SERVICE
NOTIFICATION 2005
Notification No. 01/2005- Service Tax
In exercise of the powers conferred by sub-section (1), read with subsection (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 (Amendment) Rules, 2005.
(2) They shall come into force on the date of their publication in the official Gazette
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), in the proviso, for the words “Provided further that” the words “Provided that” shall be substituted and after the proviso so as amended, the following proviso shall be inserted, namely: -
"Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year ".
F.No.137/10/2004-CX4
Manish Mohan
Under Secretary to Government of
Note: - The principal Notification No. 2/94-ST, dated the 28th June, 1994 was published in the Gazette of India, Extraordinary Part-II, Section 3, Sub-section (i), vide G.S.R. 546(E), dated the 28th June, 1994 and was last amended by Notification No. 35/2004-ST, dated the 3rd December, 2004 [G.S.R. 790(E), dated the 3rd December, 2004].
Notification
No. 02/2005- Service Tax
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
(Second Amendment) Rules, 2005.
(2) They shall come into force on the date of their
publication in the official Gazette.
2. In rule 4 of the Service Tax Rules, 1994, in sub-rule (1), after the
second proviso, the following proviso shall be inserted, namely: -
“Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 28th day of February 2005.”
F.No.137/10/2004-CX4
Sd/-
Manish Mohan
Under Secretary to Government of
Note: - The principal notification No. 2/94-ST, dated the 28th June, 1994 was published in the Gazette of India, Extraordinary Part-II, Section 3, Sub-section (i), vide G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 01/2005-ST, dated the 14th January, 2005[G.S.R. 25(E), dated the 14th January, 2005].
Notification
No. 03/2005-
Service Tax
In exercise of the powers conferred by sub-section (1) and (2) of Sanction 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 (Third Amendment) Rules 2005.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2. In rule 4 of the Service Tax Rules, 1994, in sub-rule (1) in 3rd proviso for the figures, letters and words, "28th day of February, 2005", the figures, letters and words "31st day of March, 2005" shall be substituted.
F.No. 137/10/2004-CX 4 (Pt)
V. Sivasubramanian
Deputy Secretary to
the Government of
Note.- The principal rules were notified vide notification no.2/94-Service tax dated the 28th June 1994 and published in the Gazette of India, Extraodinary vide number G.S.R. 546 (E), dated the 28th June 1994 and were last amended vide notification No. 2/2005-Service Tax, dated the 14th February, 2005 are published in the Gazette of India, Extraordinary vide number G.S.R. 71(E) dated the 14th February, 2005.
Notification No. 4/2005-Service
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), the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby makes the following amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
15/2004-Service Tax, dated the 10th September, 2004 which was published in the
Gazette of India, Extraordinary, vide number G.S.R. 589 (E), dated the 10th
September, 2004, namely:-
In the said notification, the following Explanation shall be
added at the end, namely:- ‘Explanation.- For the
purposes of this notification, the “gross amount charged” shall include the
value of goods and materials supplied or provided or used by the provider of
the construction service for providing such service.’.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Note.-
The principal notification No. 15/2004-Service Tax, dated
Notification No. 5/2005-Service Tax
G.S.R. (E).- In exercise
of the powers conferred by sub-section (2) of section 68 of the Finance Act,
1994 (32 of 1994), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby makes the following amendment
in notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004
which was published in the Gazette of India, Extraordinary, vide number G.S.R.
849 (E), dated the 31st December, 2004, namely:-
In the said notification, after
sub-paragraph (iv) of paragraph (A), the following sub
paragraph shall be inserted, namely:-
“(v) in
relation to business auxiliary service of distribution of mutual fund by a
mutual fund distributor or an agent, as the case may be;”.
2.
This notification shall come into force on the 1st day of April, 2005.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the
Government of India
Note.- The
principal notification No. 36/2004-Service Tax, dated
Notification No. 6/2005-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 Finance Act), the Central Government, on being satisfied that it is
necessary in the public interest so to do,
hereby exempts taxable services of aggregate value not exceeding four lakh rupees in any financial year from the whole of the
service tax leviable thereon under section 66 of the
said Finance Act:
Provided that nothing contained in
this notification shall apply to,
(i) taxable
services provided by a person under a brand name or trade name, whether
registered or not, of another person; or
(ii) such value of taxable services in
respect of which service tax shall be paid by such person and in such manner as
specified under sub-section (2) of section 68 of the said Finance Act read with
Service Tax Rules,1994.
2.
The exemption contained in this
notification shall apply subject to the following conditions, namely:-
(i) the provider of taxable service has the
option not to avail the exemption contained in this notification and pay
service tax on the taxable services provided by him and such option, once
exercised in a financial year, shall not be withdrawn during the remaining part
of such financial year;
(ii) the provider of taxable service shall not avail the CENVAT
credit of service tax paid on any input services, under rule 3 or rule 13 of
the CENVAT Credit Rules, 2004 (herein after referred to as the said rules),
used for providing the said taxable service, for which exemption from payment
of service tax under this notification is availed of;
(iii)
the provider of taxable service
shall not avail the CENVAT credit under rule 3 of the said rules, on capital
goods received in the premises of provider of such taxable service during the
period in which the service provider avails exemption from payment of service
tax under this notification;
(iv) the provider of taxable service shall avail the CENVAT credit
only on such inputs or input services received, on or after the date on which
the service provider starts paying service tax, and used for the provision of
taxable services for which service tax is payable;
(v) the
provider of taxable service who starts availing exemption under this
notification shall be required to pay an amount equivalent to the CENVAT credit
taken by him, if any, in respect of such inputs lying in stock or in process on
the date on which the provider of taxable service starts availing exemption
under this notification;
(vi) the balance of CENVAT credit lying unutilised
in the account of the taxable service provider after deducting the amount
referred to in sub-paragraph (v), if any, shall not be utilised
in terms of provision under sub-rule (4) of rule 3 of the said rules and shall
lapse on the day such service provider starts availing the exemption under this
notification;
(vii) where a taxable service provider provides
one or more taxable services from one or more premises, the exemption under
this notification shall apply to the aggregate value of all such taxable
services and from all such premises and not separately for each premises or
each services; and
(viii)
the
aggregate value of taxable services rendered by a provider of taxable service
from one or more premises, does not exceed rupees four lakhs
in the preceding financial year.
