9911796707
TMI BlogFAQ on Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... as possible in the public domain to preclude a non-compliance owing to lack of 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 Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Department can be contacted 16 Appendix 1 17 Appendix 2 18 Appendix 3 19 Appendix 4 SERVICE TAX FREQUENTELY ASKED QUESTIONS 1. General 1.1.What is Service Tax ? It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service. 1.2. Can recipient of service be also asked to pay service tax? In certain cases Government may shift the liability of payment of service tax to the receiver of service as a measure of administrative convenience. It is often referred to as 'reverse charge' in common language. [Refer Question 1.8] 1.3. Under which authority service tax is levied? Vide Entry 97 of Schedule VII of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.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 rate of 3 % on the Service Tax amount . (Total: 1 2.36% on the value of the taxable service). -Refer section 66 of the Finance Act, 1994 (12% Service Tax), Section 85 of the Finance Act, 2004 (2% Education Cess) and Section 126 of the Finance Act, 200 7(1% Secondary and Higher Education Cess). The rate of tax may change during Annual Budget by a Finance Act. History of rates: Sl. No. Period Rate of Service Tax Rate of Education Cess 1. 1994 to 13.05.2003 5% Nil 2. 14.05.2003 to 09.09.2004 8% Nil 3. 10.09.2004 to 17.04.2006 10% 2% of the S.T. 4. 18.04.2006 to 10.05.2007 12% 2% of the S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Finance Act, 1994 - Chapter V - Section 64 to 96 I. (referred to as 'Act' in this book) This chapter extends to the whole of India except the State of Jammu and Kashmir. (ii) The Finance Act, 2004 Chapter VI - for levy of Education Cess @ 2% on the Service Tax. (iii) The Service Tax Rules, 1994. (referred to as 'Rules' or STR, 1994 in this book) (iv) The CENVAT Credit Rules, 2004. (v) The Export of Service Rules, 2005. (vi) The Service Tax (Registration of Special categories of persons) Rules, 2005. (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rules, 1994 shall, in addition to the information required to be furnished under the said rule, contain the serial number and the date of the undertaking furnished by the said head of foreign diplomatic mission or consular post; and (v) the provider of taxable service shall retain the documents referred to in point number (i) above along with a duplica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 copy of invoice issued for the purposes ofverification. Note: In case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India or as the case may be the identification c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 there any provision for centralized registration? Service providers having centralised accounting or centralised billing system, at their option, can have Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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.A.R.7 (previously known as TR6 Challan which was yellow in colour) in the specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Commissionerate. If 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 relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax? The following banks provide e-payment facility. Sl. No. Name of Bank Name of Central Excise/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end the Challan copies duly receipted and stamped to the taxpayer by courier at the mailing address provided by the taxpayer. 3.25. Will all the Banks launching the e-Payment solutions have uniformity in the procedure? Yes, all the banks follow the same process flow with uniformity. 4. Filing of Returns 4.1. What are the Returns a service tax assessee has to file? ST-3 Return - For all the registered assessee, including Input Service Distributors, ST-3A Return - The assessee who is making provisional assessment under rule 6(4) of the Service Tax Rules, 1994. 4.2. When to file returns? ST-3 Return is required to be filed twice in a financial year - half yearly. Return for half year ending 30th September and 31st March are required to be 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 relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Beyond 30 days Rs.1000/ - plus Rs. 100/ - for every day from the thirty first day till the date of furnishing the said return 5. Records 5.1. Is there any statutory documents prescribed by the Government such as specified invoice proforma, specified registers etc. for use by the service providers? There are no specific records which have to be maintained by a Service Tax assessee. The records including computerized data, if any, which are being maintained by an assessee on his own or as required under any other law in force, such as Income Tax, Sales Tax etc. are acceptable for the purpose of Service Tax - (Rule 5(1) of the STR, 1994). However, it is important to note that a list of all such accounts maintained by an assessee including the memorandum received from the branch offices shall be furnished to the Superintendent of Central Excise at the time of filing the Return (ST- 3) for the first time (Rule 5(2) of the STR, 1994). 