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TMI BlogD.O. letter dated 29-06-2012 by Joint Secretary (TRU-II).X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 and have comprehensive changes relating to exemptions, Place of Provision Rules, 2012, changes to Service Tax Rules, 1994 , Cenvat Credit Rules, 2004 and details of all the notifications that are being rescinded. 3. Notification No 52/2011-ST dated 30.12.2011 relating to refunds on specified services has also been revised in accordance with the new regime and the new notification No.41/2012-ST dated 29.06.2012 has been issued under the revised section 93A. Services of commission agents to exporters on the existing lines have also been validated by the issue of Notification No.42/2012-ST dated 29.06.2012. 4. There has been some doubt regarding the applicability of provisions of the Finance Act, 2004 relating to education cess a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lementation of the new provisions. 7. The successful implementation of this reform requires an involved approach at all levels, in particular in the initial months. It is necessary that these changes are well understood by the tax payers as well as our staff. To this end CBEC has released an elaborate Educational Guide (with further improvisation over the draft Guidance Papers that were released at the time of budget) and adequate copies of the same should be available to you already or shortly. You may also like to download the same from CBEC website (from the dropdown menu under the title service tax). 8. It is clarified that any Board circular that is contrary to the revised law will stand automatically superseded. In case you have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lined. 13. In general any case resulting in taxation of an activity that is not liable to tax under the present regime should at least receive the attention of the Commissioner in charge before it is taken up for any further action. 14. Of equal importance is to devote attention to activities that are presently liable to tax and may cease to be taxed in future. Some of these have been clearly exempted. There could be others where, either due to a particular interpretation or due to applicability of Place of Provision Rules, 2012 or in some other manner, an interpretation may be taken that the same are no more liable to tax. Such cases may be immediately identified and in case of doubt referred to the Board. 15. The allotment of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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