Service Tax
To Pay – Refund
Procedure for Service Inputs to SEZs Withdrawn
CBEC Circular on
Withdrawal of Refund Procedure for Service Inputs to SEZs
Service Tax Exempted for Government Goods Transported by
Rail
Rail Containers for Export Goods Exempted from Service Tax
Service Tax Exempted on Transport of Goods in Containers
by Rail
Service Tax Exemption to Goods Transported through
National Waterway or Coastal Shipping
Service Tax Exemption to Councils
Zero Service Tax for Sale or Purchase of Securities Listed
in a Registered Stock Exchange
Service Tax Exempted for Government Goods Transported by
Rail – Notification Rescinded
Service Tax on Coastal Shipping of
Export Goods Exempt on Production of Bill of Lading or Equivalent
Service Tax Exempted on Canals Contract Works
Service Tax not
Chargeable on Tour Services undertaken for Haj and Umrah
Pilgrimage in Saudi Arabia
Service Tax
Relaxation on Business Auxiliary Services for 22 Days, During September 2009
Electronic Payment of Service Tax Must for Assessee above Rs. 10 Lakhs
Service Tax Exemption on Vocational Training under Skill
Development Initiative Scheme
Discounts and Credit Payments Allowed in Service Tax
Calculations
No Service Tax on Container
Detention Charges
Service Tax on
Re-Insurance Commission
Service Tax Applicable on Shifting or Laying of Cables on Roads
Enactment of Finance
Act 2010 Changes on Service Tax – Effective from 1 July 2010
Service Tax (Removal of Difficulty)
Order, 2010
Service Tax Only on 25% of Value of Commercial and
Industrial Property
Service Tax of Rs.
500 on International and Rs. 100 on Domestic Passengers from 1 July 2010
Zero Service Tax on North Eastern Region Air
Passengers
Zero Service Tax on Jawahar
and Rajiv Awaas Yojana
Construction
Zero Service Tax on
Sponsorship of Sports Events
Zero Service Tax on
Services Provided within Port or Airport
Zero Service Tax for Distribution of Electricity
under Electricity Act, 2003
Service Tax on Rail Containers for Export Goods
Extended to January 2011
Service Tax Exemption on Transport of Goods in
Containers by Rail Extended to January 2011
Service Tax Exemption on Transport of Goods by Rail
Extended to January 2011
Service Tax on Export Goods at Airports Exempted
Construction Services Inside Ports Exempted
Ticket is an Invoice in Air Transport
Construction Services within Airports Exempted
Agri, Export and Earth
Moving Services within Port Exempted
No Service Tax on G to G Transaction
Minimum Age Limit of 35 Years for Service Tax
Preparer Recognition Dropped
No Service Tax on
Underwriting Commission Received by Primary Dealers of Govt
Securities
No Service Tax on
Donation to Coaching Institutes
Zero Service Tax on Mid-Day Meals
Power of Adjudication of Central Excise Officers
No Individual Notification Required for New Services
Notified through Finance Act, 2010
Superintendent of Central Excise given Powers to
Handle Service Tax Case upto Rs
1 lakh
Rs 6000 per mn and 9000 per mn Service Tax
for Lotteries Prescribed
Packaged Software
Treated as Goods – Only Excise Duty Applicable Now – Service Tax Cover Removed
Service Tax on Packaged Software
on Service part of the Value Exempted
Zero Service Tax on Maintenance
of Bridges, Airports, Railways and Transport Terminals
Service Tax Exemption on Rail
Containers for Export Goods Extended to April 2011
Service Tax Exemption on
Transport of Goods in Containers by Rail Extended to April 2011
Service Tax Exemption on
Transport of Goods by Rail Extended to April 2011
Zero Service Tax on Agri Insurance Scheme
Fumigation of Export Containers not Liable to Service Tax under
“Cleaning Services”
Service Tax Exemption for Janata
Personal Accident Policy
Service Tax Exemption on Rail Containers for Export Goods
Extended to 1 July 2010
Service Tax Exemption on Transport of Goods in Containers
by Rail Extended to 1 July 2010
Service Tax Exemption on Transport of Goods by Rail
Extended to 1 July 2010
TRU Clarifications on Point of Taxation
Export of Taxable Services – Technical Testing and
Analysis
Export of Taxable Services – Technical Testing and
Analysis – II
Amendments in Service Tax (Determination of Value) Rules,
2006
Point of Taxation Rules 2011 Amended
Service Tax Rules 1994 Amended
Point of Taxation Rules 2011
Notified
No Education Cess if Service Tax is Zero
Service Tax not Leviable on Visa Facilitation
Service Tax on New
Services will come into effect from 1 May 2011
No Service Tax on Medical
Services
Zero Service Tax on
Accommodation Less than `1000/day
Service Tax
Exemption to CAs, CWAs and CSs – Notification Rescinded
Zero Service Tax on
Coaching Leading to a Recognised Degree
Abatement on AC
Restaurant Services, Hotels
Service Tax Payable
only on Life Insurance Premium
Amendments in Export
of Services Rules, 2005
Amendments in Import
of Services Rules, 2006
Negative List for Service Tax on the Anvil
Clarification on
Service tax on Short Term Accommodation and Restaurant Services
Guidelines for Prosecution under Service Tax
Excise Duty Exemption not Applicable on Pipes used at the
Last Mile to Provide Consumer Connection
TRU Clarifications on Service Tax Refund to SEZ Units
Service Tax Exemption on
Rail Containers for Export Goods Extended to January 2012
Service Tax Exemption on
Transport of Goods in Containers by Rail Extended to January 2012
Service Tax Exemption on
Transport of Goods by Rail Extended to January 2012
Amendments in Point of Taxation Rules 2011
Clarification on Date of Completion of Service under Point of Taxation
Rules, 2011
Zero Service Tax on Common Facility Effluent Treatment of Dyeing
Units
Mandatory e-Filing
of ST Returns by All Assesse w.e.f. 1 October 2011
Service Tax Category on Brokers Enlarged
Service Tax Exempted on Indian Company who Engages Foreign Law Firm for
Advice or Consultancy
R&D Cess on Transfer of
Technology
R&D Cess on Transfer of
Technology
Amendments in Service Tax Rules, 1994
Submission of Half Yearly Service Tax Return Extended to
April – Sep. 2011
Service Tax Leviable on Film
Distributors and Movie Exhibitors under “Business Support Services”
Service Tax Refund
to Exporters through EDI
Last Date for Half Yearly Return of
Service Tax Period Apr-Sep 2011 Extended to 6 Jan 2012
Four Documents Required for Service
Tax Registration
Service Tax on Rail
Containers for Export Goods Extended to April
Service Tax
Exemption on Transport of Goods in Containers by Rail Extended to April
Service Tax
Exemption on Transport of Goods by Rail Extended to April
Automatic Service
Tax Refund to Exporters on All Industry Rate Allowed
Last Date for Half Yearly Return of Service Tax
Period Apr-Sept 2011 Extended to 20 Jun 2012
Free of Cost
Services not Included in “Gross Amount” of Works Contract before 7 July 2009