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GOVERNMENT OF INDIA
MINISTRY OF
FINANCE
OFFICE OF THE
COMMISSIONER OF CENTRAL EXCISE
CHENNAI-III-COMMISSIONERATE
121, Mahatma
Gandhi Road, Nungambakkam,
Chennai600034.
SERVICE
TAX TRADE NOTICE NO. 5/2001 DATE:
12/07/2001
SUB: Service Tax - Tax
on 15 New Services - Effective from
16.07.2001 - reg.
Copies
of Service Tax Notifications 4/2001 to 8/2001,
all dated 9th July, 2001 are communicated for information, guidance and necessary
action. In this context attention
is drawn to Section 137 of the Finance
Act,2001(14 of 2001) which, inter-alia provides for the levy of service tax on
15 new services.
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2. It has been decided by the Government that the levy and collection of service tax on the newly introduced shall be effective from the 16.7.2001. (Vide notification No. 4/2001-ST, dated 9.7.2001) 3. 3 As the trade is aware, certain legislative amendments were made in sections 67, 69 to 74, 75, 77, 79, 82, 84 to 86 of the Finance Act, 1994 vide section 137 of the Finance Act, 2001. All these changes will be effective from 16.7.2001. The Service Tax Rules, 1994 have also been amended. Notification No. 5/2001-ST dated the 9th July, 2001 has been issued in this regard. These amendments are also effective from 16.7.2001. 4. Legislative changes: 4.1
The most
significant legislative change made in the service tax provisions relates to
the introduction of self-assessment procedure vide amendment of
section 70 of the Finance Act 1994. Section 71 has also been amended to
provide for verification by the Superintendent for correctness of the tax
assessed by the assessee on self-assessment basis. Where service tax on any
services provided has escaped assessment or has been under assessed, the
Assistant Commissioner / Deputy Commissioner of Central Excise (AC/DC) is
required to pass an order of assessment.
In view of the amended provisions, the Superintendent of Central
Excise is not required to pass any order of assessment. He should only refer
the matter to AC/DC concerned along with his observation and report. 4.2 Section 67 of the Finance Act, 1994 has been amended to provide for a comprehensive definition of value of taxable service instead of separate definitions for each of the services. However, there is no change in the definitions relating to existing taxable services. Accordingly clarifications/circulars issued in this regard in the past will continue to hold good. 4.3 Section 69 has been amended to specify that application for registration shall be made to the “Superintendent of Central Excise”. 4.4 Section 73 has been amended to provide for recovery of service tax in the case of erroneous refunds. Further, the power to initiate action for recovery of service tax has been specifically vested with the Assistant Commissioner / Deputy Commissioner of Central Excise. As such only the designated officer is to exercise the power under section 73. 4.5 Section 75 has been amended to provide for charging of interest at the rate of twenty four percent per annum (instead of the rate of one and half percent per month) for delayed payment of service tax. 4.6 A new section 75A has been inserted to provide for a fixed (non discretionary) amount of penalty of five hundred rupees for failure to apply for registration. 4.7 Section 77 has been amended to provide for a penalty not exceeding rupees one thousand for the failure to file the service tax return within the due date. 4.8
It may be noted that sections 69 to 74, 78, 79, 82,
84, 85 and 86 have also been amended specifying the authority (by
designation) empowered to take action under these sections. As such powers
under these section may be exercised only by the designated authority. 5.
Amendments
to Service Tax Rules, 1994 5.1 Consequential
amendments in Service Tax Rules, 1994, have been made in view of introduction
of self-assessment procedure and amendment in various sections of Chapter V
of the Finance Act, 1994 to provide for specific reference to the designation
of the authority empowered to take action. Notification No. 5/2001-ST refers.
5.2 In relation to
“insurance auxiliary services” provided by the insurance agents, it has been
prescribed that the service tax shall be paid by the Insurance Company
(Insurer). Notification No. 5/2001-ST refers. 6.
Amendment in Form
ST-1: A new column has been inserted in ST-1 form for furnishing PAN
number by the assesse. Wherever PAN number has not been allotted or not
applied for, same may be indicated in the ST-1 form. Notification No. 5/2001-
ST refers. 7.
