue
Notification No.12/2012-Service Tax
New Delhi, the 17thMarch 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) (hereinafter referred to as the said Finance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under s...
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Service Tax |
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Regarding toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users
Posted Date : 26-Feb-2012 , 09:52:38 am | Posted By: Mrattunjay
Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Tax Research Unit)...
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Service Tax |
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Leviability of service tax on toll fee
Posted Date : 25-Feb-2012 , 08:32:02 am | Posted By: CASANSAAR
Circular No. 152/3 /2012-ST,Dated- 22ndFebruary, 2012
Subject : Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users — regarding.
A representation has been received by the Board, seeking clarification regarding leviability ofservice taxon toll fee (hereinafter referred as ‘toll’) paid by users, for using the roads. The representation has been examined.
2.Service taxis not leviable on toll paid by the usersof roads, including t...
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Service Tax |
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Seeks to extend date of submission of half yearly return for the period April 2011 to September 2011, from 6th January 2012 to 20th January 2012
Posted Date : 10-Jan-2012 , 06:02:19 pm | Posted By: CASANSAAR
F. No. 137/99/2011 – Service Tax
Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs,**********
New Delhi, the 9thJanuary 2012
ORDER NO 1 /2012 – Service Tax
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19thOctober 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 to ...
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Service Tax |
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Extension of date of submission of service tax half yearly returns
Posted Date : 29-Dec-2011 , 07:21:55 pm | Posted By: CASANSAAR
F. No. 137/99/2011 – Service Tax
Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs,**********
New Delhi, the 29thDecember 2011
ORDER NO 3 /2011 – Service Tax
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19thOctober 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 t...
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Service Tax |
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Regarding Service Tax Refund to exporters through the Indian Customs EDI System (ICES)
Posted Date : 21-Dec-2011 , 08:30:36 am | Posted By: CASANSAAR
Circular No. 149/18/2011-ST
F.No.354/66/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
146-F, North Block,
New Delhi, 16thDecember, 2011
To
Chief Commissioners of Customs (All)
Chief Commissioners of Customs and Central Excise (All)
Chief Commissioners of Central Excise & Service Tax (All)
Director General of Export Promotion
Director General of Service Tax
Commissioners of Customs (All)
Com...
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Service Tax |
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Regarding clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie
Posted Date : 15-Dec-2011 , 08:41:49 am | Posted By: CASANSAAR
Circular No.148 / 17 / 2011 - ST
F.No.354/27/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
153 North Block, New Delhi
Dated: 13.12.2011
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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Service Tax |
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Extension of date of submission of service tax half yearly returns
Posted Date : 20-Oct-2011 , 06:00:07 pm | Posted By: CASANSAAR
F. No. 137/99/2011 – Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi dated the20th October 2011
ORDER NO.1 /2011 – Service Tax
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19thOctober 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April ...
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Service Tax |
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