Assistant Commissioner of Service Tax PV Angachekar raided by CBI in Pune   Superintendent of Service Tax Vidyadhar Joshi arrested by CBI for demanding bribe of Rs 5 Lakh from owner of Hotel Gandharva in Pune    IPL Team Pune Warriors Office raided by Income Tax in Pune    Foolish RBI suffers heavy losses by playing blind in forex market-sold dollars at lower rates to contain fall of Rupee-Rupee plunges to record low of 56 against Dollar-Sensex slips below 16000 Points     Justice VS Sirpurkar is Chairman of Competition Appellate Tribunal     AK Pandey appointed as High Commissioner to New Zealand  Facebook shares drop below issue price    FM okays transfer & posting orders of Commissioners of Customs & Excise-A dozen Commissioners posted in NCR in transfer list-Commissioner Gurgaon & Ghaziabad also in the list according to North Block sources   Government tables White Paper on Black Money in Parliament     India's first Interactive Online Course on Service Tax launched-Click on the link-Service Tax Online Certification Course-for full details and registration-Course begins on 22nd May     167 IRS(Customs & Excise) Probationers get postings- A dozen Probationers posted in Delhi Central Excise       Rajya Sabha passes Finance Bill 2012    Petrol & Diesel prices to be hiked    Tariff Value for import of Brass scrap is 4362 & for poppy seeds 3680-for gold 507 per 10 gram & for silver 920 per kg-Customs Non-Tariff Notification No.42      Customs duty exempted on import of 191 Products from Singapore-Customs Tariff Notification No.33    Import of 485 Products from Singapore exempted from Customs duty-Customs Tariff Notification No.34    Import of 496 Products from Singapore exempted from 50 per cent of applied rate of duty-Customs Tariff Notification No.35     Saurabh Chandra gets additional charge of Commerce Secretary    ITAT Member N Vasudevan transferred from Mumbai to Bangalore-J Sudhakar Reddy moves from Mumbai to Delhi-IP Bansal from Delhi to Mumbai-IC Sudhir from Pune to Delhi      CVD on imported electronics lowered due to higher rates of abatement from RSP notified-Abatement from MRP for excise payment on all electronic products prescribed at uniform rate of 35 per cent-Abatement revised for several products-Central Excise Non-Tariff Notification No.26     Suppliers to Mega Power Projects face silly excise demands-Click on the link below for full details    Excise demand of Rs 32 Crore confirmed against Exide for not paying excise on MRP basis on lead acid storage battery     RBI says Exporters required to convert 50 per cent of their foreign exchange holdings into Rupee within 15 days-Exporters will be allowed to buy foreign currency only after utilizing all their foreign currency holdings      Articles of jewellery exempted from excise duty-Specified Railway Goods manufactured by Government exempted from excise -Central Excise Tariff Notification No.23   Excise on specified Petroleum Oils lowered    Eye makeup preparations exempted from excise   The excise exemption hitherto admissible on all Hawai Chappals will now be admissible to only Hawai Chappals of RSP up to Rs 500-Polyester staple fibre or polyester filament yarn, manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles exempted from excise-Excise on Motor chassis for vehicles lowered to 14 per cent excise-Excise on LED Lights of Chapter 85 lowered to 6 per cent-Inks for ball point pens exempted from excise-Central Excise Tariff Notification No.24-Parts of Footwear and hawai chappals of RSP not exceeding Rs. 500 per pair exempted from excise if consumed in factory-Central Excise Tariff Notification No.25-Excise exemption to goods required for initial setting up of solar power generation project or facility-Central Excise Tariff Notification No.26     CENVAT Credit (Fifth Amendment) Rules, 2012-No reversal of credit required for supplies made for setting up of solar power generation projects or facilities-Central Excise Non-Tariff Notification No.25     exemption from wholeof the additional duty leviable shall not apply to Hand held Metal/Mine/Bomb detectors etc.-Customs Tariff Notification No.30    Import of specified goods allowed at concessional rate of duty-Customs Notification No.31      FM defers the applicability of  GAAR provisions by one year- GAAR provisions will now apply to income of Financial Year 2013-14 and subsequent years-The retrospective clarificatory amendments now under consideration of Parliament will not be used to reopen any cases where assessment orders have already been finalized-long term capital gain arising from sale of unlisted securities in case of  non-resident investors, including PE investors lowered to 10 per cent-FM extends  benefit of tax exemption on long term capital gains to  sale of unlisted securities in IPO-lower rate of withholding tax of 5% for funding all businesses-FM withdraws  the provision for levy of TDS on transfer of immovable property-FM raises the threshold limit for TCS on cash purchases of jewellery to Rs.5 lakh-only serious offences under the customs law involving prohibited goods or duty evasion exceeding Rs.50 lakh, shall be cognizable- all these offences shall be bailable-changes in the definition of “service” which will exclude the activities specified in the Constitution as “deemed sale of goods”-The definition of “works contract” also  enlarged to include movable properties- Exemption for specified services relating to agriculture in the Negative List extended to agricultural produce enlarging the scope of the entry    Anti-dumping duty on imports of Partially Oriented Yarn, originating in, or exported from China-Customs Notification No.22        Customs duty on import of 806 Products from Japan lowered       Anti-dumping duty imposed on import of Phosphoric Acid of all grades and all concentrations (excluding Agriculture/FertilizerGrade) , falling under tariff item 28092010, originating in, or exported from,Israel and Taiwan-Customs Tariff Notification No.19     Customs duty on import of composite fertiliser lowered to 1 per cent-Customs Tariff Notification No. 24      
 