5.2. Where from the Service Tax assessee can get 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/Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration no. of the vehicle iv. Details of the goods transported v. Details of the place of origin destination vi. Person liable for payment of Service Tax (consignor /consignee / GTA) 5.6. Is the amount of Service Tax charged from the client compulsorily to be indicated separately in the Bills / Invoices / Challans raised on him? Yes. It is mandatory to separately indicate the amount of Service Tax charged in the Bills/Invoices/Challans raised on the clients. as per Section 12A of the Central Excise Act, 1944 which is made applicable to Service Tax, under Sec.83 of the Finance Act, 1994. Such mention of the Service Tax amount in the Invoice / Bill / Challans, would also facilitate the service receiver to avail the CENVAT credit of the Service Tax paid on the input services. 5.7. What is the preservation period for service tax records and documents? All records and documents concerning any taxable service, CENVAT, transactions etc. must be preserved for a minimum period of 5 preceding financial years. 6. Refunds 6.1. Can any adjustment of tax liability be made by an assessee on his own, in cases when Service Tax h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be filed within one year from the relevant date as prescribed in Section 11B of the Central Excise Act, 1944 which has been made applicable to Service Tax refund matters also. iii. Application should be accompanied by documentary evidence to the effect that the amount claimed as refund is the amount actually paid by him in excess of the Service Tax due and the incidence of such tax claimed as refund has not been passed on to any other person. 6.4. What is relevant date for calculation of limitation period in respect of filing refund claims relating to Service Tax? The "relevant date" for the purpose of refund as per Section 11B of the Central Excise Act, 1944 which is applicable to Service Tax also, is the date of payment of Service Tax. Thus, the limitation period of one year is to be calculated from the date of payment of the Service Tax. 6.5. How does one work out the Service Tax liability and pay the same to the Government, in case the customer or a client pays only the value of the service amount, but not the Service Tax amount mentioned in the bill? Service Tax is payable on amount realized. In given situation, the amount so realized from the clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate value of taxable services rendered by the service provider from one or more premises exceeds rupees eight lakhs in the preceding financial year, the service provider is not eligible for the exemption for the current year. The exemption shall apply to the aggregate value of all taxable services and from all premises and not separately for each premise or each service. The benefit of the exemption shall not apply to taxable services rendered by a person under a brand name or trade name whether registered or not, of another person. The exemption shall not apply to persons who are other than the service providers, but liable to pay Service Tax under Sec.68 (2) of the Act. The provider of the taxable service shall avail the CENVAT credit only on such inputs or input services received, on or after the date on which the service provider starts paying Service Tax, and used for the provision of taxable services for which Service Tax is payable. CENVAT Credit of Service Tax paid on any input services, under Rule (3) or Rule (13) of the CENVAT Credit Rules 2004, used for providing the services under the above exemption, is not admissible for persons availing the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the service tax paid by an exporter on these services is refunded to the exporter on complinace of conditions mentioned in the notification. 7.6. Is there any exemption from payment of Service Tax if the receiver/provider of the service is the Central/State Government organization and Public Sector Undertakings? No. There is no such exemption. All service providers, including the Central/State Government Organisations and the Public sector undertakings rendering the specified taxable service, are liable to pay Service Tax. If a Government Department (sovereign)/public authorities performs any mandatory or statutory function under the provisions of any law and collect any fees, such activity shall be treated as activity purely in public interest and will not be taxable. If such authority performs a service, which is not in the nature of statutory activity, for a consideration, the same shall be taxable. However, the taxable services provided by a Banking company or a financial institution including a non banking financial company, or any other body corporate or any other person, to the Government of India or the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst and second proviso to Section 78). 8.2. Is there any provision to waive the penalty under Service Tax law? The penal provisions under Service Tax are provided under Sections 76, 77 and 78 of Finance Act, 1994. Although the penalty is liable to be imposed for the circumstances covered under the said provisions, the Section 80 of the Finance Act, 1994, provides provisions not to impose penalty, for any failure referred to in the said provisions, if the Service Tax assessee proves that there was sufficient cause for such failure. Lack of funds or time is not construed as 'sufficient cause'. 