Extension of service tax
to fifteen more services: In regard to the new
services, which will be subject to service tax from 16th July, 2001, certain
issues have been brought to notice during the course of discussion with the
concerned Association. These have been discussed and clarified in the
Annexures appended as per details below. ] (i) Scientific and technical consultancy service (Annexure I) (ii) (ii ) Photography service (Annexure II) (iii) Convention service (Annexure III) (iv) On-line information and database access and/or retrieval (Annexure IV) (v) Broadcasting service (Annexure V) (vi) Insurance auxiliary services (Annexure VI) (vii) Banking and other financial services ( Annerure VII) (viii) Port services (Annexure VIII) (ix) Authorised service station for service or repair of motorcar and two wheeled motor vehicle (Annexure IX) (x) Video tape production service (Annexure X) (xi) Sound recording service (Annexure XI) (xii) Telegraph services (Annexure XII) (xiii) Telex service (Annexure XII) (xiv) Facsimile service (Annexure XII) (xv) Leased
circuits
(Annexure XII) The section or clause nos. referred to hereinafter are
the sections or clauses of the Finance Act, 1994 as amended by the Finance
Act, 2001. Some of the important provisions relating
to the procedures like registration, filing of returns etc. are furnished
below. 8.1 As
per Secn.69 of the Finance, Act,1994(As amended), read with rule 3 and 4 of
the Service Tax Rules,1994 every
person responsible for payment of
service tax is required to be registered with the concerned
jurisdictional Superintendent of Central Excise by making an
application in Form ST-1 within thirty days from the date on which the
service tax under the section 68 of the Finance Act,1994(as amended) is
levied. It may be mentioned here that
under Secn.75A of the Act, a
penalty of Rs.500 will be levied for failure to apply for
registration. 8.2 The
person responsible for paying service
tax shall pay the service tax into the Indian Bank under the head "0044-SERVICE
TAX" under challan TR-6. For
this purpose they will be provided
with the assessee code No. by the
respective jurisdictional Superintendent of Central Excise with the registration. 8.3 Section.68(2)
of the Finance Act,1994(as amended) read with rule 6 of the Service Tax
Rules,1994 provides for the service tax collected during the month
shall be deposited to the Govt. account by the 25th of succeeding
month . However in case of individuals or proprietory firm or partnership
firm such payments can be made on quarterly basis. Failure to pay service tax
to the government account within the prescribed period will attract
simple interest at the rate 24% per annum.
In addition to this a penalty of not less than one hundred rupees but
which may extend to two hundred rupees for every day during which such failure continues can also be imposed
under section 76 ibid. However, the
penalty under this clause shall not exceeed the amount of service tax that he
failed to pay,. 8.4 Secn.70
of the Finance Act,1994, requires every person responsible for payment of
service tax service tax to furnish half-yearly returns in the prescribed form
in triplicate along with a copy of TR6 challan,, by the 25th of
the month following the particular half year. Failure to file the service tax return
within the due date shall attract a penalty of rupees one thousand vide
Secn.77 of the Finance Act,1994(as amended). 9 In
case of any doubts and for the procedure and formalities to be complied with
by the assessee, formats of application for registration, service tax
returns, etc., the officers indicated
in this office Service Tax Trade Notice 4/2001 dated 08.03.2001, may be
contacted. . 10.
The contents of this notice may be given wide publicity among the
members 0f the Trade Associations. (AUTHORITY: Boards F.NO.B.11/1/2001-TRU Dated 9/07/2001) Encl: As above COMMISSIONER CHENNAI-III TO As per Mailing list(Trade and Dept.) |
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Annexure I Scientific and technical consultancy service 1 Section 65(60) defines “scientific and technical consultancy” as any advice, consultancy, or scientific or technical assistance, rendered in any manner, by a scientist or a technocrat, or any science or technology institution or organisation, to a client, in one or more discipline of science or technology. The taxable service has been defined in clause 72 (za) of section 65 as “any service provided, to a client, by a scientist or a technocrat, or any science and technology institution or organisation, in relation to scientific or technical consultancy”. 2 The taxable service should be understood in the context of its commonly understood meaning and scope. For instance, it would cover consultation, advice or technical assistance provided by a scientist or a technocrat or a science or technology institution on any issue relating to any branch of science and technology. Such consultation may be in the nature of an expert opinion/advice in regard to scientific or technical feasibility or any other scientific or technical aspect of a project, process or design, recommending an apt technology, suggestion for improvement in existing technology or process, providing consultation on any technical problem or about new technology, etc. Some of the specific issues raised and clarifications thereon are given below. 3 Points for clarification: Point
raised for clarification Whether services rendered by doctors, medical
colleges, nursing homes, hospitals, diagnostic and pathological labs, etc.
