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Circulars

 

List of Circulars issued by CBEC

Circular No. Date Subject Covered Area
2013  
168/3/2013-ST 15-04-2013 Service provided by way of erection of pandal or shamiana-Taxable  
167/2/2013-ST 01-01-2013 Service tax on services by way of MILK transportation of goods by rail/vessel-NT  
166/1/2013-ST 01-01-2013 Reminder letters for LIC policies do not amount to invoice, hence not taxable POT
137/98/2006-CX-4 22-02-2013 Return for Jul-12 to Sep-12 with due date 25-03-13 Return-Due Date
2012  
165/16/2012 20-11-2012 Restoration of service specific accounting codes for payment of service tax- for staistical analysis Accounting codes
164/15/2012 28-08-2012 Clarification on Service tax on vocational education/training/ skill development courses offerred by Govt institution / local authority-Not taxable  
163/14/2012 10-07-2012 Service tax on remittances from foreign currency to India- Not Taxable Place of Provision of Service
162/13/2012 06-07-2012 Clarification on Point of Taxation Rules POT
161/12/2012 06-07-2012 New accounting Code for payment of service tax under the Negative List approach  Accounting codes
Instruction 29-06-2012 Internal Instruction w.r.t. to implementattion of New Service Tax Regime  
160/11/2012 29-06-2012 Education Cess and Higher Education Cess shall be applicable under New Tax Regime in the same manner as the previous one  
159/10/2012 19-06-2012 Audit fees collected by the Comptroller and Auditor General (CAG) – Not Taxable  
137/22/2012-ST 28-09-2012 Filing of ST-3 only for the period  1st April to 30th June 2012 Return-Due Date
158/6/2012 08-05-2012 For the eight specified categories (individual and partnership) in respect of invoices issued prior to 31-3-12 but payment made later , Rate of Tax 12.36% POT
157/6/2012 27-04-2012 Services provided by the Agricultural Produce Marketing Committee (APMC) /Board- Whether BAS or BSS- [Clarified in light of OLD instructions]  
156/6/2012 09-04-2012 Electronic refund of Service tax paid on taxable services used for export of goods at the post-manufacture stage  
155/6/2012 09-04-2012 Clarification on Point of Taxation Rules (POT) for tickets issued by Airlines before rate change w.e.f. 1-4-12  
962/2012 28-03-2012 No restriction on payment of demand of arrears by CENVAT, however for regular payments [self assessment] balance available as on month/ quarter end to be seen  CENVAT
154/5/2012 28-03-2012 For the eight specified categories (individual and partnership) in respect of invoices issued prior to 31-3-12: POT will be payment only irrespective of turnover in 11-12 POT
153/4/2012 06-03-2012 Allocation of work relating to  Service Tax procedures to the Service Tax wing of the CBEC Administrative
152/3/2012 22-02-2012 "Toll charges" in the nature of ‘user charge’ or ‘access fee’ paid by roads users- not covered under service tax  
151/2/2012 10-02-2012 Service tax on Construction services-Clarification on various models Constuction
150/1/2012 08-02-2012 ‘Gross amount’ in Works Contract Composition Scheme, 2007 to include value of free of cost supplies only from 7-7-9  WCT
ORDER NO 1 /2012 – ST 09-01-2012 Due date for Sep-11 Return extended from 06-01-12 to 20-01-12 Return-Due Date
2011  
149/2011 16-12-2011 Service Tax Refund to exporters through the Indian Customs EDI System (ICES)  
148/2011 13-12-2011 Clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie  
147/2011 21-10-2011 Levy of service tax on various service providers engaged / associated with work of commercial construction/infrastructure development projects of road, airports, dams, tunnels etc Constuction
146/2011 20-09-2011 Audit of the accounts of M/s Bharat Sanchar Nigam Ltd, Tiruchirapalli – Issue of eligibility  
145/2011 19-08-2011 Service tax on fee charged for issuance of Country of Origin Certificate (COOC) by Chambers of Commerce Export
956/17/2011 28-09-2011 Regarding   procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax Procedure
144/2011 18-07-2011 Regarding clarification on “Completion of service” POT
143/2011 26-05-2011 Regarding processing for or on behalf of client, in relation to agriculture – causing sale or purchase of agricultural produce- eg. tobacco and cashew BAS
142/2011 18-05-2011 Regarding SEZ – Service Tax Refund  
141/2011 13-05-2011 Regarding applicability of the provisions of the Export of Services Rules, 2005 in certain situations: Services Used outside India Export
140/2011 12-05-2011 Prosecution provision in Finance Act, 1994- 10 lacs Penal
139/2011 10-05-2011 Clarification regarding Short Term Accommodation Service and Restaurant Service Hotel+ restaurent
138/2011 06-05-2011 Services received by a contractor providing service nder a particular category(WCS) is to be classified as per Sec 65A of the Act and not on the basis of category of recipient (WCS) Classification