8.3. Why show cause notices are issued by the Department? When any amount is demanded as service tax or other dues from any person under the Finance Act, 1994 and rules made thereunder and/or any person is liable to penalty under the said Act/Rules, notices are issued in the interest of natural justice to enable such person to understand the charges and defend his case before an adjudicating officer. 8.4. Can show cause notice be waived? Where any service tax has not been levied or paid or has been short-levied or short -paid or erroneously refunded, the person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 exceeding Rs. 50 lakhs 4. Commissioner of Central Excise Without limit. 9.3. Is the presence of a Chartered Accountant or lawyer necessary for adjudication? No. The noticees can defend their case themselves. They may engage any person, duly authorised todefend their case before an adjudicating officer. 10. Appellate Remedies 10.1. Who should be approached when an assessee is aggrieved by an order/decision of the Adjudicating authority subordinate to the Commissioner of Central Excise in respect of Service Tax? What is the procedure for filing the Appeal? An assessee aggrieved by such order / decision may file an Appeal to the Commissioner (Appeals) in Form ST- 4, in duplicate. A copy of the order / decision appealed against should be enclosed. The Appeal should be filed within 3 months from the date of receipt of the order / decision. There is no fee for filing an Appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services can be taken as credit. Education Cess paid on the Excise duty and Service Tax can also be taken as credit. However, the credit of Education Cess availed can be utilized only for payment of Education cess relating to output service. The interest and penalty amounts cannot be taken as credit. 11.3. What is meant by 'input' , 'input service' and 'capital goods' for a service provider? These terms have been defined in the CENVAT Credit Rules, 2004. 11.4. Is it compulsory that the inputs / capital goods are to be purchased only from the manufacturers for the purpose of availment of credit? No. The inputs/capital goods can be procured from the First stage and Second stage dealers also. Those dealers should have registered themselves with the Central Excise Department. The invoices issued by them should contain proper details about the payment of duty on those goods. 11.5. What are the documents prescribed for availment of the CENVAT Credit? The documents on which CENVAT credit can be availed are as follows: (i) Invoice issued by the manufacturers and his depot/ consignment agents (ii) Invoice issued by the Importer and his depot/consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file any returns with the Department? Yes. They have to register themselves as per the provisions made under Service Tax (Registration of Special Category of Persons) Rules, 2005. They have to file half yearly returns by the end of the month following the half year. 11.10. What are the records to be maintained by the persons availing credit? There is no specific format of records to be maintained. However, they have to maintain adequate records showing the details such as receipt, disposal, consumption and inventory of inputs and capital goods, the amount of credit taken and utilized etc. 11.11. What should be done, if an assessee is rendering both taxable services as well as exempted services, but the inputs and input services are common? i. Separate accounts are to be maintained for the receipt, consumption and inventory of input and input service meant for providing taxable output service and for use in the exempted services. Credit should be taken only on that quantity of input / input services which are used for the service on which Service Tax is payable. ii. If separate accounts are not maintained, the provider of output service shall utilize cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial establishment or office located outside India. [See list of services in Appendix - 4] iv. Further condition to be met for a service to constitute export are i. such service is provided from India and used outside India; and ii. payment for such service provided outside India is received by the service provider inconvertible foreign exchange. Thus, each transaction has to be seen individually to ascertain if it constitutes export of services, fulfilling the requisite parameters. 12.3. If export proceeds are received in Indian currency, will it be denied export benefit? If export proceeds are received in Indian currency, no export benefits shall be available. 12.4. If a foreign national pays in convertible foreign currency for service received by him in India , and he returns to foreign country, will it be treated as export? If services are rendered in India, it shall not be treated as export, even if it is rendered to any foreign national and he pays in convertible foreign currency. 12.5. What are the incentives for export of services? i.Taxable services may be exported without payment of service tax, provided the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 18.4.2006, provides that where any taxable service is provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service. 13.2. Is the recipient of service liable to pay tax for the services rendered from abroad? The recipient of service shall be liable to pay tax if the provider of service do not have any established business or a fixed establishment in India. However, a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country (including India). 