would come under the purview of the proposed levy. In common parlance, these categories of service providers are not known as scientists or technocrats or science or technology institutions or organisations. They will not be covered under service tax. Whether public funded research institutions like CSIR, ICAR, DRDO, IITs and
IISc.,Regional Engineering Colleges
etc, which are exempt from payment of income tax are covered under the
service tax. Yes. Service tax is liable to be paid when any scientific or technical consultancy service is rendered whether by public funded institutions or by private agencies. Whether testing services will be covered under the
proposed levy? Mere testing will not attract service tax.
However, in case testing is an integral part of the consultancy, then such activity is part and parcel of the
taxable service and no abatement of any kind admissible. Many public funded research institutions receive grants or aids from the Government for conducting research /project work. Whether such activities would be covered under the levy? In the facts of this case, no service is rendered
to any one. Hence the question of payment of service tax does not arise.
However, if they render service to anyone on payment basis, service tax will
be payable on such services. Whether the service tax will be leviable on
consultancy provided to government departments, public sector
undertakings? If scientific or technical consultancy is provided
to a government department for which consultation fees are received, then
service tax would be applicable.
Annexure II Photography service: 1. As per section 65(47), the term “photography” includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography. The taxable service, as per section 65(72)(zb), is any service provided, to a customer, by a photography studio or agency in relation to photography, in any manner. Photography studio or agency has been defined as “any professional photographer or a commercial concern engaged in the business of rendering service relating to photography” vide section 65(48). 2. The services which will come within the purview of service tax are still photography such as photographing persons or other subjects in studios or other locations, passport or identification photographs, fashion photos; industrial photographs of machine and buildings etc; photographic service for advertising display, brochures, news paper advertisement, catalogues; photography of any live event such as weddings, receptions, conventions, fashion shows, sports and news events (excluding news agency services, that is, press photographers are excluded); aerial photography such as photographs of landscape, structures and other surfaces from aircraft or helicopters with the help of cameras mounted on such aircraft or helicopter; laser photography to create holograms; motion picture photography, also known as cinematography to make films, which involves the general composition of a scene; the lighting of the set or location; the choice of cameras, lenses, filters, and film stock; the camera angle and movements; and the integration of any special effects; fluorescence photography using ultraviolet rays to irradiate a surface or substance to identify dyes, stains, and markings, specific chemical substances, and fluorescent components in microscope specimens; and any other kind of special photography service. Also covered are the photography services such as restoration of old photographs, processing and developing of photographic films and printing of photographs etc. 3. The photography services are rendered by still photography studios, still film processing laboratories, cinematographic studios/labs who undertake motion picture photography and processing of cine films, holography studios (laser photography) who make holograms, aerial photographers, industrial photographers, etc. 4. The value of taxable service is the gross amount charged from the customer for the service rendered. However, the cost of unexposed photography films sold to the customer is excluded. The service provider claiming benefit of the cost of film should be advised to show them clearly on the invoices along with description and particulars of the film. Otherwise, the claim will not be considered as admissible. No other cost (such as photographic paper, chemicals, etc.) is excluded from the taxable value. 5. In regard to still photography, notification No. 6/2001-ST dated the 9th July, 2001, has been issued. Accordingly, service providers who are registered under various States/Municipal laws relating to Shops and Establishments or any other law of state which is in force for the time being, for carrying out commercial activity only are liable to service tax. Individual professional photographers and others providing still photography service, but who do not have fixed place of business as a shop or office and who are not registered under these enactments, will not be liable to pay service tax. In essence, service tax is payable by shops and studios, processing and developing labs, etc. and not by the individual photographers. 6. Point for clarification: A point
