Category Archives: Service Tax

OIDAE Services excluded from telecommunication services under Place of Provision of Services Rules 2012

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude ‘online information and database access or retrieval services’ from the definition of ‘telecommunication services’. [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) Notification No. 51/2016-Service… Read More »

Service Tax on Air Conditioned Restaurants is unconstitutional

HIGH COURT OF KERALA Kerala Classified Hotels & Resorts Association v. Union of India A.M. SHAFFIQUE, J. W.P. (C) NO. 19277 OF 2013 OCTOBER  31, 2016 V. Krishna Kumar, G. Subodhan, Surendradas B., N. Vijayan Pillai, K.V. Rajappan Pillai and K.K. Radhakrishnanfor the Petitioner. N. Nagaresh, Ramavarma Reghunathan Thamburan, John Varghese and M.M. Jasmin for… Read More »

Service Tax on services such as content downloading from Google Play Store, I Tunes etc. by the Individual customer

“Online Information and Database Access or Retrieval Services” – Change in the Taxability and Procedural Compliance Recently, Central Government has brought changes in the Taxability, Place of Provision and Procedural compliances in respect of “Online Information and Database Access or Retrieval Service” with the intent to broaden the Service tax net by 1st December 2016.… Read More »

Service Tax on online sale of Digital Contents in India w.e.f 01.12.2016

Service Tax on online Sale of Digital Contents in India w.e.f 01.12.2016 Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India-reg. At present services received in taxable territory in India from outside the taxable territory by Government, a local… Read More »

What is definition of OIDAR services ? FAQ’s and Taxability in India

OIDAR services What is the definition of OIDAR services? Online information and database access or retrieval [OIDAR] services have been defined in Service Tax Rules, 1994, rule 2(1)(ccd) to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated… Read More »

Withdrawal of Service tax exemption on cross border B2C OIDAR services

Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India Circular No. 202/12/2016-Service Tax F.No. 354/149/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 9th November, 2016 To, Principal Chief Commissioners of Customs and… Read More »

Notification No 49/2016-Service Tax dt. 09-11-2016 Compliance for online information and database access or retrieval services

Notification No 49/2016-Service Tax dt. 09-11-2016 Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable… Read More »

Notification No 47/2016-Service Tax dt. 09-11-2016 withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual

Notification No 47/2016-Service Tax dt. 09-11-2016 Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or… Read More »

ST registration for online info and retrieval services provided to Govt. from abroad

SERVICE TAX (FOURTH AMENDMENT) RULES, 2016 – AMENDMENT IN RULES 2, 4, 4A & 7 AND INSERTION OF FORM NOS. ST-1A, ST-2A & ST-3C NOTIFICATION NO.48/2016-ST, DATED 9-11-2016 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… Read More »

Service Tax exemption withdrawn for online information and database access or retrieval [OIDAR] service w.e.f 01.12.2016

To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016 With a view to provide a level playing field… Read More »

Combined Annual Return for Excise /Service Tax FY 2015-16 not required to be filed

Circular No. 1050/38/2016-CX F.No. 207/0512014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs North Block, New Delhi Dated the 8th of November, 2016 To, The Principal Chief Commissioners/ Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) The… Read More »

Summons (e-book) under Customs, Excise & Service Tax Laws of India

Summons under Customs, Excise & Service Tax 1. Introduction: 1.1 A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. Calling suspect… Read More »

Instruction F. NO. 137/39/2007-CX-4 DATED 26-2-2007 -Summons

INSTRUCTION F. NO. 137/39/2007-CX-4, DATED 26-2-2007 It has come to the notice of the Board that on many occasions, merely for obtaining information or documents pertaining to service tax cases/matters, officers of field formations or intelligence agencies resort to issuance of summons (Under section 14 of the Central Excise Act, 1944 as is made applicable… Read More »

E book on Appeals to Commissioner (Appeal) in Excise,Cusotms,Service tax

Appeals to Commissioner (Appeal) in Excise, Cusotms,Service tax 1. Introduction 1.1 Under Central Excise/Customs/Service Tax laws, the officers of Customs & Central Excise have been empowered to act as a quasi-judicial authority and decide as to whether an infringement or contravention has taken place and whether penal action is called for. The adjudication proceedings are… Read More »