3. For the purposes of determining
aggregate value not exceeding four lakh rupees, to
avail exemption under this notification, in relation to taxable service
provided by a goods transport agency, the payment received towards the gross
amount charged by such goods transport agency under section 67 for which the
person liable for paying service tax is as specified under sub-section (2) of
section 68 of the said Finance Act read with Service Tax Rules, 1994, shall not
be taken into account.
Explanation.-For the
purposes of this notification,-
(A) “brand name” or “trade name”
means a brand name or a trade name, whether registered or not, that is to say,
a name or a mark, such as symbol, monogram, logo, label, signature, or invented
word or writing which is used in relation to such specified services for the
purpose of indicating, or so as to indicate a connection in the course of trade
between such specified services and some person using such name or mark with or
without any indication of the identity of that person;
(B) “aggregate value not exceeding four lakh
rupees”means the sum total of first consecutive
payments received during a financial year towards the gross amount, as
prescribed under section 67 of the said Finance Act, charged by the service
provider towards taxable services till the aggregate amount of such payments is
equal to four lakh rupees but does not include
payments received towards such gross amount which are exempt from whole of
service tax leviable thereon under section 66 of the
said Finance Act under any other notification.
4.
This notification shall come into
force on the 1st day of April, 2005.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government
of India
Notification No. 7/2005-Service Tax
G.S.R. (E).-In exercise
of the powers conferred by sub-sections (1) and (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, 2005.
(2) They shall come into
force on the 1st day of April, 2005.
2. In
the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in
rule 2, in sub-rule (1), in clause (d), after sub-clause (v), the following
sub-clause shall be inserted, namely:- “(vi) in relation to business auxiliary
service of distribution of mutual fund by a mutual fund distributor or an
agent, as the case be, the mutual fund or asset management company, as the case
may be, receiving such service;”.
3. In
the said rules, in rule 4,-
(i) for sub-rules (2), (3) and (3A), the
following sub-rules shall be substituted, namely:- “(2) Where an assessee is providing a taxable service from more than one
premises or offices and has centralized billing systems or centralized
accounting systems in respect of such service, and such centralized billing or
centralized accounting systems are located in one or more offices or premises,
he may, at his option, register such premises or offices from where such
centralized billing or centralized accounting systems are located.
(3) The
registration under sub-rule (2), shall be granted,-
(a) by
the Commissioner of Central Excise or the Chief Commissioner of Central Excise,
as the case may be, in whose jurisdiction all the premises or offices providing
taxable service and the premise or office from where centralised
billing or centralised accounting is done, are
located; and
(b) in cases other than (a) above, by such authority, as may be
specified by the Board:
Provided that nothing
contained in this sub-rule shall have any effect on the registrations granted
to the premises or offices having such centralized billing or centralized
accounting systems, prior to 1st day of April, 2005.
(3A) Where an assessee is providing a taxable service from more than one
premises or offices, and does not have any centralized billing systems or
centralized accounting systems, as the case may be, he shall make separate
applications for registration in respect of each of such premises or offices to
the jurisdictional Superintendent of Central Excise.”.
4. In
the said rules, in rule 4A, in sub-rule (1),-
(i) after the words “Every person
providing taxable service shall”, the words “, not later than fourteen days
from the date of completion of such taxable service or receipt of any payment
towards the value of such taxable service, whichever is earlier,” shall be
inserted;
(ii) for the words
“in respect of taxable service”, the words “in respect of such taxable service”
shall be substituted.
5. In the said rules, in rule 6, for
sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) The service tax shall be paid
to the credit of the Central Government by the 5th of the month
immediately following the calendar month in which the payments are received,
towards the value of taxable services:
Provided that where the assessee is an individual or proprietary firm or
partnership firm, the service tax shall be paid to the credit of the Central
Government by the 5th of the month immediately following the quarter in which
the payments are received, towards the value of taxable services:
Provided further that
notwithstanding the time of receipt of payment towards the value of services,
no service tax shall be payable for the part or whole of the value of services,
which is attributable to services provided during the period when such services
were not taxable:
Provided also that the
service tax on the value of taxable services received during the month of
March, or the quarter ending in March, as the case may be, shall be paid to the
credit of the Central Government by the 31st day of March of the calendar
year.”.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the
Government of
Note.-The principal
rules were notified vide notification No. 2/94-Service Tax, dated the 28th June
1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546
(E), dated the 28th June 1994 and were last amended vide notification No.
3/2005-Service Tax, dated the 26th February, 2005 which was published vide
number G.S.R. 107(E), dated the 26th February, 2005.
Notification No. 8/2005-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 Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so
to do, hereby exempts the taxable
service of production of goods on behalf of the client referred in sub-clause
(v) of clause (19) of section 65 of the said Finance Act, from the whole of
service tax leviable thereon under section 66 of the
said Finance Act:
Provided that the said exemption
shall apply only in cases where such goods are produced using raw materials or
semi-finished goods supplied by the client and goods so produced are returned
back to the said client for use in or in relation to manufacture of any other
goods falling under the First Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5
of 2005), on which appropriate duty of excise is payable.
Explanation.-For the purposes of
this notification,-
(i) the expression “production of goods”
means working upon raw materials or semi-finished goods so as to complete part
or whole of production, subject to the condition that such production does not
amount to “manufacture” within the meaning of clause (f) of section 2 of the
Central Excise Act, 1944 (1 of 1944);
(ii) “appropriate
duty of excise” shall not include ‘Nil’ rate of duty or duty of excise wholly
exempt.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government
of
Notification No. 9/2005-Service Tax
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:-
1. Short title and commencement.-
(1) These rules may be called the Export of Services Rules, 2005.
(2) They shall come into force on the 15th day of March, 2005.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Finance Act, 1994 (32 of 1994);
(b) “input” shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004;
(c) “input service” shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004.
