Circular No |
Date |
File No. |
Subject |
| 105/06/2008-ST |
16.09.2008 |
137/168/2008-CX.4 |
Service Tax issues relating to units in SEZ- reg. |
| 104/07/2008-ST |
06.08.2008 |
137/175/2007-CX4 |
Service tax levy on goods transport by road services -reg. |
| 103/06/2008-ST |
01.07.2008 |
137/120/2006-CX4 |
Instructions regarding provisional attachment of property under section 73 C of the Finance Act, 1994-reg. |
| 102/5/2008-ST |
04.06.2008 |
137/96/2008-CX.4 |
Guidelines in respect of the Dispute Resolution Scheme, 2008-reg. |
| 101/2/2008-ST |
12.05.2008 |
137/84/2008-CX.4 |
Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated
6/10/2007 reg. |
| 100 /3 /2008-ST |
12.03.2008 |
137/102/2006-CX.4 |
Guidelines in respect of publication of names under section 73D of the Finance Act, 1994-reg |
| 99/2/2008-ST |
11.03.2008 |
137/51/2008 CX.4 |
Amendment to Circular No. 97/8/2007-ST dated the 23rd August, 2007 Power of adjudication of Central Excise Officers- instructions reg. |
| 98/1/2008-ST |
04.01.2008 |
345/6/2007 – TRU |
Amendment to Circular No. 96/7/2007-ST dated the 23rd August, 2007 – Clarification in respect of renting of immovable property service and works contract service – Regarding |
Circular No |
Date |
File No. |
Subject |
| 12/11/2007-ST |
12.11.2007 |
232/2/2006-Cx.4 |
Applicability of service tax on activities undertaken at mines
prior to enactment of the Finance Bill, 2007. reg |
| 97/6/2007-ST |
23.08.2007 |
|
Procedural issues in Service Tax-circular-reg. |
| 96/5/2007-ST |
23.08.2007 |
|
Clarification on technical issues relating to taxation of services under the Finance Act, 1994 – Regarding. |
| 95/6/2007-ST |
11.06.2007 |
137/89/2007-CX.4 |
Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg. |
| 94/5/2007-ST |
15.05.2007 |
137/158/2006-CX.4 |
Applicability of service tax on entry and exit load charged by the Mutual Fund – reg. |
| 93/4/2007-ST |
10.05.2007 |
137/85/2007-CX.4 |
Review of circulars/clarifications/instructions issued on
matters relating to service tax law and procedures – withdrawal of
circulars – reg. |
| 92/3/2007-ST |
12.03.2007 |
249/3/2007-CX.4 |
Liability of ‘money changers’ to pay service tax under ‘banking and other financial service’ – reg. |
| 91/2/2007-ST |
12.03.2007 |
149/2/2004-CX.4 |
Levy of service tax on interconnection service provided by one telecom operator to another – reg. |
| 90/1/2007-ST |
03.01.2007 |
149/4/2005-CX.4 |
Applicability of service tax on international in-bound roamers under telephone
service – reg. |
Circular No |
Date |
File No. |
Subject |
| 12/11/2007-ST |
12.11.2007 |
232/2/2006-Cx.4 |
Applicability of service tax on activities undertaken at mines
prior to enactment of the Finance Bill, 2007. reg |
| 97/6/2007-ST |
23.08.2007 |
|
Procedural issues in Service Tax-circular-reg. |
| 96/5/2007-ST |
23.08.2007 |
|
Clarification on technical issues relating to taxation of services under the Finance Act, 1994 Regarding. |
| 95/6/2007-ST |
11.06.2007 |
137/89/2007-CX.4 |
Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg. |
| 94/5/2007-ST |
15.05.2007 |
137/158/2006-CX.4 |
Applicability of service tax on entry and exit load charged by the Mutual Fund reg. |
| 93/4/2007-ST |
10.05.2007 |
137/85/2007-CX.4 |
Review of circulars/clarifications/instructions issued on
matters relating to service tax law and procedures – withdrawal of
circulars – reg. |
| 92/3/2007-ST |
12.03.2007 |
249/3/2007-CX.4 |
Liability of ‘money changers’ to pay service tax under ‘banking and other financial service’ – reg. |
| 91/2/2007-ST |
12.03.2007 |
149/2/2004-CX.4 |
Levy of service tax on interconnection service provided by one telecom operator to another – reg. |
| 90/1/2007-ST |
03.01.2007 |
149/4/2005-CX.4 |
Applicability of service tax on international in-bound roamers under telephone
service – reg. |
|
Circular No |
Date |
File No. |
Subject |
| 82/2/2005-ST |
21.10. 2005 |
137/44/2004-CX.4 |
Service Tax Forms ST-1, ST-2 and ST-3 |
| PROPOSED CIRCULAR |
07.10.2005 |
|
Levy of Service tax under Section 65(105) (e) of the Finance Act, 1994 on service provided by advertising agency |
| Liability of money changers to pay service tax... |
06.10. 2005 |
341 / 44 / 2005-TRU |
perusal of the statutory provisions regarding taxation of services provided in relation to foreign exchange broking it is seen that.... |
| 81/2/2005-ST |
07.10.2005 |
|
Tax Research Unit Sub: Leviability of service tax on maintenance or repair of software |
| Service
Tax - Centralized Registration of assessees |
08.08. 2005 |
354 / 106 / 2005-TRU |
Please refer to your letter F.No.
