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INSTRUCTION [F.NO.275/30/2014-CX.8A]
SECTION 35G, READ WITH SECTION 35B, OF THE CENTRAL EXCISE ACT, 1944 - HIGH COURT, APPEALS TO - IMPROVING DEPARTMENTAL REPRESENTATION IN HIGH COURT/CESTAT [03-04-2014]
NOTIFICATION NO.G.O.(Ms.) No.30
TAMIL NADU VALUE ADDED TAX RULES, 2007 - AMENDMENT IN RULES 7 AND 23 [25-03-2014]
NOTIFICATION NO.16/2014-C.E.(N.T.)
RULE 12AAA OF THE CENVAT CREDIT RULES, 2004 - POWER TO IMPOSE RESTRICTIONS IN CERTAIN TYPE OF CASES - FACILITIES TO BE WITHDRAWN AND RESTRICTIONS TO BE IMPOSED FOR SPECIFIED OFFENCES - SUPERSESSION OF NOTIFICATION NO. 5/2012-C.E. (N.T.), DATED 12-3-2012 [21-03-2014]
NOTIFICATION NO.15/2014-C.E. (N.T.)
CENVAT CREDIT (FIFTH AMENDMENT) RULES, 2014 - SUBSTITUTION OF RULE 12AAA [21-03-2014]
NOTIFICATION NO.14/2014-C.E. (N.T.)
CENTRAL EXCISE (SECOND AMENDMENT) RULES, 2014 - SUBSTITUTION OF RULE 12CCC [21-03-2014]
NOTIFICATION NO.13/2014-C.E.(N.T.)
RULE 12CCC OF THE CENTRAL EXCISE RULES, 2002, READ WITH RULE 12AAA OF THE CENVAT CREDIT RULES, 2004 - POWER TO IMPOSE RESTRICTIONS IN CERTAIN TYPES OF CASES - AUTHORIZATION OF MEMBER (CENTRAL EXCISE), CENTRAL BOARD OF EXCISE & CUSTOMS TO ISSUE ORDERS IN TERMS OF NOTIFICATION NO.5/2012-C.E.(N.T.), DATED 12-3-2012 - RESCISSION OF NOTIFICATION NO.6/2012-C.E.(N.T.), DATED 13-3-2012 [21-03-2014]
NOTIFICATION NO.440-L
WEST BENGAL FINANCE ACT, 2014 (West Bengal Act 1 of 2014) [11-03-2014]
NOTIFICATION NO.F.3(27)/FIN.9REV-I)/2013-14/DSVI/2
CENTRAL SALES TAX (DELHI) (AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 4 & CST FORM-1AND INSERTION OF RULE 10A, FORM-9, FORM-10 & FORM-11 [05-03-2014]
NOTIFICATION NO.F.3(27)/FIN.(REV-I)/2013-14/DSVI/2
DELHI VALUE ADDED TAX (AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 67 AND FORM DVAT 38, FORM DVAT-16, FORM DVAT-17 AND DVAT-31 AND OMISSION OF FORM DVAT-51 [05-03-2014]
NOTIFICATION NO.F-10-44/2014/CT/V(43)
CHHATTISGARH VALUE ADDED TAX RULES, 2006 - AMENDMENT IN RULES 5, 8 & 20 AND FORM-6, FORM-7 & FORM-17 [04-03-2014]
NOTIFICATION No.12/2014-C.E.(N.T.)
RULE 5B OF THE CENVAT CREDIT RULES, 2004 - REFUND OF CENVAT CREDIT TO SERVICE PROVIDERS PROVIDING SERVICES TAXED ON REVERSE CHARGE BASIS - REFUND OF CENVAT CREDIT TO BE ALLOWED TO A PROVIDER OF SERVICES NOTIFIED UNDER SECTION 68(2) OF FINANCE ACT,1994, SUBJECT TO SPECIFIED PROCEDURES, SAFEGUARDS, CONDITIONS AND LIMITATIONS [03-03-2014]
NOTIFICATION NO.11/2014-C.E.(N.T.)