has been raised as to whether the x-ray or the CT scan done using
fluorescence photography technique will fall in the category of taxable
service. It is clarified that these are not photography studios or agencies
in common parlance; so the service provided by them does not come within the
ambit of tax. Annexure III Convention services: 1. As per section 65(19), “convention” has been defined to mean a formal meeting or assembly which is not open to the general public, and does not include a meeting or assembly the principal purpose of which is to provide any type of amusement, entertainment or recreation. As per section 65(72)(zc), the taxable service is any service provided, to a customer, by a commercial concern in relation to holding of a convention. 2. Any service provided for holding a conference, seminar, meetings etc by a commercial concern will come under the tax net. The service could be in the nature of providing of room/ hall for the convention. The services could also include providing other facilities such as video conferencing, equipment such as over head projectors, video-roma (LCD projector), speakers, microphones, technical staff for operating these equipments and stationery, etc apart from providing space for holding a convention. The charges for such facilities shall also be included in the value of taxable service. In some cases it may appear that it is same as the service rendered by a “mandap keeper”. Apart from the fact that there is a subtle distinction between the type of events (official, social or business function in the case of mandap keeper as opposed to formal meeting in the case of convention services) it is clarified that the intention is not to charge the service tax twice on the same service. If a service provider is already registered as a mandap keeper and paying service tax, he is not liable to pay service tax again under the category of convention services. Similarly, a convention service is not liable to tax as mandap keeper service also. 3. A doubt has been raised whether holding of conventions by Chambers of Commerce and Industry for their members would be liable to service tax. In this regard, it is clarified that service tax, in the case of convention services, is applicable only when the service is provided by a commercial concern. If the Chamber of Commerce and Industry is not a commercial concern, then the tax does not apply. The memorandum and articles of association of a Chamber of Commerce & Industry would indicate whether it is a commercial concern or not. It is informed by the Chambers that generally they are not commercial concerns.
Annexure IV :On-line information and database access and/or retrieval: 1 As per section 65(19), 1994, the term “On-line information and data base access or retrieval” means providing data or information, retrievable or otherwise, to a customer in electronic form through a computer network. The words “Data”, “information”, “electronic form” and “computer network” have the same meanings assigned to them in the Information Technology Act, 2000. As per section 65(72)(zh), taxable service means any service provided to a customer, by a commercial concern, in relation to on-line information and database access or retrieval or both in electronic form. 2. The definitions given in the Information Technology Act, 2000 are as follows:- “Data” means a representation of information, knowledge, facts, concepts or instructions which are being prepared or have been prepared in a formalised manner, and is intended to be processed, is being processed or has been processed in a computer system or computer network, and may be in any form (including computer printouts, magnetic or optical storage media, punched cards, punched tapes) or stored internally in the memory of a computer. “Information” includes data, text, images, sound voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche. “Electronic form” with reference to information means any information generated, sent, received or stored in media, magnetic, optical computer memory, microfilm, computer generated microfiche or similar device. “Computer network” means the interconnection of one or more computers through- (i) the use of satellite, microwave, terrestrial line or other communication media; and (ii) terminals or a complex consisting of two or more interconnected computers whether or nor the interconnection is continuously maintained.
