Circular No. 183 / 02 / 2015-ST F. No. B-1 /1/2015-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) *** Room No. 153, North Block, New Delhi. Dated 10th April, 2015. To Chief Commissioner of Customs and Central Excise(All) Chief Commissioner of Central Excise & Service Tax (All) Director General of Service … Read more
CAI/IDTC/GST/2015 1st April, 2015 Clarification- No change in rate of Service Tax Finance bill, 2015 has proposed to increase effective rate of Service Tax from 12.36% to 14%. It is wrongly reported in some quarters that the effective date of change in rate of Service Tax is 1st April, 2015. It is hereby clarified that … Read more
1. Service tax rates: The service tax rate being increased from 12.36 percent (including education cess @ 3 percent) to 14 percent. The ‘Education Cess’ and ‘Secondary and Higher Secondary Education Cess’ shall be included in the revised service tax rate. Thus, the effective rate of service tax is 14 % including cesses. This new … Read more
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No.5/2015-Service Tax, 1. (1)These rules may be called the Service Tax (Amendment) Rules, 2015. (2) Save as otherwise provided in these rules, they shall come into force on the 1st day of March, 2015. (a)in rule 2, in sub-rule (1),- … Read more
F. No. 137/22/2012-Service Tax ( Part-I) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing ************* 2. General procedure (i) Applicants seeking registration for a single premises in service tax shall file the application online in the Automation of Central Excise and … Read more
Circular No. 995/2/2015-CX dated the 27th Feb., 2015 F. No. 206/03/2014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs To The Principal Chief Commissioners/Chief Commissioners of Central Excise and Service Tax (All), The Director General of Service Tax, The Director General of Central Excise Intelligence, The Commissioners … Read more
Section 66D of Finance Act, 1994 provides the Negative list of services. Certain amendments have been made in negative list of services in Union Budget 2015-16. These amendments will be effective from date of notification in the Official Gazette. Let us go through these amendments in brief. 1. Section 66D(a) provides for services provided by … Read more
In Union Budget 2014-15, certain amendments were proposed in the negative list and Service Tax Rules. These amendments were to come into force on when the Finance Act was enacted. Let us look at these amendments. 1. Services provided by radio taxis : As per Section 66D(o)(vi) of Finance Act, 1994, “metered cabs, radio taxis … Read more
Circular No. 181/7/2014-Service Tax F. No. 137/46/2014-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 10th December, 2014 To, All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Director General Service Tax/ DGCEI/Systems/ Audit All Principal … Read more
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS NOTIFICATION No. 23/2014-SERVICE TAX New Delhi, the 5th December, 2014 14 Agrahayana, 1936 Saka G.S.R. (E).- In exercise of the powers conferred by clause (k) … Read more