RULE 9 OF THE CENTRAL EXCISE RULES, 2002 - REGISTRATION - SPECIFIED CONDITIONS, SAFEGUARDS AND PROCEDURES FOR REGISTRATION OF A PERSON UNDER CENTRAL EXCISE (NO. 2) RULES, 2001 AND EXEMPTIONS FROM REGISTRATION IN SPECIFIED CASES - AMENDMENT IN NOTIFICATION NO.35/2001-C.E.(N.T.), DATED 26-6-2001 [28-02-2014]
NOTIFICATION NO.10/2014-C.E.(N.T.)
RULE 9 OF THE CENVAT CREDIT RULES, 2004 - CENVAT CREDIT - DOCUMENTS ON WHICH CREDIT MAY BE TAKEN - SUPERSESSION OF NOTIFICATION NO.73/2003-C.E. (N.T.), DATED 15-9-2003 - SPECIFIED QUARTERLY RETURN FORM [28-02-2014]
NOTIFICATION NO.9/2014-C.E.(N.T.)
CENVAT CREDIT (FOURTH AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 9 [28-02-2014]
NOTIFICATION NO.8/2014-C.E.(N.T.)
CENTRAL EXCISE (AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 9 [28-02-2014]
NOTIFICATION NO. SO 35/H.A.6/2003/S.60/2014
HARYANA VALUE ADDED TAX (AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 54 [26-02-2014]
NOTIFICATION NO.7/2014-C.E.(N.T.)
RULE 9, READ WITH RULE 2(i&j), OF THE CENVAT CREDIT RULES, 2004 - CENVAT CREDIT - DOCUMENTS ON WHICH CREDIT MAY BE TAKEN - AN IMPORTER, HIS CONSIGNMENT AGENT AND HIS DEPOT WOULD BE REGARDED AS 'FIRST STAGE DEALER' AND ALL PROVISIONS WOULD APPLY ACCORDINGLY; RULES 2(i&j) AND 9 AMENDED - RESCISSION OF NOTIFICATION NO. 18/2013-C.E.(NT), DATED 31-12-2013 [26-02-2014]
NOTIFICATION NO.6/2014-C.E.(N.T.)
SECTION 6 OF THE CENTRAL EXCISE ACT, 1944 READ WITH RULE 9 OF THE CENTRAL EXCISE RULES, 2002 - REGISTRATION - CENTRAL EXCISE – AN IMPORTER WHO ISSUES AN INVOICE ON WHICH CENVAT CREDIT CAN BE TAKEN, IS LIABLE TO SEEK REGISTRATION; CONSEQUENTIAL AMENDMENT IN RULE 11 TO GIVE EFFECT TO CHANGES MADE IN CENVAT CREDIT RULES, 2004 - RESCISSION OF NOTIFICATION NO.17/2013-C.E.(N.T.), DATED 31-12-2013 [26-02-2014]
NOTIFICATION NO. 5/2014-ST
SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS - EXEMPTION TO SERVICES PROVIDED TO EXPORTERS AGAINST DEBIT TO FOCUS MARKET SCHEME DUTY CREDIT SCRIP (FMS SCRIP) - AMENDMENT IN NOTIFICATION NO.6/2013-ST, DATED 18-4-2013 [24-02-2014]
NOTIFICATION NO.5/2014-CE
SECTION 5A OF THE CENTRAL EXCISE ACT, 1944, READ WITH SECTION 3 OF THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 AND ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978 - POWER TO GRANT EXEMPTION FROM DUTY OF EXCISE – EXEMPTION UNDER FOCUS MARKET SCHEME (FMS) – AMENDMENT IN NOTIFICATION NO.30/2012-CE, DATED 9-7-2012 [24-02-2014]
NOTIFICATION NO.5/2014-CE (N.T.)