13.3. Where provider of the service has his business establishments in more than one country, which country should be treated as the country from which service is provided? If the provider of the service (from outside India) has his business establishments in more than one cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty/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 money in legal battles which mostly become long -drawn. 14.3. Who can apply for an advance ruling? i. A non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or ii. A resident setting up a joint venture in India in collaboration with a non-resident; or iii. A wholly owned subsidiary Indian company, of which the holding company is a foreign company, which proposes to undertake any business activity in India; iv. A joint venture in India, v. A resident falling within any such class or category of persons, as the Central Government may, by notification in the official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H. vi. A resident as an applicant who proposes to import any goods from the Republic of Singapore under Comprehensive Economic Co-operation Agreement (CECA). -Refer Notification No.69/2005 dated 29.07.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Hyderabad Secundrabad) [email protected] (040-23232028); Jaipur (Rajasthan)- [email protected] (0141-2385463); West [email protected] (033-22306579), Lucknow (Central and EasternUP)- [email protected] (0522-2612606), Mysore (Mysore, Belgaum, Mangalore) [email protected] (0821-2476912); Meerut (Western UP and Utrrankhand)- [email protected](0121-2769785); Mumbai (Mumbai, Raigarh, Belapur) [email protected](022-24120598); Nagpur (Aurangabad, Nagpur, Nasik)[email protected] (0712-2565375); Pune (Pune, , Kolhapur Goa)- [email protected](020-26051815), Ranchi(Jharkhand) [email protected](0651-2330022), Shillong( North -Eastern States)[email protected](0364-2504178); Vdodara (Vadodara, Daman, Surat, Valsad)[email protected] (0265-2331002), Vizag (Andhra Pradesh other than Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 00440 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00440298 46 Internet Caf 01.07.2003 00440241 00440242 00440243 00440298 47 Internet Telephony Service 01.05.2006 00440382 00440383 00440384 00440298 48 Life Insurance 10.09.2004 00440185 00440186 00440187 00440298 49 Mailing List Compilation and Mailing 16.06.2005 00440330 00440331 00440332 00440298 50 Management Consultant 01.07.1997 00440116 00440117 00440118 00440298 51 Management, Maintenance or Repair Service 01.07.2003 00440245 00440246 00440247 00440298 52 Mandap Keeper 16.10.1998 00440035 00440036 00440037 00440298 53 Manpower Recruitment or Supply Agency 07.07.1997 00440060 00440061 00440062 00440298 54 Market Research Agency 16.10.1998 00440112 00440113 00440114 00440298 55 Mining of Mineral, Oil or Gas 01.06.2007 00440 402 00440 403 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00440307 00440308 00440298 76 Sound Recording 16.07.2001 00440161 00440162 00440163 00440298 77 Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event 01.05.2006 00440358 00440359 00440360 00440298 78 Steamer Agent 15.06.1997 00440029 00440030 00440 031 00440298 79 Stock Broker 01.07.1994 00440008 00440009 00440121 00440298 80 Storage Warehousing 16.08.2002 00440193 00440194 00440195 00440298 81 Survey Exploration of Minerals 10.09.2004 00440270 00440271 00440272 00440298 82 Survey and Map Making 16.06.2005 00440314 00440315 00440316 00440298 83 T.V. radio Programme Production Services 10.09.2004 00440286 00440287 00440288 00440298 84 Technical Testing Analysis Agency / Technical Inspection Certification Agency 01.07.2003 00440249 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 facilities to public on commercial basis. 60 3 2 (n) (i) Services provided or to be provided to any person, by a tour operator in relation to a package tour. Explanation.- The expression "package tour" means a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er this Act 13 14AA Special audit in cases where credit of duty availed or utilized is not within the normal limits, etc. 14 15 Officers required to assist Central Excise Officers 15 33A Adjudication procedure 16 35F Deposit, pending appeal, of duty demanded or penalty levied 17 35G Appeal to High Court 18 35H Application to High Court 19 35I Power to High Court or Supreme Court to require statement to be amended 20 35J Case before High Court to be heard by not less than two judges 21 35K Decision of High Court or Supreme Court on the case stated 22 35L Appeal to the Supreme Court 23 35M Hearing before Supreme Court 24 35N Sums due to be paid notwithstanding reference, etc. 25 35O Exclusion of time taken for copy 26 35Q Appearance by authorized representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tre 19 zi Video Production 20 zj Sound Recording 21 zn Port Service 22 zo Authorised Service Station 23 zq Beauty Parlour 24 zr Cargo Handling 25 zt Dry Cleaner 26 zu Event Manager 27 zv Fashion Designer 28 zw Health Club Fitness Centre 29 zza Storage Warehousing 30 zzc Commercial Training or Coaching 31 zzd Erection Commissioning Installation 32 zzf Internet Caf 33 zzg Management, Maintenance or Repair 34 zzh Technical testing Analysis 35 zzi Technical Inspection Certification 36 zzl Other Port 37 zzm Airport Authority 38 zzn Transport of goods by aircraft 39 zzo Business Exhibition 40 zzp Goods Transport Agency 41 zzs Opinion Poll 42 zzt Outdoor Caterer 43 zzv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