3. Export of taxable service.-
The export of taxable service shall mean,-
(1) in relation to taxable services specified in sub-clauses (d), (p), (q), (v) and (zzq) of clause (105) of section 65 of the Act, such taxable services as are provided in relation to an immoveable property which is situated outside India;
(2) in relation to taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy) of clause (105) of section 65 of the Act, such services as are performed outside India:
Provided that if such a taxable service is partly performed
outside
(3) in relation to taxable services, other than,-
(i)
the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v),
(w), (x), (y), (z), (zb), (zc),
(zi), (zj), (zn), (zo), (zq),
(zr), (zt), (zu), (zv), (zw), (zza), (zzc),
(zzd), (zzf), (zzg), (zzh), (zzi),
(zzj), (zzl), (zzm), (zzn), (zzo),
(zzp), (zzq), (zzs), (zzt), (zzv),
(zzw), (zzx) and (zzy); and
(ii) the taxable service specified in sub-clause (d)
as are provided in relation to an immoveable property, of clause(105) of
section 65 of the Act,-
(i) such
taxable services which are provided and used in or in relation to commerce or
industry and the recipient of such services is located outside
Provided that if such recipient has any commercial or industrial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of services only if-
(a) order
for provision of such service is made by the recipient of such service from any
of his commercial or industrial establishment or any office located outside
(b) service
so ordered is delivered outside
(c) payment for such service provided is received by the service provider in convertible foreign exchange;
(ii) such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received.
Explanation.-
For the purposes of this rule “
4. Export without payment of service tax.- Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax.
5. Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.
F. No. B2/4/2004-TRU
V. Sivasubramanian
Deputy Secretary to the Government of
Notification No. 10/2005-Service Tax
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as specified in column (2) of the Table below, except as respects things done or omitted to be done before such rescission, namely:-
Table
|
S.NO. |
Notification No. and
date |
|
(1) |
(2) |
|
1. |
21/2003-Service Tax,
dated |
|
2. |
28/2004-Service Tax,
dated |
2. This notification shall come into force on the 15th day of March, 2005.
F. No. B2/4/2004-TRU
V. Sivasubramanian
Deputy
Secretary to the Government of India
Notification No. 11/2005-Service Tax
n exercise of the powers conferred by rule 5 of the Export of Service Rules, 2005 (hereinafter referred to as the said rules), insofar as it relates to export of taxable services to the countries other than Nepal and Bhutan, the Central Government hereby directs that there shall be granted rebate of the whole of the service tax and cess paid on all taxable services exported in terms of rule 3 of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,-
2. Conditions and limitations:-
|
(a) |
that the taxable service
has been exported in terms of rule 3 of the said rules and payment for export
of such taxable service has been received in |
|
|
(b) |
that the service tax and cess, rebate of which has been claimed, have been paid on the taxable service exported; |
|
|
(c) |
the amount of rebate of service tax and cess admissible is not less than five hundred rupees; and |
|
|
(d) |
that in case,- |
|
|
|
(i) |
the service tax and cess, rebate of which has been claimed, have not been paid; or |
|
|
(ii) |
the taxable service, rebate on which has been claimed, has not been exported, |
|
|
the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess have been paid on such taxable service. |
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3. Procedure:-
|
|
(i) |
claim of rebate of service tax and cess paid on all taxable services exported shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be; |
|
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|
(ii) |
such application shall be accompanied by,– |
|
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|
a. |
documentary evidence of receipt of payment against taxable service exported and for which rebate is claimed, payment of service tax and cess on such taxable service exported; |
|
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|
b. |
a declaration that such taxable service, rebate of service tax and cess paid on such service is claimed, has been exported, in terms of rule 3 of the said rules, along with the documents evidencing the export of such taxable service; |
|
(b) |
The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part. |
||
Explanation,- “service tax and cess” for the purposes of this notification means,-
(a) service tax leviable under section 66 of the Finance Act, 1994; and
(b) education cess on taxable services levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004).
F. No. B2/4/2004-TRU
V. Sivasubramanian
Deputy
Secretary to the Government of
Annexure
FORM ASTR-1
(Application for filing a claim of rebate of service tax and cess paid on taxable services exported)
(PART A: To be filled by the applicant)
Date………….
Place…………
To,
Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise …………………………..(full postal address).
Madam/Sir,
I/We…………………………………..,(name of the person claiming rebate) holding service tax registration No. …………………………………………, located in………………………. (address of the registered premises) hereby declare that I/We have exported ………………………………………service (name of the taxable service) under rule 5 of the Export of Service Rules, 2005 to ……………………(name of the country to which service has been exported), and on which service tax amounting to ……………………. (amount in rupees of service tax) and education cess amounting to ……………………. (amount in rupees of cess) has been paid.
2.
I/We also declare that the payment against such service exported has already
been received in
3. I/We request that the rebate of the taxable service exported by me/us in terms of rule 3 of the Export of Service Rules, 2005 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.
1.
2.
3.
(Signature and name of the service provider or his authorised agent with date.)
(PART B: To be filled by the sanctioning authority)
Date of receipt of the rebate claim: ______________
Date of sanction of the rebate claim: ______________
Amount of rebate claimed: Rs. ______________
Amount of rebate sanctioned: Rs. ______________
If the claim is not processed within 15 days of the receipt of the claim, indicate briefly reasons for delay:
Place:
Date: Signature of the Assistant Commissioner/ Deputy Commissioner of Central Excise.