CENVAT CREDIT (THIRD AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 7 [24-02-2014]
CIRCULAR NO. 177/03/2014-ST [F.NO.334/03/2014-TRU]
SERVICE TAX : SECTION 66D(d), READ WITH SECTIONS 65B(3), 65B(4), 65B(5), 65B(6) AND 93, OF THE FINANCE ACT, 1994 - NEGATIVE LIST OF SERVICES - SERVICES RELATING TO AGRICULTURE OR AGRICULTURAL PRODUCE - RICE NOT AGRICULTURAL PRODUCE; BUT, FOLLOWING SERVICES ARE EXEMPTED : (A) TRANSPORTATION OF RICE BY RAIL/VESSEL/GTA; (B) LOADING, UNLOADING, PACKING, STORAGE AND WAREHOUSING OF RICE; (C) MILLING OF PADDY INTO RICE [17-02-2014]
NOTIFICATION NO. 4/2014-ST [F.NO.334/03/2014-TRU]
SERVICE TAX : SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS - SERVICE TAX - MEGA/GENERAL EXEMPTION - LOADING, PACKING, STORAGE, ETC. OF RICE AS WELL AS PRESERVATION OF STEM CELLS OF BLOOD BY BLOOD BANK EXEMPTED [17-02-2014]
NOTIFICATION NO.4/2014-CE [F.NO.334/03/2014-TRU]
CENTRAL EXCISE : SECTION 5A OF THE CENTRAL EXCISE ACT, 1944 - EXEMPTIONS - CENTRAL EXCISE - MEGA/GENERAL EXEMPTION - NOTIFICATION NO. 12/2012-CE AMENDED; DUTY SOPS INCREASED [17-02-2014]
LETTER D.O.F. NO.334/03/2014-TRU-I
INTERIM UNION BUDGET 2014-15 - SUMMARY OF CHANGES MADE IN EFFECTIVE RATES OF CUSTOMS AND CENTRAL EXCISE [17-02-2014]
LETTER D.O.F.NO. 334/03/2014- TRU
INTERIM UNION BUDGET 2014-15- SUMMARY OF CHANGES MADE IN SERVICE TAX PROVISIONS [17-02-2014]
NOTIFICATION NO.F-A-3-33-2013-1-V(07)
MADHYA PRADESH VALUE ADDED TAX RULES, 2006 - AMENDMENT IN RULES 56, 74 & SUBSTITUTION OF FORM 61-A [13-02-2014]
CIRCULAR NO.981/5/2014-CX
SECTION 3 OF THE CENTRAL EXCISE ACT, 1944 - DUTIES SPECIFIED IN FIRST & SECOND SCHEDULE TO CENTRAL EXCISE TARIFF ACT, 1985 TO BE LEVIED - CLARIFICATION ON EFFECTIVE DATE FOR LEVY OF EXCISE DUTY ON CIGARETTES AT ENHANCED RATES VIDE FINANCE ACT, 2012 [11-02-2014]
TRADE NOTICE NO. 20/13-14-ST-l [F.NO.V/ST-I/TECH-I
SECTION 68 OF THE FINANCE ACT, 1994 - PAYMENT OF SERVICE TAX -SERVICE TAX PAYABLE ON SPECIFIED SERVICES - SERVICE TAX ON BANK CHARGES PAID BY FOREIGN BANKS [10-02-2014]
NOTIFICATION NO.F-A-3-35-2013-1-V(04)
MADHYA PRADESH VALUE ADDED TAX RULES, 2006 - AMENDMENT IN RULE 23-A [05-02-2014]
NOTIFICATION NO. 3/2014-CE
CENTRAL EXCISE : SECTION 5A OF THE CENTRAL EXCISE ACT, 1944 - EXEMPTIONS - CENTRAL EXCISE - MEGA/GENERAL EXEMPTION - DICALCIUM PHOSPHATE OF ANIMAL FEED EXEMPTED FROM EXCISE DUTY AND DUTY ON RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON AND STEEL REDUCED TO 12%, IF SAME IS MANUFACTURED OUT OF DUTY-PAID AND NON-CENVATTED RAILS [03-02-2014]
NOTIFICATION NO. 3/2014-ST
SECTION 83 OF THE FINANCE ACT, 1994 READ WITH SECTION 11C OF THE CENTRAL EXCISE ACT, 1944 - POWER NOT TO RECOVER DUTY OF EXCISE NOT LEVIED OR SHORT-LEVIED AS A RESULT OF GENERAL PRACTICE - PERIOD FROM 10-9-2004 TO 30-6-2012 - SERVICES PROVIDED BY AN AUTHORISED PERSON OR SUB-BROKER TO THE MEMBER OF A RECOGNIZED ASSOCIATION OR A REGISTERED ASSOCIATION, IN RELATION TO A FORWARD CONTRACT, EXEMPTED FROM SERVICE TAX [03-02-2014]
