Budget to be presented on 16th March    FM issues Advisory to CESTAT to ensure that orders are issued by Benches on conclusion of arguments and in complicated matters orders should be issued within 30 days    Madras High Court stays levy of service tax on lawyers    economic growth slows to 6.9 per cent   Sunil Kumar appointed as Chief Secretary of Chattisgarh    Amarchand Mangaldas to open offices in Chennai Ahmedabad & Pune    US closes its embassy in Syria    Sudha Sharma appointed as Member of CBDT    Rupee hits a high of 48.73 against Dollar   Laxman Das is Officiating Chairman of CBDT    Tariff Value for import of gold is 556 & for silver 1067 & for Brass Scrap 4078 & for poppy seeds 2205-Customs Non-Tariff Notification No. 10   Fused Silica is classifiable under Tariff Item 32074000-Customs Circular No.3    Additional Commisssioner of Income Tax HA Siddiqui sentenced to 4 years imprisonment for accepting bribe of Rs 1 Lakh by CBI Court in Delhi    HC upholds levy of service tax on booking of flats-The explanation which was inserted by the Finance Act of   2010 clearly brings within the fold of taxable service a construction  service provided by the builder to a buyer where there is an intended sale  between the parties whether before, during or after construction    Authority for Advance Ruling rules super concentrates shall be classified as products of the chemical industry under heading 3824 90 90 of Customs Tariff      Anti dumping duty imposed on import of Morpholine from China European Union & USA     Anti dumping duty imposed on import of  Geogrid/Geostrips/ Geostraps made of polyester or Glass fiber in all its forms from      Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 notified-Customs Non-Tariff Notification No.5     Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2012-Customs Non-Tariff Notification No.6     Safeguard duty at the rate of 10% ad  valorem notified on import of Phthalic anhydride, falling under tariff item 2917 35 00-Customs SG Notification No.1     Customs duty on import of Gold, Silver, Cut & Polished Diamonds hiked    Customs duty to be charged at the rate of 2 per cent of Tariff Value on gold and 6 per cent of Tariff Value on silver     Tariff Value for import of gold & silver notified-Customs Non-Tariff Notification No.3     Anti-dumping duty on imports ofSilk fabrics 20-100 gms per metre, falling under heading 5007  originating in, or exported from, China-CustomsTariff Notification No. 2     Anti-dumping duty imposed on imports of Nylon Filament Yarn, falling under Chapter 54 ,originating in, or exported from,  China, Chinese Taipei, Malaysia, Thailand and Korea RP-Customs TariffNotification No.3   Anti-dumping duty imposed on import of Phosphoric Acid of allgrades and all concentrations (excluding Agriculture/Fertilizer Grade) ,falling under tariff item 28092010, originating in, or exported from, Israel and Taiwan-Customs Tariff Notification No.4    Anti-dumping duty on imports of Cellophane Transparent Film , falling under Chapter 39 , originating in, or exported from, China-Customs TariffNotification No.5    Anti-dumping duty onimports of Saccharin, falling under Chapters 29, 30, 33 and 38 ,originating in, or exported from, China-Customs Tariff Notification No.7    Special Bench of ITAT rules the appellant is not entitled to set off carry forward business loss against the long term capital gain arising on sale of land used for the purpose business    ITAT rules Long Term and Short Term gains / losses on sale of equity shares under Portfolio Management Scheme is business income  and not Capital Gains   HC rules the opinion of the AO may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings      Anti-dumping duty on ‘Caustic Soda’,  originating in, or exported from, Saudi Arabia, Iran, Japan, USA & France-Customs Tariff Notification No.1    Cost Accountants can issue Certificates for the purpose of refund of 4% CVD-Customs Circular No.1     Customs duty on import from ASEAN nations lowered- Customs Tariff Notification No.127     deeper tariff cut on import from Malaysia notified- Customs Tariff Notification No.128   deeper tariff cuts on import from Korea notified- Customs Tariff Notification No.123  deeper tariff cuts on import from Srilanka & Pakistan under SAFTA notified- Customs Tariff Notification No.125      Schedule of Rates for Service Tax Refund to Exporters notified in supersession of Notification No.17/2009-Service Tax Notification No. 52      Customs duty on import of several products from specified countries lowered-Customs Tariff Notification No.113      Anti-dumping duty on ‘Sodium Hydrosulphite (SHS)’, falling under headings 2831 and 2832 , originating in, or exported from, China PR- Customs Tariff Notification No.111     CBEC specifies documents required for Registration of ServiceTax     Customs duty on import of 532 Products from Singapore lowered-many products exempted from duty-Customs Tariff Notification No. 106     Government allows Rebate of excise duty on export of goods to Nepal under ARE-1 Procedure w.e.f. 1st March 2012-Central Excise Non-Tariff Notification No.24

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SERVICE TAX NOTIFICATIONS 2010

01/2010

Amends Service Tax Rules, 1994 

02/2010

exempts the right to use packaged or canned software from whole of service tax subject to certain conditions.

03/2010

amends Notification No. 24/2004 so as to substitute Explanation (i) to modify the meaning of vocational training institute as those institutes or centres affiliated to the National Council for Vocational Training notified under the Apprentices Act, 1961. 

04/2010

amends Notification No. 33/2004 dated 03.12.2004 so as to expand list of items eligible for exemption when transported by road. 

05/2010

rescinds Notification No. 01/2000 dated 09.02.2000.