Notification No. 12/2005-Service Tax
In
exercise of the powers conferred by rule 5 of the Export of Service Rules, 2005
(hereinafter referred to as the said rules), the Central Government hereby
directs that there shall be granted rebate of the whole of the duty paid on
excisable inputs or the whole of the service tax and cess
paid on all taxable input services (herein after referred to as ‘input
services’), used in providing taxable service exported in terms of rule 3 of
the said rules, to any country other than Nepal and Bhutan, subject to the
conditions, limitations and procedures specified hereinafter,-
2. Conditions and limitations:-
|
(a) |
that the taxable service
has been exported in terms of rule 3 of the said rules and payment for export
of such taxable service has been received in |
|
|
(b) |
that the duty, rebate of which has been claimed, has been paid on the inputs; |
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(c) |
that the service tax and cess, rebate of which has been claimed, have been paid on the input services; |
|
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(d) |
the total amount of rebate of duty, service tax and cess admissible is not less than five hundred rupees; |
|
|
(e) |
no CENVAT credit has been availed of on inputs and input services on which rebate has been claimed; and |
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(f) |
that in case,- |
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|
|
(i) |
the duty or, as the case may be, service tax and cess, rebate of which has been claimed, have not been paid; or |
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(ii) |
the taxable service, rebate for which has been claimed, has not been exported; or |
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(iii) |
CENVAT credit has been availed on inputs and input services on which rebate has been claimed, |
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the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess have been paid on such taxable service. |
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3. Procedure:-
|
3.1 |
Filing of declaration.- The provider of taxable service to be exported shall, prior to date of export of taxable service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, describing the taxable service intended to be exported with,- |
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(a) |
description, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing taxable service to be exported; |
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(b) |
description, value and the amount of service tax and cess payable on input services actually required to be used in providing taxable service to be exported. |
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3.2 |
Verification of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of taxable service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration. |
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3.3 |
Procurement of input materials and receipt of input services.- The provider of taxable service shall,- |
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(i) |
obtain the inputs required for use in providing taxable service to be exported, directly from a registered factory or from a dealer registered for the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued under the Central Excise Rules, 2002; |
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(ii) |
receive the input services required for use in providing taxable service to be exported and an invoice, a bill or, as the case may be, a challan issued under the provisions of Service Tax Rules, 1994. |
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3.4 |
Presentation of claim for rebate.- |
||
|
(a) |
(i) |
claim of rebate of the duty paid on the inputs or the service tax and cess paid on input services shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the taxable service has been exported; |
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(ii) |
such application shall be accompanied by, – |
|
|
|
|
a. |
invoices for inputs issued under Central Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan for input services issued under Service Tax Rules, 1994 in respect of which rebate is claimed; |
|
|
|
b. |
documentary evidence of receipt of payment against taxable service exported, payment of duty on inputs and service tax and cess on input services used for providing taxable service exported, rebate of which is claimed; |
|
|
|
c. |
a declaration that such taxable service, has been exported in terms of rule 3 of the said rules, along with documents evidencing such export. |
|
(b) |
The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part. |
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Explanation 1.- “service tax and cess” for the purposes of this notification means,-
(a) service tax leviable under section 66 of the Finance Act, 1994; and
(b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004).
Explanation 2.- “duty” for the purposes of this notification means, duties of excise leviable under the following enactments, namely:-
|
(a) |
the Central Excise Act, 1944 (1 of 1944); |
|
(b) |
the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); |
|
(c) |
the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); |
|
(d) |
National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and further amended by clause 123 of the Finance Bill, 2005, which clause has the force of law by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931); |
|
(e) |
special excise duty collected under a Finance Act; |
|
(f) |
additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); |
|
(g) |
Education Cess on excisable goods as levied under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); and |
|
(h) |
the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, which has the force of law by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). |
F. No. B2/4/2004-TRU
V. Sivasubramanian
Deputy
Secretary to the Government of
Annexure
FORM ASTR-2
(Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services)
(PART A: To be filled by the applicant)
Date………….
Place…………
To,
Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise …………………………..(full postal address).
Madam/Sir,
I/We…………………………………..,(name of the person claiming rebate) holding service tax registration No. …………………………………………, located in………………………. (address of the registered premises) hereby declare that I/We have exported ………………………………………service (name of the taxable service) under rule 5 of the Export of Service Rules, 2005 to ……………………(name of the country to which service has been exported), and service tax amounting to ……………………. (amount in rupees of service tax) and education cess amounting to ……………………. (amount in rupees of cess) has been paid on input services and duty amounting to ………… (amount in rupees of duty) has been paid on inputs.
2.
I/We also declare that the payment against such service exported has already
been received in
3. I/We request that the rebate of the duty, service tax and cess on inputs and input services used in providing taxable service exported by me/us in terms of rule 3 of the Export of Service Rules, 2005 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.
1.
2.
3.
Declaration:
(a) We hereby certify that we have not availed CENVAT credit on inputs and input services on which rebate has been claimed.
(b) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for working under notification No. _____ , dated _____ .
(Signature and name of the service provider or his authorised agent with date)
(PART B: To be filled by the sanctioning authority)
Date of receipt of the rebate claim: ______________
Date of sanction of the rebate claim: ______________
Amount of rebate claimed: Rs. ______________
Amount of rebate sanctioned: Rs. ______________
If the claim is not processed within 15 days of the receipt of the claim, indicated briefly reasons for delay.
Place:
Date: Signature of the Assistant Commissioner/ Deputy Commissioner of Central Excise.
Notification No. 13/2005-Service Tax
G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on 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. 3/2000-Service Tax, dated the 6th July, 2000 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 588 (E), dated the 6th July, 2000, namely:-
In the said notification, after the words “Seed Crop Insurance”, the words “or the Farm Income Insurance Scheme” shall be inserted.
F. No. B-1/4/2005-TRU
(V. Sivasubramanian)
Deputy
Secretary to the Government of
Note:- The principal
notification No. 3/2000-Service Tax, dated
Notification No. 14/2005-Service Tax
In pursuance of rule 5 of the Export of Services Rules, 2005, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2005-Service Tax, dated the 19th April, 2005 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 240 (E), dated the 19th April, 2005, namely:-
In the said notification, in Explanation 2,-
|
(i) |
in item (d), for the portion beginning with the words and figures “clause 123 of the Finance Bill, 2005” and ending with the words and figures “Provisional Collection of Taxes Act, 1931 (16 of 1931)” the words and figures “section 123 of the Finance Act, 2005 (18 of 2005)” shall be substituted; |
|
(ii) |
in item (h), for the portion beginning with the words and figures “clause 85 of the Finance Bill, 2005” and ending with the words and figures “Provisional Collection of Taxes Act, 1931 (16 of 1931)” the words and figures “section 85 of the Finance Act, 2005 (18 of 2005)” shall be substituted. |
F. No. B2/4/2004-TRU
(V. Sivasubramanian)
Deputy Secretary to
the Government of
Note:- The principal
notification No. 12/2005-Service Tax, dated
Notification No. 15/2005-Service Tax
In exercise of the powers conferred by clause (a) and clause (b) of section 88 of the Finance Act, 2005 (18 of 2005), the Central Government hereby appoints the 16th day of June, 2005 as the date on which the provisions of the said clauses of the said Act shall come into force.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of India
Notification No. 16/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the commercial or industrial construction service, referred to in sub-clause (zzq) of clause (105) of section 65 of the Finance Act, provided to any person by a commercial concern in relation to construction of port or other port, from the whole of service tax leviable thereon under section 66 of the said Finance Act.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of
Notification No. 17/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the site formation and clearance, excavation and earthmoving and demolition and such other similar activities, referred to in sub-clause (zzza) of clause (105) of section 65 of the Finance Act, provided to any person by any other person in the course of construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports, from the whole of service tax leviable thereon under section 66 of the said Finance Act.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of
Notification No. 18/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person by any other person, in relation to construction of complex, referred to in sub-clause (zzzh) of clause (105) of section 65 of the Finance Act, from so much of the service tax leviable thereon under section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to thirty-three per cent. of the gross amount charged from any person by such service provider for providing the said taxable service:
Provided that this exemption shall not apply in such cases where –
(i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the CENVAT Credit Rules, 2004; or
(ii) the service provider has availed the benefit under the
notification of the Government of India, in the Ministry of Finance,
(Department of Revenue) No. 12/2003-Service Tax, dated
(iii) the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act.