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CIRCULAR No.93/04/2007-ST , Dated : May 10, 2007 

Subject: Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures – withdrawal of circulars – reg.

It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise & Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994. Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations. Ministry of Finance, Department of Revenue vide Order F.NO.465/70/2006-TRU dated 13.6.2006 appointed Shri T. R. Rustagi to undertake review of circulars/clarifications/ instructions on matters relating to service tax since the introduction of Service Tax in 1994, taking into account the changes in service tax law and procedures, the judicial pronouncements and other relevant considerations. For this purpose, views/comments/suggestions were solicited from trade and industry associations, officers from field formations and others stakeholders. Taking into account all the response received, Shri T. R. Rustagi submitted his report to the Government on 22.2.2007.

2. The report of Shri T. R. Rustagi Committee was placed on the CBEC website on 9.3.2007 seeking views/comments/suggestions from all concerned on the recommendations made in the report. Suggestions in respect of circulars/clarifications/instructions which were not covered in the report were also invited.

3. Taking into account the recommendations made in the report submitted by Shri T. R. Rustagi, views/comments/suggestions received from the trade and industry associations, the departmental officers and all material facts, it has been decided that certain service tax circulars/clarifications/instructions which were previously issued with some objectives, but which have since then lost their relevance or have become anachronistic due to changes in law, procedures, etc., should be withdrawn. Accordingly, the following circulars/clarifications/instructions stand withdrawn with immediate effect,-

Sl.No.

Circular No. / F.No.

Date

 

1

1/1/94 – ST

29.06.1994

 

2

 

2/2/94 – ST

08.07.1994

3

 

4/4/94 – ST

06.09.1994

4

 

5/5/94 – ST

11.10.1994

5

6/1/95 – ST

02.05.1995

 

6

7/1/96 – ST

29.02.1996

 

7

 

8/2/96 – ST

11.03.1996

8

 

9/3/96 – ST

11.03.1996

9

 

13/7/96 – ST

20.09.1996

10

15/9/96 – ST

04.10.1996

 

11

16/10/96 – ST

15.10.1996

 

12

19/13/96 –ST

21.11.1996

 

13

20/14/96 – ST

31.12.1996

 

14

21/1/97 – ST

27.01.1997

 

15

F. No. B.43/7/97- TRU

11.07.1997

 

16

F. No. 148/3/97 – CX4

09.09.1997

 

17

23/3/97 – ST

13.10.1997

 

18

F.No.354/128/97 -TRU

18.12.1997

 

19

 

25/2/98 – ST

23.07.1998

20

 

26/3/98 – ST

10.09.1998

21

 

27/1/99 – ST

19.05.1999

22

28/2/99 – ST

04.07.1999

 

23

 

30/1/2000 – ST

05.06.2000

24

 

31/2/2000 – ST

31.07.2000

25

34/2/2001 – ST

30.04.2001

 

26

36/4/2001 – ST

08.10.2001

 

27

37/5/2001 – ST

27.12.2001

 

28

 

38/1/2002 – ST

07.02.2002

29

39/2/2002 – ST

20.02.2002

 

30

42/5/2002 – ST

29.04.2002

 

31

 

45/8/2002 – ST

30.07.2002

32

48/10/2002-ST

13.09.2002

 

33

51/13/2002 – ST

07.01.2003

 

34

53/2/2003 – ST

27.03.2003

 

35

54/3/2003-ST

21.04.2003

 

36

 

55/4/2003 – ST

24.04.2003

37

56/5/2003 – ST

25.04.2003

 

38

57/6/2003 – ST

20.05.2003

 

39

64/13/2003 – ST

28.10.2003

 

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