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Services provided at Customs EDI Service Centre liable to Service tax - Service Tax - 16/2006Extract Services provided at Customs EDI Service Centre liable to Service tax Public notice no. 16/2006 dated 10-5-2006 , Commissioner of Customs (Imports), Mumbai Attention of all Importers, Exporters, CHA's and other members of the Trade is invited to this office Public Notices No. 17/1997 29/1998, wherein Exporters/Importers are required to pay service charges as per schedule of charges, for data entry at the CMC Service Centre. In this connection it is brought to the notice of the Exporters, Importers, CHAs and other members of the Trade that Service Tax @12% and Education Cess @ 2% of the Service Tax (12.24% aggregate) is leviable w.e.f. 1-5-2006 on any service in relation to computerized data processing and maintaining of Computer Software as per Section 65(19) of Finance Act, 1994 as amended by Finance Act, 2006 read with Notification No. 15/2006-S.T., dated 25-4-2006. In view of the above, the Service Tax on the services provided by M/s. CMC at Customs EDI Service Centre is payable w.e.f. 1-5-2006. M/s. CMC will therefore collect Tax amount @ 12.24% on the total amount charged from the user will affix a stamp on all the existing coupons indicating, "12.24% Service Tax Extra", "Service Tax Registration No. _________ The revised charges for processing documents through EDT system would come into effect from 1st May 2006.
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