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F.No.354/28/2007-TRU NOTICE Subject: T.R.Rustagi Report on Review of circulars, instructions and clarifications of issues relating to service tax Taxation of services was introduced in 1994. Since then, a number of circulars/instructions/clarifications have been issued from time to time by CBEC on various aspects of service tax. 2. Government decided to undertake review of all such circulars,instructions and clarifications issued on matters relating to levy and collectionof service tax, keeping in view the changes in service tax law, the Courtpronouncements and other material considerations. For this purpose,Government has asked Shri T.R. Rustagi, Chief Commissioner (Retd.) toundertake the aforesaid review and to make recommendations in this behalfto the Government. 3. Shri T.R.Rustagi has submitted his report to the Government on22.2.2007. As per his report, circulars, instructions and clarifications aresegregated into the following three categories: (i) To be withdrawn ( Annexure A) (To view, click on Annexures) (ii) To be modified ( Annexure B) (iii) To be retained ( Annexure C) 4. Views, comments and suggestions from the trade and industryassociations, departmental officers and from all others concerned are solicitedon the recommendations made in the report. Suggestions in respect ofcirculars or instructions which could not be covered by this report are alsoinvited. The views, comments, and suggestions may kindly be sent before sd/- (K.Balamurugan) OSD – TRU Ph: 011-23092374 Encl.: Annexure A, B and C
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