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TMI BlogFAQ on Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... information and guidance. Dissemination of information and public awareness has been accorded high priority by the service tax administration. Information in the booklet is purely as a measure of public facilitation. The Directorate has made a conscious effort to keep the language of the answers simple and crisp. The questions are truly frequently asked, as experienced by the Board, Directorate and the field formations. However, the booklet is not aimed to discuss the legal issues and exceptions. The provisions of the relevant Finance Act, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any contradiction. While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax, Mumbai do not hold themselves liable for any consequences, legal or otherwise, arising out of the use of any such information. I sincerely acknowledge the remarkable efforts made by Shri Pawan Kumar Sinha, Additional Director and Shri Shirish Gogate, Inspector of this Directorate in bringing out this edition of the bookl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hellip;…………………………………………….. 7 Exemptions………………………………………... 8 Penal Provisions………………………………………. 9 Adjudication & Determination of Tax…………… 10 Appellate Remedies………………………………... 11 CENVAT Credit Scheme……………………………. 12 Export of Services & taxable service used in relation to export of goods………………………... 13 Service Tax on Receipt of Services from outside (Import of Services )………………………. 14 Advance Ruling……………………………………… 15 Where can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of any of the services where the recipient of the service is liable to pay Service Tax in terms of Section 68(2) of the Act read with Rule 2(d) of the Service Tax Rules , 1994 (Refer Question No.: 1. 8 ). b. In case the service received by recipients of such service is falling under the scope of any of the taxable services defined under section 65 of the Finance Act, 1994, the recipients of the service shall pay Service Tax having regard to the exemptions / abatements admissible, if any. c. Please note that the value based exemption for small scale service providers under Notification No.6/2005 ST dated 01.03.2005 effective from 01.04.2005 is not admissible to such recipients of taxable services . (For further details, please see the answer to Question No.7.1). If you have any doubts, please contact your nearest Help Centre or Central Excise Commissionerate/ Service Tax Commissionerate - visit www.cbec.gov.in to find the addresses and telephone numbers for further clarification. 1.6. What is the rate of Service Tax ? At present, the rate of Service Tax is 12 %, payable on the "gross value of taxable service". In addition to this, Education Cess is payable at the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recipient of such services in India is liable to pay Service Tax, where taxable services are provided by foreign service providers with no establishment in India; (ii) the Service Tax is to be paid by the Insurance Company for the services in relation to Insurance Auxiliary Service by an Insurance Agent. (iii) the person who pays or is liable to pay freight for the taxable services provided by a Goods Transport Agency for transport of goods by road, is liable to pay Service Tax , if the consignor or consignee falls under any of the seven categories viz. (a) a factory (b) a company (c) a corporation (d) a society (e) a co-operative society (f) a registered dealer of excisable goods (g) a body corporate or a partnership firm (iv) the taxable services provided by Mutual Fund Distributors in relation to distribution of Mutual Fund. In this regard, Service Tax is to be paid by the Mutual Fund or the Asset Management Company receiving such service. Refer: Sec. 68(2) of the Act read with Rule 2(d) of the Service Tax Rules , 1994. 1.9.What are the statutes governing the taxation relating to Service Tax? The Statutes governing the levy of Service Tax are as follows: (i) The Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... External Affairs that it is entitled to exemption from service tax, as stipulated in the certificate, based on the principle of reciprocity; (ii) the head of such foreign diplomatic mission or consular post, or any person of such mission or post authorized by him, shall furnish to the provider of taxable service, a copy of such certificate duly authenticated by him or such authorized person, along with an undertaking in original, signed by him or such authorized person, bearing running serial number commencing from a financial year and stating that the services received are for official purpose of the said foreign diplomatic mission or consular post; (iii) the head of such foreign diplomatic mission or consular post or such authorized person shall maintain an account of such undertakings issued during a financial year and such account shall contain: (a) the serial number and date of issue of such undertakings; (b) the name and the registration number of the provider of taxable service; and (c) the description of taxable service and invoice number. (iv) the invoice or bill or as the case may be, the challan issued under the provision contained in rule 