NOTIFICATION NO. 2/2014-ST
SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS - SERVICE TAX - GENERAL - DEFINITION OF 'GOVERNMENTAL AUTHORITY' EXPANDED TO INCLUDE AUTHORITY OR BOARD OR ANY OTHER BODY ESTABLISHED BY GOVERNMENT WITH 90% OR MORE PARTICIPATION BY WAY OF EQUITY OR CONTROL TO CARRY OUT FUNCTION ENTRUSTED TO MUNICIPALITY [30-01-2014]
NOTIFICATION NO. F.3 (384) / POLICY/VAT/2013/1258-
VAT/CST : SECTIONS 49 AND 70 OF THE DELHI VALUE ADDED TAX ACT, 2004, READ WITH RULE 42A OF THE DELHI VALUE ADDED TAX RULES, 2005 - VAT AUDIT - TIME-LIMIT FOR SUBMISSION OF VAT AUDIT REPORT FOR THE YEAR 2012-13 IN FORM AR-1 EXTENDED TO 28-2-2014, FROM EARLIER TIME-LIMIT OF 31-1-2014 [29-01-2014]
NOTIFICATION NO.A-3-29-2011-1-V(I)
MADHYA PRADESH VALUE ADDED TAX RULES, 2006 - AMENDMENT IN RULE 54 [29-01-2014]
LETTER [F.NO.354/120/2011-TRU]
SECTION 3A OF THE CENTRAL EXCISE ACT, 1944 - POWER OF CENTRAL GOVERNMENT TO CHARGE EXCISE DUTY ON THE BASIS OF CAPACITY OF PRODUCTION IN RESPECT OF NOTIFIED GOODS - REVISION OF RATE OF DUTY ON PAN MASALA AND GUTKHA UNDER COMPOUNDED LEVY SCHEME [27-01-2014]
NOTIFICATION NO.GSR.5/P.A.8/2005/S.70/AMD.(53)/201
PUNJAB VALUE ADDED TAX (FIRST AMENDMENT) RULES, 2014 - AMENDMENT IN RULES 2, 21 & 54 [25-01-2014]
CIRCULAR NO.980/04/2014-CX [F.NO.354/120/2011-TRU]
CENTRAL EXCISE : SECTION 3A OF THE CENTRAL EXCISE ACT, 1944 - CHARGE/LEVY - EXCISE DUTY BASED ON PRODUCTION CAPACITY - IN CASE OF DUTY BASED ON CAPACITY OF PRODUCTION, ACTUAL SPEED OF MACHINES AND ACTUAL PRODUCTION IS IRRELEVANT; DUTY IS PAYABLE BASED ON DEEMED PRODUCTION [24-01-2014]
NOTIFICATION NO.4/2014-C.E. (N.T.)
CHEWING TOBACCO AND UNMANUFACTURED TOBACCO PACKING MACHINES (CAPACITY DETERMINATION AND COLLECTION OF DUTY) FIRST AMENDMENT RULES, 2014 - AMENDMENT OF RULES 5 AND 6 [24-01-2014]
NOTIFICATION NO.3/2014-C.E. (N.T.)
PAN MASALA PACKING MACHINES (CAPACITY DETERMINATION AND COLLECTION OF DUTY) FIRST AMENDMENT RULES, 2014 - AMENDMENT OF RULES 5 & 6 AND FORM – 2 [24-01-2014]
NOTIFICATION NO.2/2014-CE
SECTION 3A OF THE CENTRAL EXCISE ACT, 1944 - CHARGE/LEVY - EXCISE DUTY BASED ON PRODUCTION CAPACITY – AMENDMENT OF NOTIFICATION NO.16/2010-CE, DATED 27-2-2010 [24-01-2014]
NOTIFICATION NO.1/2014-CE
SECTION 3A OF THE CENTRAL EXCISE ACT, 1944 - CHARGE/LEVY - EXCISE DUTY BASED ON PRODUCTION CAPACITY - AMENDMENT OF NOTIFICATION NO. 42/2008-CE, DATED 1-7-2008 [24-01-2014]
CIRCULAR NO. 176/2/2014-ST [F. NO. B1/19/2013-TRU(
SECTION 107 OF THE FINANCE ACT, 2013 - SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME - CBEC CLARIFIES THAT : (A) DECLARATION BECOMES CONCLUSIVE ONLY UPON ISSUANCE OF ACKNOWLEDGEMENT OF DISCHARGE, WHICH CAN BE ISSUED ONLY AFTER PAYMENT OF TAX DUES IN FULL ALONG WITH INTEREST; (B) VCES DECLARANTS SHOULD MAKE PAYMENT OF THE ENTIRE SERVICE TAX DUES AT THE EARLIEST AND OBTAIN THE DISCHARGE CERTIFICATE; AND (C) ELIGIBILITY OF CENVAT CREDIT WOULD BE GOVERNED BY THE CENVAT CREDIT RULES, 2004 [20-01-2014]
NOTIFICATION NO. 2/2014-C.E.(N.T.)
