9911796707
TMI BlogReview of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - regX X X X Extracts X X X X X X X X Extracts X X X X ..... roduction 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 fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 04.07.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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any such portion, which is inconsistent with the Service Tax (Determination of Value) Rules, 2006 has already been withdrawn w.e.f. 19.4.2006, vide para 4.1.13 of instruction No. B1/4/2006-TRU, dated 19.4.2006.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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