4A of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the services received are for personal use of the said diplomatic agent or career consular officer of members of his/her family; (iv) the head of such foreign diplomatic or consular post or such authorized person shall maintain an account of such undertakings issued during a financial year and such account shall contain: (a) the serial number and date of issue of such undertakings; (b) the name, designation and unique identification number of the diplomatic agent or career consular officer in favour of whom such undertaking has been issued; (c) the name and the registration number of the provider of taxable service; and (d) the description of taxable service and invoice. (v) the invoice or bill or as the case may be, the challan issued under the provision contained in rule 4A of the Service Tax Rules, 1994 shall, in addition to the information required to be furnished under the said rule, contain the serial number and the date of such undertaking and the unique identification number of the diplomatic agent or career consular officer; and (vi) the provider of taxable service shall retain the documents referred to in point numbers (ii)and (iii) above along with a duplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc. 2.6. What is the procedure for Registration? Who should be approached for Service Tax Registration? An application in Form ST-1 (in duplicate) has to be filed before the jurisdictional Central Excise/Service Tax officer. Certain documents to verify the correctness of declaration in the said form as may be required by the registering authority, such as copy of PAN card, proof of address of business premise(s), constitution of the business [proprietorship, firm, company, trust, institute etc.] etc. The copies may be self-certified by the applicant. In case of doubts in select cases, original documents may have to be presented for across the counter verification and return. 2.7. When would the Registration Certificate be issued? The Registration certificate would be issued within a period of seven days from the date of submission of application ST- 1 along with all relevant details/documents. In case the registration certificate is not issued within seven days, the registration applied for is deemed to have been granted. (Rule 4(5) of the STR, 1994) 2.8. Is ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The transferee will have his own PAN. 2.14. Whether a service provider can make payment of Service Tax and file returns before the grant of registration by the proper officer? No. However, service provider should apply well in advance to obtain registration, which is normally granted within 7 days of filing of application. Since service tax is payable once in a month or quarter, an assessee gets sufficient time for registration. 2.15. Is there any penal provision for non -registration? Failure of registration may attract a penalty upto Rs.1000/ - under Section 7 7 of the Finance Act, 1994. However, such penalty could be waived in case the assessee proves that there was reasonable cause for such delay (Section 8 0 of the Act). Please also see the answer to Q.No.8.2. 2.16. If a registration certificate issued by the Department is lost, can duplicate be issued? What is the procedure in this regard? The assessee is required to make written request for 'duplicate' registration certificate. The same will be issued by the Department after suitable entry in the registers/records of the Office. 3. Payment of Service Tax 3.1. How to pay Service Tax ? You may pay service tax by G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax is deposited in a Branch /Bank other than the nominated Bank / Branch, it amounts to non -payment of Service Tax (Rule 6(2) of the STR, 1994). In any case, a nondesignated bank will not accept service tax challans. 3.8. Whether the payment of Service Tax is to be made for the billed amount or for the value received? The Service Tax for a particular period is payable on the amount / value of taxable service received during that period and not on the gross amount billed to the client. If the charges for the taxable service have been received in advance prior to rendering of the services, the Service Tax is payable even if the services are yet to be provided by them (Section 67 and Rule 6(1) of the STR, 1994). Please also refer to the Service Tax (Determination of Value) Rules, 2006. 3.9.Can service tax be paid by cheque? Yes, you can pay service tax be paid by cheque. 