Explanation.- For the purposes of this notification, the “gross amount charged” shall include the value of goods and materials supplied or provided or used for providing the said taxable service by the said service provider.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
(Ajay)
Under
Secretary to the Government of
Notification No. 19/2005-Service Tax
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-
Table
|
S.NO. |
Notification number and date |
Amendments |
|||||||||||||||
|
(1) |
(2) |
(3) |
|||||||||||||||
|
1. |
13/2003-Service Tax, dated |
In the said notification, in the Explanation, clause (i) shall be omitted. |
|||||||||||||||
|
2. |
14/2004-Service Tax, dated |
In the
said notification,-
|
|||||||||||||||
|
3. |
15/2004-Service Tax, dated |
In the
said notification,-
|
|||||||||||||||
|
4. |
24/2004-Service Tax, dated |
In the
said notification,-
|
|||||||||||||||
|
5. |
8/2005-Service Tax, dated |
In the
said notification,-
|
|||||||||||||||
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to
the Government of
Note:
(1) The principal notification
13/2003-Service Tax, dated the 20th June, 2003 was published in the
Gazette of India, Extraordinary, vide
number G.S.R. 504 (E) dated the 20th June, 2003 and was last amended
vide notification No.
8/2004-Service Tax, dated
(2) The principal notification
14/2004-Service Tax, dated
(3) The principal notification 15/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 589 (E) dated the 10th September, 2004 and was last amended vide notification No. 4/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 138 (E) dated the 1st March, 2005];
(4) The principal notification
24/2004-Service Tax, dated
(5) The principal notification
8/2005-Service Tax, dated
Notification No. 20/2005-Service Tax
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as specified in column (2) of the Table below, except as respects things done or omitted to be done before such rescission, namely:-
Table
|
S.No. |
Notification No. and Date |
|
(1) |
(2) |
|
1. |
6/2001-Service Tax, dated |
|
2. |
7/2001-Service Tax, dated |
|
3. |
11/2002-Service Tax, dated |
|
4. |
18/2003-Service Tax, dated |
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of
Notification No. 21/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of production or processing of goods for, or on behalf of, the client, referred to in sub-clause (v) of clause (19) of section 65 of the said Finance Act, provided by a commercial concern, in the course of manufacture of,-
(a) cut and polished diamonds and gem stones; or
(b)
plain and studded jewellery
of gold and other precious metals,
falling under Chapter 71 of the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of service tax leviable thereon under section 66 of the said Finance Act.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/5/2005-TRU
(Ajay)
Under Secretary to the Government of
Notification No. 22/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the taxable services
specified in sub-clauses (h), (i), (j), (zn), (zr), (zza),
(zzg), (zzi) and (zzl) of clause (105) of section 65 of the Finance Act
provided by a non-resident person outside India and consumed outside India, in
the course of sailing of a ship which is-
(a) registered as an Indian ship under the Merchant Shipping Act, 1958 (44 of 1958);
(b) registered under the Coasting Vessels Act, 1838 (19 of 1838);
(c) registered under the Inland Vessels Act, 1917 (1 of 1917); or
(d) chartered and licenced under the Merchant Shipping Act, 1958,
and such ship is owned or chartered, as the case may be, by,-
(i)
a citizen of
(ii) a company or a
body established by or under any Central Act or State Act which has its
principal place of business in India; or
(iii) a co-operative society which is registered or deemed to be registered under the Co-operative Societies Act, 1912 (2 of 1912), or any other law relating to co-operative societies for the time being in force in any State,
from the whole of service tax leviable thereon under section 66 of the said Finance Act:
Provided that the said exemption shall apply only in such cases where the said taxable services are provided in relation to,-
(a)
handling of ships in a port outside
(b)
handling or storage of goods carried in a ship
in a port outside
(c) any other services related to the handling of ships or goods carried in a ship.
Explanation.- For
the purposes of this notification, “non-resident person” means a person, who
has established a business or has a fixed establishment from which the service
is provided or to be provided, or has his permanent address or usual place of
residence, in a country other than
2. This notification shall come into force on the 16th day of June, 2005.
[F. No. B1/7/2005-TRU]
Ajay
Under Secretary to
the Government of
Notification No. 23/2005-Service Tax
In exercise of the powers conferred by sub-sections (1) and (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 (Fifth Amendment) Rules, 2005.
(2) They shall come into force on the 16th day of June, 2005.
2. In the
Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule
2, in sub-rule (1), in clause (d),-
(i) for sub-clause (iv), the following sub-clause
shall be substituted, namely:-
“(iv) in relation to any taxable service provided or to be provided by a
person, who has established a business or has a fixed establishment from which
the service is provided or to be provided, or has his permanent address or
usual place of residence, in a country other than India, and such service
provider does not have any office in India, the person who receives such
service and has his place of business, fixed establishment, permanent address
or, as the case may be, usual place of residence, in India;”;
(ii) in sub-clause (v), in item (b), for the words “established by or under”, the words “formed or registered under” shall be substituted.