V/DGST/(21)/CR/1/2005 dated 9/6/2005 regarding centralized registration
by service providers wherein details to be furnished by persons
seeking such centralized registration have been prescribed. |
|
80/1/2005 |
10.08.2005 |
|
Power of Adjudication of Central
Excise Officer in cases related to service tax |
| Budget
2005 -2006, Issues pertaining to Service Tax |
27.05. 2005 |
B1/ 6 /2005-TRU |
In the Budget for 2005-2006, proposals
were incorporated to levy service tax on
nine new services and to expand the scope of twelve existing
taxable services [refer clauses (a) and (b) of section 88 of
the Finance Act, 2005]. |
Trade
Notice
10/ST/2005 |
17.06.2005 |
|
Centralized registration to be granted
by D.G (Service Tax)-Guidelines-Reg. |
| 82/2005 |
12-05-2005 |
341/13/2005-TRU |
Levy of service tax
on certain processes undertaken on job-work basis in relation
to manufacture of gem and jewellery |
| 81/2005 |
12-05-2005 |
341/20/2005-TRU |
Authority for centralized
registration under rule 4(3) of Service Tax Rules, 1994 |
|
Circular No |
Date |
File No. |
Subject |
| 80/2004 |
17-09-2004 |
|
With the
enactment of the Finance Bill |
| 80/2004 |
10-09-2004 |
B2/8/2004-TRU |
Issues pertaining
to Service Tax – regarding |
|
79/2004 |
13-05-2004 |
137/38/2003-CX.4 |
Application
of Service Tax on activities of Erection and Commissioning. |
|
78/2004 |
23-03-2004 |
241/01/2004-CX-4 |
Service
Tax on the production of Television serials |
|
77/2004 |
10-03-2004 |
137/04/2004-CX-4 |
Clarification on ambiguity in the provisions
of Rule 3(5) of the Service Tax Credit Rules, 2002 regarding |
|
76/2004 |
03-03-2004 |
137/6/2004-CX-4 |
Clarification sought by PHD Chamber of Commerce
and Industry on various difficulties being faced by Service
Tax assessees Regarding |
|
75/2004 |
03-03-2004 |
137/ 11 /2004-CX-4 |
Service Tax Monetary limits and powers
of adjudication of officers of Central Excise in relation
to Service Tax Rules, 1994 regarding |
|
74/2004 |
23-01-2004 |
256/10/2003-CX.4 |
Clarification for the maintenance and repair
services for Automated Teller Machines (ATMs) - Liability
of service tax - Regarding |
|
73/2004 |
05-01-2004 |
159/3/2003-CX.4 |
Levy of Service Tax under category of Clearing
& Forwarding Agents in respect of Adhatiyas. |
|
72/2004 |
02-01-2004 |
137/9/2003(Pt.)-CX4 |
Facility for single registration and filing
single return for Assessees providing more than one services. |
|
71/2004 |
02-01-2004 |
137/9/2003(Pt.)-CX4 |
E-filing of Service Tax Returns Reg. |
|
Circular No |
Date |
File No. |
Subject |
|
51/2002 |
07-01-2003 |
F.No.178/1/2002-CX.4 |
Classification
of Services. |
|
50/2002 |
18-12-2002 |
249/2/2002-CX-4 |
Levy of Service Tax on Depository Service
under Banking & other Financial services. |
|
49/2002 |
18-12-2002 |
137/13/2001-CX.4 |
Service Tax on Consulting Engineers - regarding. |
|
47/2002 |
21-08-2002 |
137/18/2002-CX.4 |
Service Tax - Allocation of major head/minor
head/sub-head for 10 new Services covered under the Tax net
w.e.f. 16.08.2002 - regarding. |
|
46/2002 |
08-08-2002 |
149/2/2002-CX.4 |
Services provided by BSNL to basic/cellular
telephone service providers - regarding. |
| Corrigendum
to 46/2002 |
08-08-2002 |
149/2/2002-CX.4 |
Services provided by BSNL to Basic/Cellular
telephone service providers - regarding. |
|
45/2002 |
30-07-2002 |
137/17/2002-CX.4 |
Website for posting Service Tax Revenue -
Reg. |
|
42/2/2002 |
29-04-2002 |
176/3/2001-CX.4 |
Payment of service tax by M/s. Jehangir
Art Gallery under the category of Mandap Keeper |