3.10. When paid by cheque, which date will be treated as date of payment? The date of deposit of cheque is the date of payment of Service Tax. If the cheque is dishonoured, it would mean as if the Service Tax has not been paid and the relevant penal consequences would follow. (Rule 6(2) of the STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se/Service Tax Commissionerate for which the Bank is authorised to collect Revenue through e-Payment 1. Union Bank of India All Commissionerates 2. State Bank of India All Commissionerates 3. Punjab National Bank All Commissionerates 4. Indian Overseas Bank All Commissionerates 5. State Bank of Travancore All Commissionerates 6. Bank of India All Commissionerates 7. Corporation Bank All Commissionerates 8. State Bank of Saurashtra All Commissionerates 9. Indian Bank All Commissionerates 10. State Bank of Patiala All Commissionerates 11. State Bank of Hyderabad All Commissionerates 12. Syndicate Bank All Commissionerates 13. State Bank of Bikaner & Jaipur All Commissionerates 14. Vijaya Bank All Commissionerates 15. State Bank of Indore All Commissionerates 16. Bank of Maharashtra All Commissionerates 17. Canara Bank All Commissionerates 18. State Bank of Mysore All Commissionerates 19. United Bank of India All Commissionerates 20. Bank of Baroda All Commissionerates 21. Axis Bank Delhi, Bangalore, Hyderabad, Mumbai 22. ICICI Bank Delhi, Chennai, Hyderabad, Mumbai 23. HDFC Bank Delhi, Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by 25th October and 25th April, respectively. 4.3. How to file Service Tax Returns? The details in respect of each month of the period for which the return is filed, should be furnished in the Form ST-3, separately. The instructions for filing return are mentioned in the Form itself. It should be accompanied by copies of all the GAR-7 (TR -6) Challans for payment of Service Tax during the relevant period. 4.4. Where to file return? ST-3 or ST-3A is filed in triplicate to the Superintendent of Central Excise/Service Tax with whom the assessee has registered himself. 4.5. What is e -filing of returns of Service Tax Returns? The e -filing is a facility for electronic filing of Service Tax Returns through the Internet . 4.6. Who can file their Returns through Electronic medium? Any Service Tax assessee having a 1 5-digit Service Tax payer code can file return electronically. 4.7. What is the procedure for e-filing? (i) File of an application to the jurisdictional Asst./Deputy Commissioner of Service Tax, specifying - - 15-digit PAN based registration number (STP Code) - Valid e -mail address - so that the Department can send them their User ID and password to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Forms such as ST-1, ST-3 etc? The Forms are available on the CBEC website and also at the Central Excise Range /Division/Commissionerate Hqrs. offices. The forms are also available in the market sold by private publishers. 5.3. Can the Department ask for more information than what assessee is submitting to it in the Form ST-1 and ST 3? Yes. If it is felt necessary, the Department can ask for additional information/ documents for scrutiny, as per Rule 6(6) of the STR, 1994 and Sec. 1 4 of the Central Excise Act, 1944 which is made applicable to Service Tax matters as per Sec. 83 of the Finance Act, 1994. 5.4. Whether issue of Invoice/Bill/Challan is mandatory? When should the same be issued? Issue of Invoice/Bill/Challan by a Service Tax assessee is mandatory as per Rule 4A of the STR, 1994. The same should be issued within 14 days from the date of completion of taxable service or receipt of payment towards the service, whichever is earlier. However, if the service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, the Invoice/Bill/Challan shall be issued within 1 4 days from the last day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by him (calculated on a pro -rata basis) against his Service Tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the Service Tax thereon to the person from whom it was received (Rule 6(3) of the STR, 1994). ii. Further, assesses having centralised registration who paid excess amount of Service Tax, on account of non-receipt of details regarding the receipt of gross amount for the services at his other premises or offices, may adjust such excess amount against the Service Tax liability for the subsequent period and furnish the details of such adjustment to the Jurisdictional Superintendent of Central Excise/ Service Tax within 1 5 days from the date of such adjustment (Rule 6(4A) of the STR, 1994). iii. In all other cases of excess payment, refund claims have to be filed with the Department. The refund claims would be dealt as per the provisions of Section 11B of the Central Excise Act, 1944, which is made applicable to Service Tax under Section 83 of the Finance Act 1994. iv. It is important to note that any amount of Service Tax paid in excess of the actual liability, is refundable, only if it is proved that the claimant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Treat Rs. 1000 as gross amount inclusive of service tax. In case the gross amount, including service tax, received is, say, Rs 1000. In such cases the service tax liability may be arrived at by reverse calculation in the following manner. AV = 1000 / 112.36 X 100 = Rs. 889.996 (Rs. 890) Amount of Service Tax + Education Cess Payable = Rs. 110 Note: If the recipient of service pays full billed amount later, the differential service tax must be paid forthwith. 7. Exemptions 7.1. What are the exemptions available for small service providers? Service Tax is fully exempted in respect of the taxable services of aggregate value not exceeding eight lakh rupees in any financial year. The above mentioned exemption based on the turnover is not available to the persons who are liable to pay Service Tax but are not the service providers. For example: (1) The recipient of services from an overseas service provider who has no registered office in India (2) A company incurring the Transportation charges for availing the services from Goods Transport Agencies, for transportation of goods by Road. This exemption was introduced with effect from 01.04.2005. (Notifn.No.6/2005 -ST dated 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption should be paid; the balance credit amount, if any, shall lapse. 