3. In the said rules, in rule 4A, in sub-rule (1), after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period.”.
4. In the said rules, in rule 6, after sub-rule (4), the following sub-rule shall be inserted, namely:-
“(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under sub-rule (2) of rule 4 of these rules and has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by him against his service tax liability for the subsequent period and the details of such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.”.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of
Note.- The principal rules were notified vide notification No. 2/94-Service Tax, dated the 28th June 1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended vide notification No. 7/2005-Service Tax, dated the 1st March, 2005 which was published vide number G.S.R. 141(E), dated the 1st March, 2005.
Notification No. 24/2005-Service Tax
In exercise of the powers conferred by sub-section (2) of section
68 of the Finance Act, 1994 (32 of 1994), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes
the following further amendments in notification of the Government of India in
the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated
the 31st December, 2004 which was published in the Gazette of India,
Extraordinary, vide number
G.S.R. 849 (E), dated the 31st December, 2004, namely:-
In the said notification,-
(i) in paragraph (A), in sub-paragraph (iv), in item (b), for the words “established by or under”, the words “formed or registered under” shall be substituted;
(ii) for paragraph (B), the following paragraph shall be substituted, namely:-
“any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India.”.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under
Secretary to the Government of
Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was published in the Gazette of India, Extraordinary, dated the 31st December, 2004 vide number G.S.R. 849 (E), dated the 31st December, 2004 and was last amended vide notification No. 5/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 139 (E) dated the 1st March, 2005];
Notification No. 25/2005-Service Tax
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 Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts any taxable service provided to an individual by a service provider, where the said taxable services are received and consumed outside India, by such individual, not in the course or furtherance of commerce or industry or any other business, from the whole of service tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
(Ajay)
Under Secretary to the
Government of
Notification No. 26/2005-Service Tax
In exercise of the powers conferred by sub-section (2) of section 69 of the Finance Act, 1994 (32 of 1994), the Central Government hereby specifies the following person or class of persons who shall make an application for registration under the provisions of the said sub-section, namely:-
(i) an input service distributor; and
(ii) any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees.
Explanation 1.- For the purposes of this clause, where a provider of taxable service provides one or more taxable services from one or more premises, the aggregate value of all such taxable services and from all such premises and not separately for each services or each premises shall be taken into account for computation of aggregate value of taxable service.
Explanation 2.- For the purposes of this notification,-
(a) “input service distributor” has the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules, 2004;
(b) “aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax leviable thereon under section 66 of the said Finance Act under any notification other than Notification No. 6/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 140 (E), dated the 1st March, 2005].
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
(Ajay)
Under Secretary to the Government of
Notification No. 27/2005-Service Tax
In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:-
1. Short title and commencement.- (1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules, 2005.
(2) They shall come into force on the 16th day of June, 2005.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Finance Act, 1994 (32 of 1994);
(b) “aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the Act, charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax leviable thereon under section 66 of the Act under any notification other than Notification No. 6/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 140 (E), dated the 1st March, 2005];
(c) “input service distributor” shall have the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules, 2004.
3. Registration.-
(1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later.
(2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of exceeding the aggregate value of taxable service of three lakh rupees.
(3) The provisions of sub-rules
4. Furnishing of returns.- The input service distributor shall furnish a return to the jurisdictional Superintendent of Central Excise in such form and at such frequency as prescribed under sub-rule (10) of rule 9 of CENVAT Credit Rules, 2004.
F. No. B1/6/2005-TRU
(Ajay)
Under Secretary to the Government of
Notification No. 28/2005-Service Tax
In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Export of Services Rules, 2005, namely :-
1. (1) These rules may be called the Export of Services (Amendment) Rules, 2005.
(2) They shall come into force on the 16th day of June, 2005.
2. In the Export of Services Rules, 2005, in rule 3,-
(i) in sub-rule (1),-
(a) for the word, brackets and letters “and (zzq)”, the brackets, letters and word “, (zzq), (zzza), (zzzb), (zzzc) and (zzzh)” shall be substituted;
(b) the following proviso shall be inserted at the end, namely:-
“Provided that for the purposes of this sub-rule, any taxable services provided shall be treated as export of services only if-
(a) such
service is delivered outside
(b) payment for such service provided is received by the service provider in convertible foreign exchange.”;
(ii) in sub-rule (2),-
(a) for the word, brackets and letters “and (zzy)”, the brackets, letters and word “, (zzy), (zzzd), (zzze) and (zzzf)” shall be substituted;
(b) after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that for the purposes of this sub-rule, any taxable services provided shall be treated as export of services only if-
(a) such
service is delivered outside
(b) payment for such service provided is received by the service provider in convertible foreign exchange.”;
(iii) in sub-rule (3),-
(a) in clause (i), for the word, brackets and letters “and (zzy)”, the brackets, letters and word “, (zzy), (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh)” shall be substituted;
(b) in clause (ii), for the brackets and letter “(d)”, the brackets, letters and word “(d) and (zzzc)” shall be substituted.
[F. No. B1/6/2005-TRU]
(Ajay)
Under Secretary to the Government of
Note.-
The principal rules were notified vide
notification No. 9/2005-Service Tax, dated
Notification No. 29/2005-Service Tax
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 Finance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, referred to in sub-clause (zzn) of clause (105) of section 65 of the Finance Act, provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.
F. No. 332/10/2005-TRU
Ajay
Under Secretary to the Government of
Notification No. 30/2005-Service Tax
In exercise
of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994),
the Central Board of Excise and Customs hereby confers on the Central Excise
Officer specified in column (2) of the Table below, such powers as specified in
the corresponding entry in column (3) of the said Table, for the purposes of
adjudging a penalty under Chapter V of the said Finance Act or the rules made thereunder.
Table
|
S.No |
Central Excise Officer |
Amount of service tax or CENVAT credit
specified in a notice for the purpose of adjudication under section 83A |
|
(1) |
(2) |
(3) |
|
(1). |
Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise |
Not exceeding Rs. 5 lakhs |
|
(2). |
Joint Commissioner of Central Excise |
Above Rs. 5 lakhs
but not exceeding Rs. 20 lakhs |
|
(3). |
Additional Commissioner of Central Excise |
Above Rs. 20 lakhs
but not exceeding Rs. 50 lakhs |
|
(4). |
Commissioner of Central Excise |
Without limit. |
Provided that nothing contained in this notification shall be applicable where a decision or order passed under Chapter V of the said Finance Act or the rules made thereunder has been referred back to any authority which passed such decision or order, with such directions, for a fresh adjudication or decision, as the case may be.
