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Service Tax
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No. F. No. 354/42/2016-TRU - Dated: 18-1-2017 - ST
Corrigendum - Notification No. 1/2017-Service Tax, dated the 12th January, 2017
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No. 4/2017 - Dated: 12-1-2017 - ST
Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the abatement for tour operator services
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No. 3/2017 - Dated: 12-1-2017 - ST
Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
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No. 2/2017 - Dated: 12-1-2017 - ST
Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
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No. 1/2017 - Dated: 12-1-2017 - ST
Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch
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No. 53/2016 - Dated: 19-12-2016 - ST
Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017
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No. 52/2016 - Dated: 8-12-2016 - ST
Seeks to amend exemption notification No. 25/2012-ST dated 20.06.2012 so as to exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service
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No. 51/2016 - Dated: 30-11-2016 - ST
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'
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No. 50/2016 - Dated: 22-11-2016 - ST
Seeks to amend notification No. 20/2014-ST dated 16th September, 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’.
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No. F. No. 354/226/2013 –TRU (Pt.-I) - G.S.R. 1060 (E) - Dated: 10-11-2016 - ST
Corrigendum - Notification No. 38/2016-Service Tax, dated the 30th August, 2016
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No. 49/2016 - Dated: 9-11-2016 - ST
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 territory to ‘non-assesse online recipient’
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No. 48/2016 - Dated: 9-11-2016 - ST
Seeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax
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No. 47/2016 - Dated: 9-11-2016 - ST
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 any other business or profession, located in taxable territory
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No. 46/2016 - Dated: 9-11-2016 - ST
Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016
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No. 45/2016 - Dated: 30-9-2016 - ST
Service of transportation, by educational institutions to students, faculty and staff
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No. 44/2016 - Dated: 28-9-2016 - ST
Seeks to amend Notification No. 20/2005-Service Tax dated 10th August, 2005
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No. 43/2016 - Dated: 28-9-2016 - ST
Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3
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No. 42/2016 - Dated: 26-9-2016 - ST
Non-levy of service tax on the services by way of advancement of Yoga
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No. 41/2016 - Dated: 22-9-2016 - ST
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 any other name) payable for such lease
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No. 40/2016 - Dated: 6-9-2016 - ST
Seeks to amend Notification No. 25/2012- Service Tax, dated 20.06.2012, so as to make necessary amendment by substituting the clause (a) of entry 5 in opening paragraph