7.4. Is the exemption for small scale service providers compulsory? Service Tax assessees have the option not to avail the above exemption and pay Service Tax on the taxable services. However, such option once exercised in a financial year shall not be withdrawn during the remaining part of such financial year. 7.5. Are there any other General exemptions? The following general exemptions from payment of whole of the amount of Service Tax are available for the Service Providers: Services provided to the United Nations or International Organisations (Notification No.16/2002-ST dated 02.08.2002). Services provided to a developer of Special Economic Zone or a unit of Special Economic Zone (Notifn. No.04/2004-ST dated 31.03.2004). The value of the goods and materials sold by the service provider to the recipient of the service is exempted from payment of the Service Tax, if there is a documentary proof specifically indicating the value of the goods and materials and , o no credit of duty paid on such goods and material sold, has been taken under the provisions of CENVAT Credit rules , OR o where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1000/ - could be imposed as penalty under sec 77 of the Act. ii. Non payment or delayed payment of service tax - A mandatory penalty, not less than Rs.200/ per day or @2% of such tax per month, whichever is higher, shall be imposed by the adjudicating authority. However, the penalty amount payable shall not exceed the amount of service tax payable. iii. Non-filing / delayed filing of returns: A mandatory penalty has been prescribed under Rule 7C of the Service Tax Rules, 1994, as well as an amount not exceeding One Thousand Rupees could be imposed as penalty under sec 77 of the Act. iv. Contravention of any of the provisions of the Act or the Rules made thereunder for which no provisions for penalty are available: An amount not exceeding Rs.1000/ - is liable to be imposed as penalty under Sec.77 of the Act. v. Suppression of the value of taxable services: Penalty to an extent ranging from 100% to 200% of the Service Tax which was not levied or paid or erroneously refunded, can be imposed on any person, if such short levy or short payment or erroneous refund is by reason of fraud collusion, willful mis-statement, suppression of facts; or contravention of the Act or the rules m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 charging any person for contravention of any provisions of the said Act and rules and/or notifications issued thereunder and penal action is proposed the competent officers of the Department adjudge the case and issue orders. This process is called adjudication. ii. Often notices are issued under section 73 of the Finance Act, 1994 for determination of tax, and the matter is decided by a competent officer. This is also referred to adjudication in common parlance. 9.2. Who are competent officers for adjudication? i. The Central Board of Excise and Customs has issued notification no. 30/2005-ST dated 10th August, 2005 specifying power of adjudication of cases under section 83A of the Finance Act, 1994 which is as follows: Sl. No. Central Excise Officer Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A (2) (3) 1. Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs 2. Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs 3. Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) can be filed before the Customs, Excise and Service Tax Appellate Tibunal (In short, CESTAT). The Appeal should be filed within three months of the date of receipt of the order sought to be appealed against. It should be filed in the prescribed Form (ST-5) in quadruplicate. It should be accompanied by a certified copy of the order appealed against. The Appeal should be accompanied by the prescribed fee based on the amount of Service Tax and interest demanded and penalty levied. Rs.1000/ - if the amount involved is Rs.5 lakhs or less, Rs.5000/ - if the amount involved is more than Rs.5 lakhs but not exceeding Rs.50 lakhs and Rs.10,000/ - if the amount involved is more than Rs.50 lakhs. (Section 86 of the Act and Rule 9 of the STR, 1994). 11. CENVAT Credit Scheme 11.1. What is CENVAT Credit Scheme with reference to Service Tax assessees? The CENVAT credit Rules, 2004 which was introduced with effect from 10.9.2004 provides for availment of the credit of the Service Tax / Central Excise duties paid on the input services / inputs / capital goods. Such credit amount can be utilized towards payment of Service Tax by an assessee on their output services. In fact, such credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is necessary because, the input service provider will be paying the Service Tax to the Govt. only after he realizes the payment, as the payment of Service Tax is only upon realization. The above requirement is not applicable in respect of credit of duties paid on inputs and capital goods. 