2. This notification shall come into force on the date of its publication in the Official Gazette.
F.No. 341/31/2005-TRU
Ajay
Under Secretary to the Government of
Notification No. 31/2005-Service Tax
In exercise of the powers conferred by sub-sections (1) and (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 (Sixth Amendment) Rules, 2005.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, for the Forms ST-1, ST-2 and ST-3, the following Forms shall be substituted, namely:-
“Form ST
[Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994)]
(Please tick appropriate box below)
New Registration
Amendments to information declared by the existing Registrant.
Registration Number in case of existing Registrant seeking Amendment _____________
1. (a) Name of applicant
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(b) Address of the applicant
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2. Details of Permanent Account Number (PAN) of the applicant
(a) Whether PAN has been issued by the Income Tax Department
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Yes No
(b) If Yes, the PAN
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(c) Name of the applicant (as appearing in PAN)
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3. (a) Constitution of applicant (Tick as applicable)
(i) Proprietorship
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(ii) Partnership
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(iii) Registered Public Limited Company
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(iv) Registered Private Limited Company
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(v) Registered Trust
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(vi) Society/Cooperative society
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(vii) Others
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(b) Name, Address and Phone Number of Proprietor/Partner/Director
(i) Name
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(ii) Address
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(iii) Phone Number
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4. Category of Registrant (Please tick appropriate box)
(a) Person liable to pay service tax
(i) Service provider
(ii) Service recipient
(b) Other person/class of persons
(i) Input service distributor
(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees
5. (a)
Nature of Registration (Tick as
applicable)
(i) Registration of a single premise
(ii)
Centralized Registration for more than one premises
(b) Address of Premises for which Registration is sought
(i) Name of Premises / Building
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(ii) Flat/Door/Block No.
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(iii) Road/Street/Lane
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(iv) Village / Area / Lane
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(v) Block/Taluk/Sub-Division/Town
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(vi) Post office
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(vii)City/District
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(viii)State/Union Territory
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(ix) PIN
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(x) Telephone Nos.:
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(xi) Fax No.
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(xii)E-mail Address
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(c) In case of application for Centralized Registration, furnish address of all the premises from where taxable services are provided or intended to be provided (FORMAT AS PER 5(b) ABOVE)
(d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed (FORMAT AS PER 5(b) ABOVE)
6. Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules, 1994.
Address
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7. Description of taxable services provided or to be provided by applicant
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S.No. |
Description of service |
Relevant clause of section 65 of the Finance Act, 1994, to be indicated, if possible |
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(1) |
(2) |
(3) |
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8. Name, Designation and Address of the Authorized Signatory /Signatories:
DECLARATION
I, ___________________________________________hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant.
(a) For new Registration:
I would like to receive the Registration Certificate by mail / by hand/ E-MAIL
(b) For amendments to information pertaining to existing Registrant:
Date from which amendments are made: _______________
(Original existing Registration Certificate is required to be enclosed)
(Signature of the applicant/authorized person with stamp)
Date:
Place:
ACKNOWLEDGEMENT
(To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration)
I hereby acknowledge the receipt of your Application Form
(a) For new Registration
(As desired, the New Registration Certificate will be sent by E-MAIL/ mail/handed over to you in person on______________)
(b) For amendments to information in existing Registration
(I hereby acknowledge receipt of original existing Registration Certificate)
Signature of the Officer of Central Excise
(with Name & Official Seal)
Date:
Form ST-2
[Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)]
Shri/Ms. ………………………………………………. (name with complete address of premises ) having undertaken to comply with the conditions prescribed in Chapter V of the Finance Act, 1994 read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. The Service Tax Code and other details are mentioned hereunder.
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1. PAN No.
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2. Service Tax Code
(Registration Number)
3.
Taxable Services
4. Address of business premises:
(i) Name of Premises / Building
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(ii) Flat/Door/Block No.
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(iii) Road/Street/Lane
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(iv) Village / Area / Lane
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(v) Block/Taluk/Sub-Division/Town
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(vi) Post office
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(vii)City/District
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(viii)State/Union Territory
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(ix) PIN Telephone Nos:
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X |
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(x) E-mail Address
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5.
PREMISES
CODE
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[SL.NOS.2,3,4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A REGISTRATION UNDER THIS CERTIFICATE. PREMISES CODE IS GIVEN BY THE DEPARTMENT BASED ON THE COMMISSIONERATE+DIVISION+ RANGE+ SL NO]
Note:
1. In case the registrant starts providing any other taxable service (other than those mentioned above), he shall intimate the department.
2. In case the registrant starts billing from other premises (other than those mentioned above), he shall intimate the department.
3. These intimations and any other information which registrant wishes to bring to the notice of the department can be submitted on-line by the registrant after logging on to web-site.
4. This registration certificate is not transferable.
5. List of Accounting Codes is enclosed. These may invariably be furnished in the challan at the time of making payment of service tax.
Place:
…………….
Name and signature of the Central
Excise
Date: ……………. Officer with official seal
CC: (by e-mail) To-
(1) The Pay and Accounts Officer (Commissionerate Name)
(2) The Superintendent of Central Excise (Where premises are located).