137/2011 20-04-2011 Regarding assistance provided for processing visa applications  
136/2011 20-04-2011 Accounting Codes NEW taxable services introduced vide the Finance Act, 2011 Procedural
135/2011 19-04-2011 Regarding Service Tax Audit Manual 2011  
134/2011 08-04-2011 Exemption fro whole of service tax includes exemption from cess also Procedural
JS TRU(II) 31-03-2011 Regarding amendments in Point of Taxation Rules, 2011 and other related provisions Procedural
133/2011 18-01-2011 Regarding Service Tax exemption for Janata Personal Accident Policy  
132/2011  12-01-2011 Clarification regarding - fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’  
Corrigendum  20-01-2011    
2010  
131/2010 07-12-2010 Regarding electricity meter installed in consumers’ premises and hire charges collected – whether covered under exemption for transmission and distribution of electricity  
130/2010 20-09-2010 Instructions regarding powers of adjudication of Central Excise Officers in Service Tax cases  
129/2010 21-09-2010 Regarding service tax on on-going works contracts, new services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006  
128/2010 24-08-2010 Service tax on on-going works contracts entered into prior to 01.06.2007.  
127/2010 16-08-2010 Service tax on commercial training and coaching – clarification whether ‘donation’ is ‘consideration’ – regarding.  
126/2010 10-08-2010 Regarding Service tax on commission received by Primary Dealers dealing in Government Securities  
125/2010 30-07-2010 Grants released by Central Govt. to state governments under Centrally Sponsored Schemes cannot be presumed as s service provided by state govt. or its agency Basics
D.O. Letter 01-07-2010 Issuance of notifications after enactment of the Finance Act, 2010  
124/2010 29-06-2010 regarding Accounting Codes for the taxable services introduced vide the Finance (No.14) Act, 2010  
123/2010 24-05-2010 Applicability of service tax on laying of cables under or alongside roads and similar activities.  
122/2010 30-04-2010 Clarification regarding availment of credit on input services  
121/2010 26-04-2010 Regarding Service tax on Container Detention Charges  
120(a) / 2010  16-04-2010 Regarding Service tax on re-insurance commission  
120/2010 19-01-2010 Regarding problems faced by exporters in availing refund of excess credit  
2009  
118/2009 23-11-2009 Clarification regarding - Refund of service tax paid on foreign agent commission by exporters – Notification No.18/2009 dated 07/07/2009  
117/2009 30-10-2009 Regarding leviability of service tax on Tour operator service in connection with Haj & Umrah pilgrimage – reg.   
116/2009 15-09-2009 Regarding leviability of service tax on construction of canals by Government agencies   
115/2009 31-07-2009 Regarding Service tax on commission paid to Managing Director / Directors by the company  
114/2009 20-05-2009 Refund of service tax paid on taxable services taxable services which are provided in relation to the authorised operations in a Special Economic Zone   
113/2009 23-04-2009 Regarding Return Scrutiny Manual for scrutiny of ST 3 returns   
112/2009 12-03-2009 Filing of claim for refund of service tax paid under notification No.  41/2007-ST dated 6/10/2007   
111/2009 24-02-2009 Applicability of the provisions of the Export of Services Rules, 2005 in certain situations  Export
110/2009 23-02-2009  Reference from Commissioner Nashik seeking clarification in respect of levy of service tax on Repair/ renovation/ widening of roads   
109/2009 23-02-2009 Service tax on movie theatres  
108/2009 29-01-2009 Imposition of service tax on Builders  
107/2009 28-01-2009 Levy of service tax on educational institutions  
2008  
106/2008 11-12-2008 Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007  
105/2008 16-09-2008 Service Tax issues relating to units in SEZ  
104/2008 06-08-2008 Service tax levy on goods transport by road services   
103/2008 01-07-2008 Instructions regarding provisional attachment of property under section 73 C of the Finance Act, 1994  
102/2008 04-06-2008 Guidelines in respect of the Dispute Resolution Scheme, 2008  
101/2008 12-05-2008 Filing of claim for refund of service tax paid under notification No.  41/2007-ST dated 6/10/2007   
Instruction 17-04-2008 Refund of service tax paid on taxable services used by exporters which are not input services but could be attributable to export activities  
100/2008 12-03-2008 Guidelines in respect of publication of names under section   73D of the Finance Act, 1994  
99/2008 11-03-2008 Amendment to Circular No. 97/8/2007-ST dated the 23rd August, 2007   
98/2008 04-01-2008 Amendment to Circular No. 96/7/2007-ST dated the 23rd August, 2007 – Clarification in respect of renting of immovable property service and works contract service  

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