11.7. Who is an "Input Service Distributor" ? An office of the manufacturer or provider of output service who receives invoices for the procurement of input services and issues invoices for the purpose of distributing the credit of Service Tax paid to such manufacturer or provider of output service is an "Input Service Distributor". The credit of the tax amount so distributed to various places shall not exceed the total Service Tax amount contained in the original invoice / bill. 11.8. What is the format of the invoice/ bill / challan to be issued by the input service Distributor? No specific format has been prescribed. However, the same should contain the following information : (i) Name, address and Registration No. of the service provider. (ii) Sl. No and date. (iii) Name and address of the input service distributor. (iv) The name and address of the recipient to whom the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What is Export of Services? Whether export of services is exempted from Service Tax? What constitute export of service is defined in the Export of Service Rules, 2005. The Export of taxable services is exempted from Service Tax. (Export of Service Rules, 2005). 12.2. What constitutes export of services? The Export of Services, Rules, 2005 specifies 3 categories of cross border transaction of services and conditions that will be construed as export of services in cases of: i. India - [See list of services in Appendix-4 ] ii. specified services which are provided in relation to immovable properties situated outside specified services which are provided partly outside India - [See list of services in Appendix - 4] iii. the remaining taxable services, barring a few exceptions, when provided in relation to business or commerce, to a recipient located outside India, and when such services are provided not in relation to business or commerce, it should be provided to a recipient located outside India at the time of provision of such service. However, where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of notification No. 41/2001 -Central Excise (N.T.), dated the 26th June, 2001. Further CENVAT Credit accumulated on such input services is also refundable under rule 5 of the CENVAT Credit Rules, 2004, subject to the observance of procedure prescribed in notification No. 5/2006-CE (NT) dated the 14th March, 2006. Further, in respect of following services, which are not in the nature of input service but are linked to export of goods, refund of service tax paid on these services is admissible to exporter in terms of notification No. 40/2007 -ST, dated the 17th Sep 2007, (i) Port service ; (ii) Other port service; (iii) Goods transport by road service; (iv) Transport in container by rail 12.7 Where can one file the rebate claims or refund of CENVAT Credit? The rebate claims or refund of CENVAT Credit application has to be filed in the Central Excise or Service Tax Division/Group where the assessee is registered. 13. Service Tax on receipt of services from outside [Import of services] 13.1. What is the statutory provision regarding taxing of services provided from outside India and received in India? Section 66A of the Finance Act, 1994, inserted with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisite parameters. 13.6. Are individuals receiving service from outside India also liable to pay tax? If the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, service tax will not be payable by him. If the services received are for the purpose of use in any business or commerce, then service tax will be leviable. 14. Advance Ruling 14.1. What is meant by advance ruling? Advance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty/service tax in relation to an activity which is proposed to be undertaken, by the applicant. Activity means service to be provided. 14.2. What is the scheme of advance rulings? Authority for Advance Rulings for Excise and Customs is meant to provide binding ruling on important issues so that intending investors will have a clear -cut indication of their duty/tax liability in advance. Since advance rulings are not appealable under the Finance Act, 1994, it assures the applicant of the finality of the tax liability and hence freedom from spending time, energy and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-B, I. P. Estate, IPEA House, New Delh -110002 (Ph: 011-23378711) [email protected] Bangalore 16/1, S.P. Complex, Lal Bagh Road, Bangalore - 560027 (Ph: 080-22245739) [email protected] Chennai MHU Complex, 69 2, Anna Sala, Nandanam, Chennai (Ph. : 044-24330840 -42) [email protected] Kolkata 3rd Floor, Rajaji Chambers, 4 K.S. Roy Road, Kolkota-700001 (Ph: 033- 22428922) [email protected] Mumbai 5th Floor, New Central Excise Building, 115, M. K. Road, Churchgate, Mumbai-400020 (Ph: 022-22060619) [email protected] In other places, we can be contacted at: Ahmedabad ( Ahmedabad, Rajkot, Bhav Nagar)- [email protected] (079-26309079) Bhopal (Madhya Pradesh and Chatishgarh) [email protected], (0755-2765208) ; Bhubneswar (Orissa)[email protected] (0674-2581135) ; Chandigarh (Punjab, Himanchal and J & K)[email protected] (0172-2704180); Chennai &Pondicherry [email protected] (044-28331010); Kerala: [email protected] (0484-2394100); Coimbatore (Tamilnadu other than Chennai & Pondicherry)- [email