Category Archives: Service Tax

Service Tax exemption on renting of precincts of a religious place meant for general public

By | September 7, 2016

Seeks to amend Notification No. 25/2012- Service Tax, dated 20.06.2012, so as to make necessary amendment by substituting the clause (a) of entry 5 in opening paragraph GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 40/2016-Service Tax New Delhi, the 6th September, 2016 GSR__(E).- In exercise of the powers conferred by sub-section… Read More »

Service tax on freight forwarders on transportation of goods from India

By | September 2, 2016

F. No. 137/54/2016-Service Tax-Part-I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing Circular No. 197/7/2016 -Service Tax New Delhi, the 12th August, 2016 To, All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/Director General Goods & Service Tax/ DGCEII Systems/Audit/… Read More »

Service tax in case of hiring of goods without transfer of right to use goods

By | September 2, 2016

F. No. 137/54/2016-Service Tax-Part-II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing Circular No.198/08/2016 -Service Tax New Delhi, the 17th August, 2016 To, All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Director General of Goods and Service Tax/ Central… Read More »

No service Tax on construction of tube wells for Government : CBEC

By | September 2, 2016

F. No. 137/51/2016-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing *** Circular No. 199/09/2016-Service Tax New Delhi, the 22nd August, 2016 To All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Directors General of Goods and Service Tax/… Read More »

Transportation of passengers embarking from or terminating in Regional Connectivity Scheme airports

By | August 31, 2016

Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition… Read More »

Govt. notified offences under Customs , Excise and Service tax for SEZ

By | August 11, 2016

MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 5th August, 2016 S.O. 2665(E).—In exercise of the powers conferred by sub-section (1) of section 21 of the Special Economic Zones Act, 2005 (28 of 2005) (hereinafter referred as the Act), the Central Government hereby, notifies the offences contained in the under-mentioned sections… Read More »

Application of principle of unjust enrichment in case of refund

By | August 9, 2016

Draft Circular / / 2016-Service Tax F. No. 137/29/2016-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing Dated August 2016 To All Principal Chief Commissioners of Central Excise All Chief Commissioners of Central Excise/ Service Tax Principal Directors General of Service Tax/Central Excise Intelligence/Systems… Read More »

High Court can’t direct CIT(A) to condone the delay beyond condonation power of CIT(A)

By | July 30, 2016

Held Section 85 of the Finance Act, is similar to Section 128 of the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the Electricity Act, 2003; Section 35-G of the Central Excise Act, 1944 and the statutes referred to above, are self contained Acts and codes by themselves.… Read More »

Chilling of milk not liable for Service Tax

By | July 28, 2016

CESTAT, NEW DELHI BENCH Vinayak Industries v. Commissioner of Central Excise & Service Tax, Jaipur-I S.K. MOHANTY, JUDICIAL MEMBER AND R.K. SINGH, TECHNICAL MEMBER FINAL ORDER NO. 52122/2016 APPEAL NO. ST/60635/2013-CU(DB) JUNE  9, 2016 Ms. Rinky Arora, Adv. for the Appellant. Amresh Jain, DR for the Respondent. ORDER R.K. Singh, Technical Member – Appeal is… Read More »

Provisional attachment of property under Service Tax : CBEC Instructions

By | July 28, 2016

CIRCULAR No. 196/06/2016-ST F.No. 137/15/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Service Tax Wing) **** New Delhi, Dated: 27th July, 2016. To All Principal Chief Commissioners of Central Excise and Service Tax/ Customs All Chief Commissioners, Central Excise and Service Tax / Customs. Principal Directors General… Read More »