06/2010

amends rule 3 of Export of Services Rules, 2005 to change the category of certain services from one to the other and amend the definition of India to explain certain activities in the continental shelf and EEZ of India. 

07/2010

rescinds Notification No. 33/2009 dated 01.09.2009. 

08/2010

exempts service provided in relation to transport of specified goods by rail. 

09/2010

amends Notification No. 01/2006 to provide abatement for transport of goods by rail. 

10/2010

exempts service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency from technical testing and analysis services and technical inspection and certification service. 

11/2010

exempts taxable service provided in relation to transmission of electricity.

12/2010

exempts the taxable service provided in relation to erection, commissioning or installation of mechanised food grain handling systems, equipment for setting up or substantial expansion of cold storage, and expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat.

13/2010

exempts the taxable service provided in relation to on-line information and database access or retrieval services and business auxiliary services by any Indian news agency subject to the fulfilment of certain conditions.

14/2010

amends Notification No. 1/2002- Service Tax so as to explain certain activities in the Continental Shelf and Exclusive Economic Zone of India.

15/2010

amends the Service Tax (Determination of Value) Rules, 2006 to insert one clause under sub-rule (2) in Rule 6.

16/2010

amends rule 2, for clause (e) of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006, so as to amend the definition of India to explain certain activities in the continental shelf and EEZ of India. Also, amends rule 3 to change the category of certain services from one to the other and.

17/2010

exempts the right to use packaged or canned software from whole of service tax subject to certain conditions.

18/2010

 amends Notification No.17/2010

19/2010

Amends Notification No. 19/2007 dt 12.5.2007 with regard to amendment in the composition of commitee of Commissioners consequent upon creation of Commissioners of Service tax Mumbai I for review of orders of Comm (Appeals) 

20/2010

 Extension to the exemption of certain taxable services

21/2010

Extension to the exemption for the taxable service provided to any person in relation to transport of goods

22/2010

Amendments in the notification regarding transport of goods

23/2010

Service Tax Exemption to Modular Employable Skill courses approved by National Council of Vocational Training 

24/2010

Provisions of Finance Act 2010 related to service tax effective from 1st July 2010 

25/2010

International passengers in transit exempted from service tax 

26/2010

Air travel subject to service tax at the rate of Rs 100 for domestic and Rs 500 for international passengers 

27/2010

North-East Passengers exempted from service tax  

28/2010

Construction service under Nehru & Rajiv Yojana exempted from service tax 

29/2010

Service Tax on construction service to be paid on 25 per cent of the value of property if land value not charged separately 

30/2010

Tornaments and championship by specified bodies exempted from service tax 

31/2010

Services provided within port or Airport exempted from service tax 

32/2010

Distribution of electricity exempted from service tax 

33/2010

Notification No.7/2010 to be effective from 1st January 2011 

34/2010

Notification No.8/2010 to be effective from January 2011 

35/2010

Service Tax Notiifcation No.9/2010 to be effective from January 2011 

36/2010

Regarding exemption to certain taxable services 

Corrigendum

Regarding exemption to certain taxable services

37/2010

Amends Notification No.17/2009-Service Tax, dated 7th July, 2009 

38/2010

Exempts certain taxable service of commercial or industrial construction 

39/2010

Amends Service Tax Rules, 1994 

40/2010

Amends Notification No.1/2006-Service Tax, dated 1st March, 2006 

41/2010

Exempts certain services when provided wholly within the port or other port or airport 

42/2010

Exempts certain taxable service of commercial or industrial construction when provided wholly within the airport

43/2010

Amends Notification No.13/2008-ST, DT. 01/03/2008 

44/2010

Section 71 of the Finance Act, 1994 - Scheme for submission of returns through Service tax preparers - Amendment in Service Tax Return Preparer Scheme, 2009 

45/2010

Regarding levy of service tax on all taxable services relating to transmission and distribution of electricity 

46/2010

Amends Notification No.19/2007-Service Tax, dated 12th May, 2007 

47/2010

Outdoor catering service provided by a NGO, under Mid-Day Meal Scheme, exempted from service tax 

Clean Energy Cess-7/2010

Amends Clean Energy Cess Rules, 2010   [Clean Energy Cess Notification]

48/2010

Amends Notification No. 30/2005 – Service Tax, dated 10th August 2005 

49/2010

Amends Service Tax Rules, 1994 [Service Tax (Second Amendment) Rules, 2010 

50/2010

Exempts certain services from Service Tax

Corrigendum

Section 65(105)(zzzo) of the Finance Act, 1994 - Air Transport of Passengers - Exemption above Rs. 100 on domestic travel and Rs. 500 on international travel in economy class - Corrigendum to Notification No. 26/2010-ST, dated 22-6-2010.

51/2010

Rescinds Notification No. 02/2010- Service Tax, dated 27th February, 2010

52/2010

Rescinds Notification No. 17/2010- Service Tax, dated 27th February, 2010

53/2010

Conditional exemption from the whole of service tax for packaged or canned software

54/2010

Amends Notification No. 24/2009-Service Tax, dated the 27th July, 2009

55/2010

Amends Notification No. 07/2010-Service Tax, dated the 27th  February, 2010

56/2010

Amends Notification No.08/2010-Service Tax, dated the 27th  February, 2010

57/2010

Amends Notification No.09/2010-Service Tax, dated the 27th  February, 2010

58/2010

Exempts general insurance business provided under the Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme
  
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