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SERVICE TAX CIRCULARS 2012

F.No.137/21/2011-ST

Section 65(109a) of the Finance Act, 1994 – Telecommunication service – Clarification on taxability in respect of International Private Leased Circuit (IPLC) charges and amendment in the definition of Telegraph Authority under section 65(111) of the Finance Act, 1994.

150/2012

Meaning of the expression ‘gross amount’ appearing in Rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, as it stood prior to 07th day of July 2009

151/2012

Service tax on construction services  

152/2012

Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users 

153/2012

Allocation of work relating to  Service Tax procedures to the Service Tax wing of the CBEC 

F.No.137/125/2011-ST

Service Tax on the activity of retreading of tyres under ‘Management Maintenance & Repair Service’

154/2012

Clarification on Point of Taxation Rules

F.No.137/22/2012-ST

Harmonisation of Service Tax and Central Excise Registration

155/2012

Clarification on Point of Taxation Rules

156/2012

Service tax paid on taxable services used for export of goods at the post-manufacture stage — electronic refund through the Indian Customs EDI System -- Notification 52/2011-ST – review

F.No.201/05/2011-CX

Revised format for Excise and Service Tax Return

157/2012

Services provided by the Agricultural Produce Marketing Committee (APMC) /Board

158/2012

Clarification on Rate of Tax

159/2012

Audit fees collected by the Comptroller and Auditor General (CAG)  

160/2012

Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess 

161/2012

Regarding Accounting Code for payment of service tax under the Negative List approach to taxation of services, with effect from the first day of July 2012 

162/2012

Clarification on Point of Taxation Rules 

163/2012

Clarification on service tax on remittances

F.No.354/127/2012-TRU

Draft Circular on leviability of service tax on staff benefits and employment related transactions

164/2012

Service tax – vocational education/training course  

165/2012

Restoration of service specific accounting codes for payment of service tax 

  
 

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