| 39/2/2002
|
20-02-2002 |
137/2/2002-CX-4 |
Service Tax on Clearing & Forwarding
Agents Clarification reg. |
| 40/03/2002 |
21-02-002 |
137/24/99-CX.4 |
Introduction of Service Tax Code (STC) Number
based on Permanent Account Number (PAN) allotted by the Income
Tax Instructions regarding |
| 38/1/2002
|
07-02-2002 |
137/29/2001-CX.4 |
Audit of Service Tax assesses/records |
|
35/3/2001 |
27-08-2001 |
137/24/99-CX.4 |
Introduction of Service Tax Code (STC) Number
based on Permanent Account Number (PAN) allotted by the Income-tax
Department- Instructions regarding. |
| 33/2001 |
20-08-2001 |
V/DGST/30-Misc-33/2001 |
Service Tax on 15 new services, opening of
new Heads of Accounts. |
| Tax
on 15 New services |
09-07-2001 |
B.11/1/2001-TRU |
Tax on 15 New Services to be effective from
16.7.2001- Instructions regarding. |
| 46/2000 |
23-08-2000 |
V/DGST/
30-Misc-46/2000 /11727 |
Payment of service tax by cheque in authorised
Banks - Consequences of delay in encashment beyond due date
- reg. |
|
30/1/2000 |
05-06-2000 |
149/1/99-CX.4 |
Powers of adjudication of various C. Ex.
Officers |
| Custom
House Agents and Steamer Agents regarding |
|
|
Imposition of Service Tax on services rendered
by Custom House Agents and Steamer Agents regarding. |
| Trade
Notice No. 69 CE (Service Tax)/97 |
29-08-1997 |
CE-20 / 41 / ST /Trade Notice |
Imposition is hereby Tax on Tour Operators
– reg. |
| Trade
Notice No. 70 CE (Service Tax)/97 |
29-08-1997 |
CE-20 / 41 / ST /Trade Notice 97 |
Imposition of Service Tax on Tour Operators
– reg. |
| Trade
Notice No. 71 CE (Service Tax)/97 |
29-08-1997 |
CE-20 / 41 / ST /Trade Notice 97 |
Imposition of Service Tax on Tour Operators
reg. |
| Trade
Notice No. 62/97 CE (Service Tax)/97 |
05-08-1997 |
|
Imposition of Service Tax on Outdoor Caterers
& Pandal or Shamiana Contractors – reg. |
| Trade
Notice No. 58 CE (Service Tax)/97 |
29-07-1997 |
|
Imposition of Service Tax on OUTDOORS CATERERS
& PANDAL or SHAMIANA CONTRACTORS –reg. |
| Trade
Notice No. 68 CE (Service Tax)/97 |
29-07-1997 |
CE-20/41/ST/Trade Notice/97 |
Imposition of Service Tax on Tour Operators. |
| Order
No.5/1/97 |
25-07-1997 |
|
Service Tax - Appointment of Central Excise
Officers for the purpose of assessment and collection of service
tax - regarding. |
| Boards
F.No.B-43/8/97 |
25-07-1997 |
B.43/8/97-TRU |
service Tax on Outdoor Caterers and Pandal
or Shamiana operators |
| F.No.B.43/7/97-TRU |
11-07-1997 |
|
Service Tax on Clearing & Forwarding
Agents and renta-cab scheme operators. |
| Order
No.4/1/97 |
11-07-1997 |
|
Service Tax- Appointment of Central Excise
Officers for the purpose of assessment and collection of service
tax-regarding. |
| Trade
Notice No. 7/97 (Service Tax) |
04-07-1997 |
|
Consultancy Engineering and Manpower Recruitment
Agency |
| Trade
Notice No.50 CE (Service Tax)/97 |
04-07-1997 |
|
Imposition of Service tax on Consulting Engineer
and Manpower Recruitment Agency |
| Trade
Notice No.51 CE (Service Tax)/97 |
04-07-1997 |
|
Imposition of Service Tax on Consulting Engineer
and Manpower Recruitment Agency |
| Trade
Notice No.52 CE (Service Tax)/97 |
04-07-1997 |
|
Imposition of Service Tax on Consulting Engineer
and Manpower Recruitment Agency |
| Trade
Notice No.53 CE (Service Tax)/97 |
04-07-1997 |
|
Imposition of Service Tax on Consulting Engineer
and Manpower Recruitment Agency - reg. |
| Trade
Notice No. 6/97 (Service Tax) |
01-07-1997 |
|
Imposition of Service Tax on Mandap keeper
and by an Air travel Agents-regarding |
