Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - reg - Service Tax - 93/4/2007

Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - reg. CIRCULAR NO 93/04/2007-ST, Dated : May 10, 2007 Subject: Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - reg. It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994. Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations. Ministry of Finance, Department of Revenue vide Order F.NO.465/70/2006-TRU dated 13.6.2006 appointed Shri T. R. Rustagi to undertake review of circulars/clarifications/ instructions on matters relating to service tax since the introduction of Service Tax in 1994, taking into account the changes in service tax law and procedures, the judicial pronouncements and other relevant considerations. For this purpose, views/comments/suggestions were solicited from trade and industry associations, officers from field formations and others stakeholders. Taking into account all the response received, Shri T. R. Rustagi submitted his report to the Government on 22.2.2007. 2. The report of Shri T. R. Rustagi Committee was placed on the CBEC website on 9.3.2007 seeking views/comments/suggestions from all concerned on the recommendations made in the report. Suggestions in respect of circulars/clarifications/instructions which were not covered in the report were also invited. 3. Taking into account the recommendations made in the report submitted by Shri T. R. Rustagi, views/comments/suggestions received from the trade and industry associations, the departmental officers and all material facts, it has been decided that certain service tax circulars/clarifications/instructions which were previously issued with some objectives, but which have since then lost their relevance or have become anachronistic due to changes in law, procedures, etc., should be withdrawn. Accordingly, the following circulars/clarifications/instructions stand withdrawn with immediate effect,- Sl.No. Circular No. / F.No. Date 1 1/1/94 - ST 29.06.1994 2 2/2/94 - ST 08.07.1994 3 4/4/94 - ST 06.09.1994 4 5/5/94 - ST 11.10.1994 5 6/1/95 - ST 02.05.1995 6 7/1/96 - ST 29.02.1996 7 8/2/96 - ST 11.03.1996 8 9/3/96 - ST 11.03.1996 9 13/7/96 - ST 20.09.1996 10 15/9/96 - ST 04.10.1996 11 16/10/96 - ST 15.10.1996 12 19/13/96 -ST 21.11.1996 13 20/14/96 - ST 31.12.1996 14 21/1/97 - ST 27.01.1997 15 F. No. B.43/1/97- TRU 1 06.06.1997 16 F. No. 148/3/97 - CX4 09.09.1997 17 23/3/97 - ST 13.10.1997 18 F.No.354/128/97 -TRU 18.12.1997 19 25/2/98 - ST 23.07.1998 20 26/3/98 - ST 10.09.1998 21 27/1/99 - ST 19.05.1999 22 28/2/99 - ST 04.07.1999 23 30/1/2000 - ST 05.06.2000 24 31/2/2000 - ST 31.07.2000 25 34/2/2001 - ST 30.04.2001 26 36/4/2001 - ST 08.10.2001 27 37/5/2001 - ST 27.12.2001 28 38/1/2002 - ST 07.02.2002 29 39/2/2002 - ST 20.02.2002 30 42/5/2002 - ST 29.04.2002 31 45/8/2002 - ST 30.07.2002 32 48/10/2002-ST 13.09.2002 33 51/13/2002 - ST 07.01.2003 34 53/2/2003 - ST 27.03.2003 35 54/3/2003-ST 21.04.2003 36 55/4/2003 - ST 24.04.2003 37 56/5/2003 - ST 25.04.2003 38 57/6/2003 - ST 20.05.2003 39 64/13/2003 - ST 28.10.2003 40 65/14/2003 - ST 05.11.2003 41 70/19/2003 - ST 17.12.2003 42 73/3/2004 - ST 05.01.2004 43 74/4/2004 - ST 23.01.2004 44 77/07/2004 - ST 10.03.2004 45 78/8/2004 - ST 23.03.2004 46 79/9/2004 - ST 13.05.2004 47 F. No. 341/20/2005-TRU 12.05.2005 48 F.No./ 354/106/2005-TRU 08.08.2005 4. As regards the remaining circulars/clarifications/instructions (other than those mentioned above), it is seen that certain portions of some of these circulars relate to the issue of valuation of taxable services. However, any such portion, which is inconsistent with the Service Tax (Determination of Value) Rules, 2006 has already been withdrawn w.e.f. 19.4.2006, vide para 4.1.13 of instruction No. B1/4/2006-TRU, dated 19.4.2006. Therefore, in all cases the value of a taxable service is to be determined strictly in terms of the Service Tax (Determination of Value) Rules, 2006 read with the section 67 of the Finance Act, 1994. As regards the other portions of these circulars, the same are presently under examination by the Board and a decision about their further continuance or otherwise would be taken soon. 5. Trade and field formations may be informed accordingly. 6. Hindi version will follow. F.No. 137/85/2007-CX.4 (Gautam Bhattacharya) Commissioner(Service Tax) ***************************** Note : 1. has been corrected vide corrigendum dated 29/8/2007 before it was read as, "F. No B.43/7/97-TRU dated 11.07.1997"