Form ST – 3
(Return under Section 70 of the Finance Act, 1994)
FINANCIAL YEAR____________
For the period: (Please tick appropriate box)
[April-September]
[October-March]
1. Name of the assessee
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2. Registration Numbers of premises for which return is being filed
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3. Category of taxable services for which return is being filed:
(Mention all the taxable services provided/received)
(1)________________________________
(2)________________________________
(3)________________________________
4. Payment of Service Tax
Category of Service: __________________________________________________
(A) Payment details
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Apr/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
Total of column |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
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Amount received towards taxable service(s) provided |
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Amount received in advance towards taxable service(s) to be provided |
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Amount Billed- gross |
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Amount billed for exempted services other than export |
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Amount billed for exported services, without payment of tax |
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Amount billed for services on which tax is to be paid |
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Abatement claimed- Value |
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Notification number of Abatement |
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Notification number of exemption |
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Provisional Assessment order no. |
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Service tax payable |
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Education cess payable |
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Service tax paid in cash |
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Challan Number |
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Challan date |
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Service tax paid through cenvat credit |
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Education cess paid in cash |
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Education cess paid through education cess credit |
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(To be repeated for every category of service provided /received, and for every registered premises separately)
(B) Details of other payments
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Amount-Cash |
Challan Number |
Date |
Amount-Credit |
Source Document No |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Arrear of service tax |
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Education cess |
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Interest |
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Not applicable |
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Penalty |
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Not applicable |
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Miscellaneous |
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Not applicable |
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Excess amount paid and adjusted subsequently** |
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Total |
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** Under rule 6(4A) of Service Tax Rules, 1994
(To be repeated for every category of service provided /received, and for every registered premises separately)
5. Credit details for Service Tax provider/recipient
(A) Cenvat credit details
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Details of Credit |
Apt/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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Opening Balance |
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Credit availed on inputs |
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Credit availed on capital goods |
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Credit availed on input services |
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Credit received from inputs service distributor |
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Total credit availed |
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Credit utilized towards payment of service tax |
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Closing balance |
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(B) Education cess credit details
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Details of Credit |
Apt/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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Opening Balance |
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Credit of education cess availed on goods |
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Credit of education cess availed on services |
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Credit of education cess utilized for payment of service tax |
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Closing Balance |
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6. Credit details for Input service distributor
(A) Details of Cenvat credit received and distributed
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Details of Credit |
Apt/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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Opening Balance |
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Credit of service tax received |
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Credit of service tax distributed |
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Credit of service tax not eligible to be distributed* |
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Closing Balance |
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(B) Details of Education cess received and distributed
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Details of Credit |
Apt/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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Opening Balance |
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Credit of education cess received |
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Credit of education cess distributed |
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Credit of education cess not eligible to be distributed* |
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Closing Balance |
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*as per rule 7(b) of CENVAT Credit Rules, 2004
(C) The taxable services on which input service credit has been distributed during the half year period
____________
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7. Details of amount payable but not paid as on the last day of the period for which the
Return is filed _______________________________________________
8. Self Assessment memorandum
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.
Place: (Name and Signature of Assessee or
Date: Authorized Signatory)
ACKNOWLEGEMENT
I hereby acknowedge the receipt of your ST-3 return for the period___________
Date: Place:
(Signature of the Officer of
Central Excise & Service Tax)
(With Name & Official Seal)”
(R. Sriram)
Deputy Secretary to the Government of
(F.No. 137/44/2004-CX.4)
Note.– The principal rules were published vide number G.S.R.546 (E), dated the 28th June 1994 (notification No.2/94-Service Tax, dated the 28th June 1994) and was last amended vide number G.S.R. 365(E) dated the 7th June, 2005 (notification No. 23/2005-Service Tax, dated the 7th June, 2005).
Notification No. 32/2005-Service Tax
In exercise of the powers conferred by rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005, the Central Board of Excise and Customs hereby specifies the form for the purpose of registration under the said rules, namely:-
“Form ST
[Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994)]
(Please tick appropriate box below)
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New Registration
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Amendments to information declared by the existing Registrant
Registration Number in case of existing Registrant seeking Amendment _____________
1. (a) Name of applicant
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(b) Address of the applicant
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2. Details of Permanent Account Number (PAN) of the applicant
(a) Whether PAN has been issued by the Income Tax Department
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Yes No
(b) If Yes, the PAN
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(c) Name of the applicant (as appearing in PAN)
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3. (a) Constitution of applicant (Tick as applicable)
(i) Proprietorship
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(ii) Partnership
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(iii) Registered Public Limited Company
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(iv) Registered Private Limited Company
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(v) Registered Trust
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(vi) Society/Cooperative society
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(vii) Others
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(b) Name, Address and Phone Number of Proprietor/Partner/Director
(i) Name
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(ii) Address
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(iii) Phone Number
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4. Category of Registrant (Please tick appropriate box)
(a) Person liable to pay service tax
(i) Service provider
(ii) Service recipient
(b) Other person/class of persons
(i) Input service distributor
(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees
5. (a) Nature of Registration (Tick as applicable)
(i) Registration of a single premise
(ii) Centralized Registration for more than one premises
(b) Address of Premises for which Registration is sought
(i) Name of Premises / Building
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(ii) Flat/Door/Block No.
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(iii) Road/Street/Lane
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(iv) Village / Area / Lane
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(v) Block/Taluk/Sub-Division/Town
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(vi) Post office
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(vii)City/District
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(viii)State/Union Territory
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(ix) PIN
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(x) Telephone Nos.:
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(xi) Fax No.
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(xii)E-mail Address
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(c) In case of application for Centralized Registration, furnish address of all the premises from where taxable services are provided or intended to be provided (FORMAT AS PER 5(b) ABOVE)
(d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed (FORMAT AS PER 5(b) ABOVE)
6. Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules, 1994.
Address
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7. Description of taxable services provided or to be provided by applicant
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S.No. |
Description of service |
Relevant clause of section 65 of the Finance Act, 1994, to be indicated, if possible |
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(1) |
(2) |
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8. Name, Designation and Address of the Authorized Signatory /Signatories:
DECLARATION
I, ___________________________________________hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant.
(a) For new Registration:
I would like to receive the Registration Certificate by mail / by hand/ E-MAIL
(b) For amendments to information pertaining to existing Registrant:
Date from which amendments are made: _______________
(Original existing Registration Certificate is required to be enclosed)
(Signature of the applicant/authorized person with stamp)
Date:
Place:
ACKNOWLEDGEMENT
(To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration)
I hereby acknowledge the receipt of your Application Form
(a) For new Registration
(As desired, the New Registration Certificate will be sent by E-MAIL/ mail/handed over to you in person on______________)
(b) For amendments to information in existing Registration
(I hereby acknowledge receipt of original existing Registration Certificate)
Date:
Signature of the Officer of Central Excise
(with Name & Official
Seal)”
2. This notification shall come into force on the date of its publication in the Official Gazette.
(R. Sriram)
Deputy Secretary to the Government of
(F.No. 137/44/2004-CX.4)