Circulars/Trade Notices 2007

 

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Circular No.

Date

File No.

Subject

90/2007

03/01/2007

F.No.149/4/2005-CX.4

 Applicability of service tax on international in-bound roamers under telephone service

 

Circulars/Trade Notices 2006

 

 

Circular No.

Date

File No.

Subject

892006

18/12/2006

F.No. 255/1/2006-CX.4

Applicability of service tax on fee collected by Public Authorities while performing statutory functions /duties under the provisions of a law

88/2006

06/11/2006

F. No. 137/127/2006-CX.4

Mandatory E-Payment of Service Tax for major  assessee

87/2006

06/11/2006

 F.No. 137/128/2006-CX-4

Service tax issues relating to authorized motor vehicle dealers and service stations

86/2006

01-11-2006

F. No. 137/71/2006-CX.4

Service Tax liability on institutes like IITs or IIMs charging fee for campus interviews 

85/2006

17-10-2006

F.No 341/52/2006-TRU

Levy of service tax on international journey by aircraft

84/2006

19-09-2006

F.No.137/123/2006-CX-4

Scope of term "charitable" used in the definition of club or association service

83/2006

04-07-2006

F.NO.354/59/2006-TRU

Levy of service tax on banking and financial services – Services provided by Department of Posts

 

Circulars/Trade Notices 2005

 

 

Circular No

Date

File No.

Subject

82/2005

21-10-2005

F.No 137/44/2004-CX.4

Service Tax Forms ST-1, ST-2 and ST-3

81/2005

07-10-2005

F.NO.354/132/2005-TRU

Leviability of service tax on maintenance or repair of software.

10-08-2005

10-08-2005

F.No. 341 / 32 /2005-TRU

Letter from Member (ST) regarding delayed payment of service tax in Maharashtra and Gujarat

08-08-2005

08-08-2005

F.No./ 354/106/2005-TRU

Service Tax - Centralized Registration of  assessees

Departmental

27-07-2005

F.No.B1/ 6 /2005-TRU

Budget 2005 -2006, Issues  pertaining to Service Tax

80/2005

10-08-2005

F.No 341/31/2005-TRU

Power of Adjudication of Central Excise Officer in cases related to service tax

 

Circulars/Trade Notices 2004

 

Circular No

Date

File No.

Subject

17-12-2004

17-12-2004

341/18/2004-TRU (Pt.)

Issues pertaining to levy of service tax on goods transport agency

17-09-2004

17-09-2004

-

Issues pertaining to Service Tax – regarding the Finance Bill,2004

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

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.

 

 

Circulars/Trade Notices 2003

 

Circular No

Date

File No.

Subject

70/2003

17-12-2003

256/9/2003-CX-4

Clarification on the taxability of maintenance of Computer Software-regarding

69/2003

15-12-2003

137/8/2001-CX-4(Pt)

Distribution of work amongst various section of CBEC- regarding.

68/2003

28-11-2003

 

Clarification on the scope of the Service of "Event Management" Regarding.

67/2003

10-11-2003

160/3/2002-CX-4

 

66/2003

05-11-2003

 

Applicability of service tax on commission income earned on distribution and marketing of units of mutual fund.

65/2003

05-11-2003

B3/7/2003-TRU (part)

Payment of service tax in case of advance payment of value of services.

64/2003

28-11-2003

168/01/2003-CX.4

 

62/2003

21-08-2003

B3/7/2003-TRU

Miscellaneous issues relating to the services on which service tax has been imposed with effect from 1-7-2003. 

61/2003

14-07-2003

165/2/2003-CX-4 

Service Tax on Doordarshan and All India Radio under the category of Broadcasting Services. 

60/2003

10-07-2003

150/2/2002 CX.4

Levy of services tax on storage of empty containers regarding. 

59/2003

20-06-2003

B3/7/2003-TRU

Imposition of Service Tax on new services consequent to enactment of Finance Bill, 2003-reg.

58/2003

20-05-2003

157/2/2003 CX.4

Using a wrong accounting Code for payment of Service Tax clarification- Regarding. 

57/2003

21-04-2003

137/19/2003 CX.4

Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003- regarding 

56/2003

25-04-2003

254/1/2003-CX-4

Non levy of service tax  on export of services – Regarding

55/2003

24-04-2003

137/19/2002-CX-4

Exemption to taxable Services provided by a Service provider to Special   Economic Zone (SEZ) Developer or to a unit located in SEZ – Reg.

54/2003

21-04-2003

149/9/2002 CX.4

Internet telephony services – clarification - reg.

53/2003

27-03-2003

137/11/2003 CX.4

Rounding of Service Tax to the multiples of a Rupee

52/2003

11-03-2003

137/9/2003-CX4

E-filing of Service Tax Returns – Reg.

 

Circulars/Trade Notices 1997 - 2002

 

 

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.

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

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