Archive for the ‘Indirect Tax’ Category

CBEC order: Extention of time for filing of Service Tax Return for Half Year Ending on 30th September

Dec-31st-2011

ORDER NO 3 /2011 – Service Tax   In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19th October 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 to

CBEC Circular: – Clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie – regarding.

Dec-19th-2011

Circular No.148 / 17 / 2011 – ST   F.No.354/27/2011-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Tax Research Unit 153 North Block, New Delhi Dated: 13.12.2011 To Chief Commissioners of Central Excise and Service Tax (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director

CBEC Circular:Service Tax Refund to exporters through the Indian Customs EDI System (ICES) — regarding.

Dec-19th-2011

Circular No. 149/18/2011-ST F.No.354/66/2011-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Tax Research Unit)                                                                                         146-F, North Block,                      New Delhi, 16th December, 2011 To Chief Commissioners of Customs (All) Chief Commissioners of Customs and Central Excise (All) Chief Commissioners of Central Excise & Service Tax

CBEC Circular: Implementation of ‘On Site Post Clearance Audit’ – Regarding.

Oct-22nd-2011

Circular No. 47/2011-Customs. 21st October, 2011 Subject:   Implementation of ‘On Site Post Clearance Audit’ – Regarding.   CBEC has introduced the scheme of ‘On Site Post Clearance Audit’ or OSPCA at premises of importers and exporters’ vide Notification No. 72/2011-Cus. (NT) dated 4.10.2011. Guidelines for the conduct of OSPCA had been earlier circulated on 13.5.2011. 

CBEC Circular:Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction work – regarding;

Oct-22nd-2011

    Subject: Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction work – regarding; Reference is invited to the Circular No. 138/07/2011 – Service Tax dated 06.05.2011 wherein it was clarified that the services provided by the subcontractors