3. In the context of this service, it may be relevant to point out the manner in which on-line information and database access/retrieval is generally made available. First, the function of what is commonly known as Internet Service Providers (ISPs). The ISPs provide telecommunication network or gateways necessary to access messages and databases and other information holdings of content providers. The second element is on-line information provision services which includes database services, provision of information on web-sites, provision of on-line data retrieval services from data bases and other information, to all or limited number of users and provision of on-line information by content providers. 4. Internet service providers (ISPs) provide access to the web-sites through the computer network and the web-sites. Web-sites, in turn, provide the database or information. Some of the well-known ISPs operating in India are VSNL, MTNL, Satyam online, Bharti, Tata, RPG, HCL, Wipro, BPL, Mantra online, Dishnet. They normally charge the customers on the basis of usage of time (hours). They also provide dedicated lease lines on lump-sump payment basis. Clearly ISPs provide service in relation to on-line information and database access or retrieval. They are an integral part of the internet operations and without their service, the data or information can neither be accessed nor retrieved. They are, therefore, liable to pay service tax on the amount charged from the customers whether on usage time basis or on lease line basis. 5. As regards paid web-sites, a few examples of Indian dot companies are, Indiainformer.com, CIIonline.com, who charge the customer for certain specific information contained in their website either in advance or credit basis. They shall be also liable to pay service tax on the paid services provided by them. It is obvious that where the information is supplied free of charge, no service tax is payable. 6. Point for clarification: A question has been raised as to whether e-commerce transactions (other than providing online information and data) are covered in the ambit of service tax. It is clarified that in e-commerce transactions, no service of online information and database access/retrieval is involved. Therefore, e-commerce transactions will not ordinarily be covered under the service tax net. Normally, the web sites do not charge the surfers for information on sale of goods or services offered by them. If at all they do, service tax will be payable on the amount charged for providing the information. Another point raised relates to applicability of service tax on inter-connectivity services provided by one ISP to another and the charges recovered for such services. It is understood that this is done to inter connect various networks so as to reach the server where the information is stored. It is informed that interconnection of one ISP to another is a commercial and technical arrangement under which service providers connect their equipment, networks and services to enable their customers to have access to the data or information. Through this arrangement, it is the customer of an ISP who ultimately receives on-line information and database access and/or retrieval service. Service tax on the amount charged from him is payable. Therefore, interconnection charges paid by one ISP to another ISP are not liable to service tax. A question has also been raised whether the cyber cafés will be subject to service tax. It is clarified that the cyber cafés provide only the infrastructure such as computer terminals and internet connection. It is the ISP or web-sites who provide on-line access or retrieval of information, Therefore, cyber cafés are not liable to pay service tax. Services provided by ISP to cyber café are taxable and the ISP will pay the tax on charges realised from the cyber café. |
8 Some
of the important provisions relating to the procedures like registration,
filing of returns etc. are furnished below.
8.1 As
per Secn.69 of the Finance, Act,1994(As amended), read with rule 3 and 4 of the
Service Tax Rules,1994 every person
responsible for payment of service tax
is required to be registered with the concerned jurisdictional Superintendent
of Central Excise by making an application in Form ST-1 within
thirty days from the date on which the service tax under the section 68
of the Finance Act,1994(as amended) is levied. It may be mentioned here
that under Secn.75A of the Act, a penalty of Rs.500 will be levied for failure
to apply for registration.
8.2 The
person responsible for paying service
tax shall pay the service tax into the Indian Bank under the head "0044-SERVICE TAX"
under challan TR-6. For this purpose
they will be provided with the assessee
code No. by the respective
jurisdictional Superintendent of Central Excise with the registration.
8.3 Section.68(2)
of the Finance Act,1994(as amended) read with rule 6 of the Service Tax
Rules,1994 provides for the service tax collected during the month
shall be deposited to the Govt. account by the 25th of succeeding
month . However in case of individuals or proprietory firm or partnership firm
such payments can be made on quarterly basis.
Failure to pay service tax to
the government account within the prescribed period will attract simple
interest at the rate 24% per annum. In
addition to this a penalty of not less than one hundred rupees but which may
extend to two hundred rupees for every day during which such failure continues can also be imposed
under section 76 ibid. However, the
penalty under this clause shall not exceeed the amount of service tax that he
failed to pay,.
8.4 Secn.70
of the Finance Act,1994, requires every person responsible for payment of
service tax service tax to furnish half-yearly returns in the prescribed form
in triplicate along with a copy of TR6 challan,, by the 25th of
the month following the particular half year. Failure to file the service tax return within the due date shall
attract a penalty of rupees one thousand vide Secn.77 of the Finance
Act,1994(as amended).
9 In
case of any doubts and for the procedure and formalities to be complied with by
the assessee, formats of application for registration, service tax returns,
etc., the officers indicated in this
office Service Tax Trade Notice 4/2001 dated 08.03.2001, may be contacted.