protected] (0422-2221981); (Delhi) Delhi and Haryana: [email protected] (011-23370852); Hyderabad ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2003 00440225 00440226 00440227 00440298 14 Business Exhibition Service 10.09.2004 00440254 00440255 00440256 00440298 15 Business Support Service 01.05.2006 00440366 00440367 00440368 00440298 16 Cable Operator 16.08.2002 00440217 00440218 00440219 00440298 17 Cargo Handling 16.08.2002 00440189 00440190 00440191 00440298 18 Chartered Accountant 16.10.1998 00440092 00440093 00440094 00440298 19 Cleaning Service 16.06.2005 00440318 00440319 00440320 00440298 20 Clearing & Forwarding Agent 16.07.2001 00440045 00440046 00440047 00440298 21 Clubs and Associations 16.06.2005 00440322 00440323 00440324 00440298 22 Commercial or Industrial Construction 10.09.2004 00440290 00440291 00440292 00440298 23 Commercial Training or Coaching 01.07.2003 00440229 00440230 00440231 00440298 24 Company Secretary 16.10.1998 00440100 00440101 00440102 00440298 25 Construction of Complex 16.06.2005 00440334 00440335 00440336 00440298 26 Consulting Engineer 07.07.1997 00440057 00440058 00440059 00440298 27 Convention Centre 16.07.2001 00440133 00440134 00440135 00440298 28 Cost Accountant 16.10.1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 10.19.2004 00440274 00440275 00440276 00440298 58 Outdoor Caterer 10.09.2004 00440051 00440052 00440053 00440298 59 Packaging Service 16.06.2005 00440326 00440327 00440328 00440298 61 Pandal or Shamiana Services 10.09.2004 00440054 00440055 00440056 00440298 61 Photography 16.07.2001 00440129 00440130 00440131 00440298 62 Port Service 16.07.2001 00440177 00440178 00440179 00440298 63 Public Relations Service 01.05.2006 00440374 00440375 00440376 00440298 64 Rail Travel Agent 16.08.2002 00440201 00440202 00440203 00440298 65 Real Estate Agent / Consultant 16.10.1998 00440104 00440105 00440106 00440298 66 Recovery Agent 01.05.2006 00440350 00440351 00440352 00440298 67 Registrar to an Issue 01.05.2006 00440338 00440339 00440340 00440298 68 Rent - a - Cab Operator 16.07.1997 00440048 00440049 00440050 00440298 69 Renting of Immovable Property 01.06.2007 00440 406 00440 407 00440 408 00440298 70 Sale of space or time for Advertisement, other than print media 01.05.2006 00440354 00440355 00440356 00440298 71 Scientific or Technical Consultancy 16.07.2001 00440125 00440126 00440127 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices have been merged. The sub-head "Other Receipts" is meant for interest, penalty leviable on delayed payment of service tax The sub-head "Deduct Refunds" is not to be used by the assessees. It is meant for the Central Excise Department while allowing refund. Appendix-2 Abatements S. No. Sub- clause of clause (105) of Section 65 Description of taxable service Conditions Perce- ntage (1) (2) (3) (4) (5) 1 (m) (1) The use of mandap, including the facilities provided to the client in relation to such use and also for the catering charges. This exemption shall apply only in such cases where the mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued indicates that it is inclusive of the charges for catering service. 60 (2) Taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food alongwith any service in relation to use of a mandap. The invoice, bill or challan issued indicates that it is inclusive of charges for catering services. Explanation.- The expression hotel means a place that provides boarding and lodging facilitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uipment, structures or parts and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service. 33 6 (zzp) Transport of goods by road in a goods carriage. - 25 7 (zzq) Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 33 8 (zzt) Catering This exemption shall apply in cases where,- (i) the outdoor caterer also provides food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of charges for supply of food. 50 9 (zzw) Services in relation to pandal or shamiana in any manner, including services rendered as a caterer. This exemption shall apply only in cases where,- (i) the pandal or shamiana contractor also provides catering ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. 25 35O Exclusion of time taken for copy 26 35Q Appearance by authorized representative 27 36 Definitions 28 36A Presumption as to documents in certain cases 29 36B Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 30 37A Delegation of powers 31 37B Instructions to Central Excise Officers 32 37C Service of decisions, orders, summons, etc. 33 37D Rounding off of duty, etc. 34 38A Effect of amendments, etc. of rules, notifications or orders 35 40 Protection of action taken under the Act Appendix - 4 Export of Service Rules, 2005 & Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 List of Service Categories Rule 3 (i) Category - I Sr.No. Clause Service Category 1 d General Insurance 2 p Architect 3 q Interior Decorator 4 v Real Estate Agent 5 zzq Commercial or Industrial Construction 6 zzza Site Formation 7 zzzb Dredging 8 zzzc Survey and Map making 9 zzzh Construction of Complex 10 zzzr Auctioneers 11 zzzy Mining of Minerals, Oil or Gas 12 zzzz Renting of Immovable Property 13 zzzza Works Contract Rule 3 ..... 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