Interrogation under Customs Act and Allied Acts

Interrogation Investigation: Issuance of Summons and Recording of Statement 1. Introduction: 1.1 Investigation means search for material and facts in order to find out whether or not an offence has been committed. Establishing an offence depends entirely on effective and meticulous investigation. Customs authorities are empowered to investigate offences under the Customs Act and allied… Read More »

Call Book Concept in Indirect Taxes

Concept of Call Book in Indirect Taxes Abbreviations Used ATN: Action Taken Note C &AG: Comptroller and Auditor General CBEC: Central Board of Excise and Customs CERA: Central Excise Revenue Audit CESTAT: Customs, Excise and Service Tax Appellate Tribunal CRA: Customs Revenue Audit. DARPG: Department of Administrative Reforms and Public Grievances LAR: Local Audit Report… Read More »

E Book on Principles of Natural Justice

Principles of Natural Justice INDEX Introduction  Nemo debet essc judex in propria causa  Bias: Pecuniary Bias  Personal Bias  Official Bias  Audi alterem partem Issuance of Notice Notice to Indicate Evidence Being Relied Upon  Return of Non-Relied upon Documents  Right to make Representation Reasonable time to file Reply  Grant of Personal Hearing  Personal Hearing and Decision… Read More »

Mission Zero for reducing pendencies : CBEC

GOVERNMENT OF INDIA MINISTRY OF FINANCE/DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS D.O.No 156/Chairman(CBEC)/2016  Dated: 19th October, 2016 Dear Colleague, As you are aware, preparations for introducing  GST from the  beginning of the next fiscal year are in full swing with the present focus being on timely finalization of its legal and administrative framework.… Read More »

Service Tax Registration : A Complete Guide

Service Tax Registration  Who are the persons liable to pay service tax and take Service Tax Registration Service Tax (Registration of Special Category of Persons) Rules, 2005 have been issued under these provisions. Following will require registration as per the Rules – (a) Input Service Distributors (b) Service provider who is exempt but whose aggregate… Read More »

Service Tax Interest Rate Chart

Service Tax Interest Rate Service Tax Interest Rate: From 14.05.2016 Interest payable for delayed payment of Service Tax is 15%. However, if assessee has collected service tax but did not deposit it with Government, interest rate will be 24% – Notification No. 13/2016-ST dated 1-3-2016 effective from 14th May, 2016. In case of small service… Read More »

Govt given back date Service Tax Exemption on transportation by educational institutions to students, faculty and Staff

Service Tax Exemption on  Service of transportation, by educational institutions to students, faculty and staff for the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014. Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 45/2016-Service… Read More »

Revised Arrest Guidelines for Failure in Service Tax Payment

Circular No 201/11/2016-Service Tax F.No. 137/47/2013-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, the 30th September, 2016 To All Principal Chief Commissioners/ Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Directors General of Goods & Service Tax/ Systems/Central Excise Intelligence/ Audit/Tax… Read More »

Service Tax on Yoga exempted from Back Date (retrospectively) by Govt

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION I SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 42 /2016-Service Tax New Delhi, the 26th September, 2016 4 Asvina,1938 Saka G.S.R. (E).- Whereas, the Central Government is satisfied that in the… Read More »

Govt exempt Service Tax on upfront amount on Lease of Industrial Plots by State Government Industrial Development Corporations/ Undertakings

Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by… Read More »

GST Overview as per FAQ’s on GST by CBEC

Overview of Goods and Services Tax (GST) Q 1. What is Goods and Service Tax (GST)? Ans. It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as… Read More »

Service Tax Certificate for Transportation of goods by Rail

Circular No. 1048/36/2016-CX F. No. 267/09/2016-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 20th September, 2016 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax (All)… Read More »

Service Tax Law & Practice Book- 2016

Service Tax Law & Practice, 14th Edition 2016 (English)  (Paperback, Rohini Aggarwal) BUY Service Tax Law & Practice, 14th Edition 2016 (English)  (Paperback, Rohini Aggarwal) A comprehensive Referencer for Service Tax Law and Practice in India – contains complete law updated with the changes made by the Finance Act, 2016 including Notifications on KKC issued upto 30th… Read More »

Clarification regarding renting of precincts of religious place meant for general public

F.No. 354/45/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No. 200/10/2016-Service Tax Dated: 6th September, 2016 To Principal Chief Commissioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer… Read More »

Service tax on freight forwarders on transportation of goods from India

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

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

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

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

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

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

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

Application of principle of unjust enrichment in case of refund

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