Circular No. 1010/17/2015-CX F. No. 96/54/2014-CX.1 Government of India Department of Revenue Central Board of Excise & Customs New Delhi New Delhi, the 23rd October, 2015 All Principal Chief/Chief Commissioners of Central Excise & Customs, All Principal Chief/Chief Commissioners of Central Excise, All Principal Chief/Chief Commissioners of Service Tax, All Principal Director/Directors General. Sir/Madam, Sub:… Read More »
Government exempts the services provided by a business facilitator or a business correspondent to a banking company with respect to Basic Savings Bank Deposit Accounts covered by Pradhan Mantri Jan Dhan Yojana (PMJDY) from Service Tax. In order to promote financial inclusion, the Government has exempted services provided by a business facilitator or a business… Read More »
Whether the value of the material supplied by the recipient of the taxable service free of cost (viz. “free supplies”) should be included, for availing the benefit of abatement under Notification No. 15/2004-ST, dated 10.09.2004 as amended/substituted ? Held Value of goods and materials supplied free of cost by a service recipient to provider of… Read More »
Facts (1) Assessee was engaged in business of sale of paper and online lottery tickets organized by Government of Sikkim. (2) Section 65B(44) defines service. It excludes transaction in money or actionable claim. An Explanation was inserted vide Finance Act, 2015 to restrict the meaning of transaction in money or actionable claim. Explanation… Read More »
[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 Central Board of Excise and Customs Notification No. 19/2015-Service Tax New Delhi, the 14th October, 2015 22 Asvina 1937 Saka G.S.R. (E).- Whereas, the Central Government is satisfied that in the… Read More »
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI – I COMMISSIONERATE 600034 26/1, MAHATMA GANDHI MARG, CHENNAI- 600 034 ___________________ TRADE NOTICE NO: 04/2015 Dated : 10.06.15 Sub :- Introduction of facility of payment of rebate / refund claims amount directly to the assessee / exporters’… Read More »
Ancillary services by Goods Transport Agency 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 5th October, 2015 To, Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All), Director General of… Read More »
With a view to recover service tax dues pertaining to Kingfisher, Bombay High Court allowed auction of aircraft taken on ‘finance lease’ by Kingfisher but, in view of lessor’s contention that aircraft is lessor’s property, sale proceeds were directed to be deposited into Court HIGH COURT OF BOMBAY Mumbai International Airport (P.) Ltd. v. Commissioner… Read More »
Q : Whether there is any liability of service tax on entrance fee collected by Club from its member ? Where collection of entrance fee by club from its members : (a) did not confer members any access to services, facilities or advantages; and (b) was to meet expenses necessary for sustenance and survival of club and… Read More »
Whether for the construction of educational institutions, service tax is exempted as per Circular No. 80/10/2004 ST, dated 17.9.2004 upto 30.6.2012 ? Section 65(105)(zzzza), read with section 65(25b), of the Finance Act, 1994 Taxable services – Works contract services Period October, 2008 to June 2012 Facts of the Case Assessee constructed classrooms, hostels, etc., for educational… Read More »