.
10.
The contents of this notice may be given wide publicity among the
members
0f the Trade Associations.
(AUTHORITY: Boards F.NO.B.11/1/2001-TRU Dated 9/07/2001)
Encl: As above
COMMISSIONER
CHENNAI-III
TO
As per Mailing list(Trade and Dept.)
NOTIFICATIONS 4/2001 ST TO
8/2001 ST
TO BE PUBLISHED IN PART II,
SECTION 3, SUB-SECTION (i) OF
THE GAZETTE OF INDIA,
EXTRAORDINARY, DATED THE 9 TH
JULY, 2001
18
ASADHA,1923 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
***
New Delhi, dated the
9 th July, 2001
18
Asadha,1923 (Saka)
NOTIFICATION
No. 4/2001-SERVICE TAX
G.S.R. (E).- In exercise of the powers conferred by section 137
of the Finance Act, 2001 (14 of 2001), the Central Government hereby
appoints the 16th July, 2001, as
the date on which the Finance Act, 1994
(32 of 1994) shall be amended as provided in the said section 137 and
the service tax shall be levied under sub-section (5) of section 66 of
the
Finance Act, 1994 (32 of 1994).
(G.D.LOHANI)
Under Secretary to the
Government of India
F.No.B11/1 /2001-TRU
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TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION
(i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 9 TH JULY, 2001 18 ASADHA,1923 (SAKA) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE *** New Delhi, dated the 9
th July, 2001 18 Asadha,1923 (Saka)
NOTIFICATION No. 5/2001-SERVICE TAX
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, except as respects things done or omitted to be done before such amendment, namely :- (1) These rules may be called the Service Tax
(Amendment) Rules, 2001. (2) They
shall come into force on the 16th day of July, 2001. 2. In the Service Tax Rules, 1994,
- in rule 2,- (a) in sub-rule
(1),- (A) for clause (b), the following clause shall be substituted,
namely:- ‘(b) “assessment” includes
self assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which
the tax assessed is nil; determination of the interest on the tax assessed or
reassessed;’; (B) in clause (d), in
sub-clause (i), for the words “a telephone connection or pager”, the words “a
telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a
leased circuit” shall be substituted; (C) in clause (d), in sub-clause (ii), for the words “in
relation to general insurance business”, the words “in relation to general
insurance business and insurance
auxiliary service by an insurance
agent” shall be substituted; (b) in rule 2, in sub-rule (2), for the
words and figures “and the Central
Excise Rules, 1944, shall have the meanings assigned to them in that Act and
Rules”, the words “and the rules made
thereunder shall have the meanings assigned to them in that Act and rules ”
shall be substituted; in rule 4,- (a) in sub-rule (1), for the words and figure “concerned Central Excise Officer
appointed under rule 3”, the words “ concerned Superintendent of Central
Excise” shall be substituted; (b) in sub-rules (3), (4) and (5), for the words “Central Excise
Officer”, the words “Superintendent
of Central Excise” shall respectively be substituted; (iii) in rule 5, in sub-rule(2), for the words “Central Excise Officer ”, the words “Superintendent of Central
Excise ” shall be substituted; (iv) in rule 6,- (a) for
sub-rule (4), the following sub-rule shall be substituted, namely:- “(4) Where an assessee is,
for any reason, unable to correctly estimate, on the date of deposit, the
actual amount payable for any particular month or quarter, as the case may
be, he may make a request in writing to the Assistant Commissioner of Central
Excise or the Deputy Commissioner of Central Excise, as the case may be,
giving reasons for payment of service tax on provisional basis and the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, on receipt of such request, may allow payment of
service tax on provisional basis on such value of taxable service as may be
specified by him and the provisions of the Central Excise (No.2) Rules,2001,
relating to provisional assessment, except so far as they relate to execution
of bond, shall, so far as may be, apply to such assessment.”; (b) in sub-rule (6), for the words “Central Excise
Officer”, the words “Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be,” shall be substituted; (c) after
sub-rule (8), the following sub-rule shall be inserted, namely :- “(9) The value of taxable service in relation to insurance auxiliary services provided by an insurance agent shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called) paid to such agent by the insurer appointing such agent.”; (v) in rule 7, sub-rules (3) and (4) shall