RULE 12 OF CENVAT CREDIT RULES, 2004 - CENVAT CREDIT - INPUTS MANUFACTURED IN FACTORIES LOCATED IN CERTAIN AREAS OF NORTH EAST REGION, GUJARAT, STATE OF JAMMU AND KASHMIR AND STATE OF SIKKIM - RULE 12 AMENDED TO INCLUDE REFERENCE TO NO.1/2010-CE, DTD. 6-2-2010 PROVIDING EXEMPTION TO UNITS IN J&K [20-01-2014]
CIRCULAR [01(32)/R/JUD./CESTAT/2014]
NAMES OF ADVOCATES/CONSULTANTS NOT APPEARING IN CAUSE LIST OF CERTAIN CASES – CESTAT DATA TO BE UPDATED WITHIN 24 HOURS [17-01-2014]
CIRCULAR NO.979/03/2014-CX
SECTION 4 OF THE CENTRAL EXCISE ACT, 1944 - VALUATION UNDER CENTRAL EXCISE - TRANSACTION VALUE - GENERAL - IN CASE OF SALE OF GOODS BELOW COST, TRANSACTION VALUE CANNOT BE REJECTED EXCEPT WHERE CIRCUMSTANCES ARE SAME AS THAT IN FIAT INDIA'S CASE (SC); VALUE WILL BE MANUFACTURING COST PLUS MANUFACTURING PROFIT AND COST TO BE DETERMINED AS PER CAS-4 [15-01-2014]
CIRCULAR NO. 1/2014 [F.NO.275/59/2012-IT(B)]
SECTION 194J OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - FEES FOR PROFESSIONAL OR TECHNICAL SERVICES - CLARIFICATION REGARDING TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPONENT COMPRISED OF PAYMENTS MADE TO RESIDENTS [13-01-2014]
CIRCULAR NO. 175/01/2014-ST
SECTION 93, READ WITH SECTION 67, OF THE FINANCE ACT, 1994 - EXEMPTIONS - SERVICE TAX - UNINCORPORATED/NON-PROFIT ENTITY ARRANGING EXEMPT SERVICES FOR ITS MEMBERS - CBEC CLARIFIES IN RESPECT OF EXEMPTION UNDER ENTRY 28(C) OF NOTIFICATION NO. 25/2012-ST THAT : (i) IF AMOUNT EXCEEDS RS. 5,000 P.M., FULL AMOUNT WOULD BE TAXABLE ; (ii) SSI-EXEMPTION, PURE AGENT BENEFIT AND CENVAT CREDIT BENEFIT WOULD BE AVAILABLE TO RESIDENT WELFARE ASSOCIATION (RWA); (iii) BENEFIT OF PURE AGENT WOULD NOT BE AVAILABLE IN CASE OF COMMON FACILITIES BILLED IN NAME OF RWA [10-01-2014]
NOTIFICATION NO.1/2014-ST
SECTION 93, READ WITH SECTION 65(99A), OF THE FINANCE ACT, 1994 - EXEMPTIONS - SERVICE TAX - SPONSORSHIP SERVICES - ENTRY 11(A) OF NOT. NO. 25/2012-ST AMENDED TO EXTEND EXEMPTION TO SERVICES BY WAY OF SPONSORSHIP OF SPORTING EVENTS ORGANIZED BY A NATIONAL SPORTS FEDERATION, OR ITS AFFILIATED FEDERATIONS, WHERE THE PARTICIPATING TEAMS OR INDIVIDUALS REPRESENT ANY "COUNTRY" AS WELL [10-01-2014]
NOTIFICATION NO. F.7(400)/POLICY/VAT/2011/PF/1207-
VAT/CST : BANK OF INDIA DENOTIFIED FOR PAYMENT OF VAT/CST BY DEALERS UNDER DELHI VAT ACT [08-01-2014]
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