be omitted; (vi) in rule 9, for
sub-rule (2), the following sub-rules shall be substituted, namely:- “(2) An appeal under
sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be
made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the
order of the Commissioner of Central Excise (one of which shall be a
certified copy) and a copy of the order passed by the Central Board of Excise
and Customs directing the Commissioner of Central Excise to apply to the
Appellate Tribunal. (2A) An appeal under
sub-section (2A) of section 86 of the Act to the Appellate Tribunal shall be
made in form ST-7 in quadruplicate and shall be accompanied by a copy of the
order of the Commissioner of Central Excise (Appeals) (one of which shall be
a certified copy) and a copy of the order passed by the Commissioner of
Central Excise directing the
Assistant Commissioner of Central Excise or as the case may be, the Deputy
Commissioner of Central Excise to apply to the Appellate Tribunal; and”; (vii) in Form ST-1, after serial number 2 and the entry relating
there to, the following serial number and entry shall be inserted, namely:- “2A. PAN number:”; (viii) In Form ST-7,- (a) in the portion beginning from the words “ Form of
application” and ending with the brackets, figures and word “(32 of 1994)”, for the word, figures and
bracket “section 86 (2)”, the words, figures, brackets and letter “section 86
(2) or 86 (2A)” shall be substituted; (b)for paragraph 5, the
following shall be substituted, namely:- “5. Date on which order under sub-section (2) of section 86 of
the Finance Act, 1994, has been passed by the Board or the date on which the
order under sub-section (2A) of section 86 of the Finance Act, 1994, has been
passed by the Commissioner of Central Excise.”. (G.D.LOHANI) Under Secretary to the
Government of India F.No. B11/ 1/2001-TRU Note
: The Service Tax Rules, 1994 were notified vide notification no.
2/94-Service Tax dated the 28th June 1994 and published in the
Gazette of India Extraordinary vide G.S.R.546(E) dated 28th June
1994 and were last amended vide notification no.7/99-Service Tax, dated the
23rd August, 1999 and published in the Gazette of India
Extraordinary vide G.S.R.599(E) dated the 23rd August, 1999. |
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TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION
(i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 9 TH JULY, 2001 18 ASADHA,1923 (SAKA) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE *** New Delhi, dated the 9
th July, 2001 18 Asadha,1923 (Saka) NOTIFICATION No. 6 /2001-SERVICE
TAX G.S.R. (E).- In exercise of the powers conferred by
section 93 of the Finance Act, 1994 (32 of 1994), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
exempts the taxable service provided to a customer in relation to still
photography by a photography studio
or agency, which is not registered
under the law relating to Shops and Establishment or any other law of a State for the time being in force, from
the whole of the service tax leviable
thereon under section 66 of the said Finance Act. 2. This notification shall
come into force on the 16th day of July, 2001. (G. D.LOHANI) Under Secretary to the
Government of India F.No. B11 /1 /2001-TRU
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 9 TH JULY, 2001 18 ASADHA,1923 (SAKA) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE *** New Delhi, dated the 9 th July, 2001 18 Asadha,1923 (Saka) NOTIFICATION No. 7/2001-SERVICE TAX G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a client by an individual professional videographer in relation to video tape production from the whole of the service tax leviable thereon under section 66 of the said Act. 2. This notification shall come into force on the 16th day of July, 2001.
(G. D.LOHANI) Under Secretary to the Government of India F.No. B11 /1 /2001-TRU TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 9 TH JULY, 2001 18 ASADHA,1923 (SAKA) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE *** New Delhi, dated the 9 th July, 2001 18 Asadha,1923 (Saka) NOTIFICATION No. 8/2001-SERVICE TAX G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a cable television operator in relation to broadcasting service, from the whole of the service tax leviable thereon under section 66 of the said Act. 2. This notification shall come into force on the 16th day of July, 2001.
(G. D.Lohani) Under Secretary to the Government of India F.No.B11/1/2001-TRU |