|
Phone: 24330840
Fax: 24323046
|
|
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
OFFICE OF THE COMMISSIONER
OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM, CHENNAI
600035
Trade Notice No. 11/2008 ST Dated: 10/4/2008
Subject: Service Tax Return Preparer Scheme
– eliciting of feedback and views from
the
public.
****
A new scheme called Service Tax Return Preparer
(STRP) Scheme has been announced in Budget 2008 to come into effect from a date
notified by the government.
In
this context, the Central Board of Excise and Customs has constituted a
committee to undertake study and make recommendations as regards modalities for
effective implementation of ‘Service Tax Preparer Scheme’. This committee is
known as “Committee to suggest modalities and prepare Scheme for implementation
of the STRP scheme”.
The
terms of reference of the Committee will be posted on the following websites - http://www.cbec.gov.in
(CBEC website), http://servicetaxchennai.gov.in
(Service Tax Commissionerate Chennai website) and www.taxindiaonline.com for the
benefit of the general public. Members
of the public are invited to send their feedback / views / comments on the
proposed scheme to the Director General Service Tax Mumbai at strp.dgst@gmail.com on or before
23.4.2008
All the Trade associations are requested
to bring the contents of the Trade Notice to the attention of their members, in
particular, and the trade and all others concerned in general.
(Issued from file: C.No. IV/16/04/2008-STC)
Sd/-
(P.K.JAIN)
COMMISSIONER
To
1. As per mailing
list. (Both Trade and
Department.)
2. Members of the R.A.C.
3. Copy to:
The Superintendent, Computer Section
for publishing in the
departmental Website.
THE TERMS OF REFERENCE FOR
THE COMMITTEE:
(i)
To
study the Tax Return Preparer Scheme as implemented by the Central Board of
Direct Taxes (CBDT) and make recommendations to Board as regards manner of
implementation of similar Scheme in
Service tax;
(ii)
To
make specific recommendations on the following points:
(a)
The
Board has decided that DGST will be the nodal Directorate for implementation of
his Scheme. The nodal directorate will
be overall coordinator of this Scheme. The
committee shall recommend the roles and responsibilities to be assigned to (i)
nodal Directorate i.e., DGST, (ii) other Directorates / field formations, and
(iii) NACEN in implementation of this Scheme;
(b)
The
educational and other qualification to be possessed and other conditions
required to be satisfied by a person to become Service Tax Return Preparer;
(c)
The
manner of selection of Service Tax Return Preparer and incentive / remuneration
to Service Tax Return Preparer;
(d)
Training
and examination of selected candidate for issuance of certificate as Service
Tax Return Preparer, the need for outsourcing of training and the manner
thereof; preparation of training material / handbook; preparation of material
for publicity of the Scheme;
(e)
Code
of conduct and duties and obligation of the Service Tax Return Preparer;
(f)
Manner
of review of performance and arranging of Refresher Course of Tax Return
Preparer;
(g)
Manner
of preparation of and furnishing of Service Tax Returns by the Service Tax
Return Preparer;
(h)
Other
issues enlisted in sub rule (4) of the proposed Section 71 of the Finance Act,
1994.
(iii)
To
make any other recommendation as considered relevant by the Committee.
*****
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 12/2008 ST Dated: 13/5/08
Subject: Notifications No. 18/2008-ST to 23/2008-ST all dated
10.05.2008 -
communication of reg.
***
Notification No.18/08 Service Tax to Notification No.
23/2008-Service Tax, all dated 10/5/08 issued by the Ministry of Finance is
communicated herewith for information and necessary action.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(P.K.JAIN)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 13/2008 ST Dated:16/05/2008
SUB: Service Tax changes effective from 16th May 2008 –
Intimation
of jurisdiction and location codes – reg.
-o0o-
Further to this office Trade Notice No. 07/2008 DT.
19.03.2008, the seven new services which are specifically mentioned in the
category of taxable services with effect from 16.05.2008, are allocated to the
Division and Groups as detailed in the Annexure to this Trade Notice.
The Location Codes in respect of these services are mentioned
in the annexure.
All the Trade associations are requested to bring the
contents of this Trade Notice to the attention of their members in particular,
and the trade and all other concerned in general.
[Issued from file C.No. IV/16/4/2008-STC (Tech)]
Encl: as above.
(P.K.JAIN) COMMISSIONER
SERVICE TAX
To,
As per mailing list.
Both Trade and Department.
Copy to File C. No. IV/16/25/08-STC (T)
ANNEXURE
|
SERVICES |
DIVISION / GROUP |
LOCATION CODE |
|
(i) Services provided in relation to information
technology (IT) software for use in the course, or furtherance, of business
or commerce ; |
Division II /
Group -03 |
SF- 02-03 |
|
(ii) Services provided in relation to management of
investment, known as segregated fund, under unit linked life insurance
business, commonly known as Unit Linked Insurance Plan (ULIP) scheme [];
|
Division II /
Group – 01 |
SF -02-01 |
|
(iii) Services provided by a recognized stock exchange in
relation to securities ; |
Division –I /
Group - 02 |
SF -01-02 |
|
(iv) Services provided by a recognized association or a
registered association (commodity exchange) in relation to sale or purchase
of any goods or forward contracts refers]; |
Division – I /
Group – 02 |
SF -01-02 |
|
(v) Services provided by a processing and clearinghouse
in relation to processing, clearing and settlement of transactions in
securities, goods or forward contracts |
Division –I /
Group – 02 |
SF -01-02 |
|
(vi) Services provided in relation to supply of tangible
goods, without transferring right of possession and effective control of
said tangible goods; and |
Division –III /
Group- 02 |
SF -03-02 |
|
(vii) Services provided in relation to internet
telecommunication Services provided in relation to internet telephony has
been covered within the scope of the proposed service. Hence internet
telephony service shall be omitted. |
Division –IV /
Group – 03 |
SF -04-03 |
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 14/2008 ST Dated: 19/5/08
Subject: Communication of Notifications No. 24/2008-ST dated
10-05-2008 and Boards Circular 101/4/2008-ST. Dt. 12-05-2008 – Reg.
.
*************************
Notification No. 24/08 Service Tax dated 10/5/08 and the
clarification issued vide Circular No. 101 / 4 / 2008 – ST Dt. 12-05-2008 by the
Board regarding filing of claim for refund of service tax paid under Nofn.
41/2007 – ST Dt. 6-10-2007 issued by the Ministry of Finance is communicated
herewith for information and necessary action.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(P.K.JAIN)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 15/2008 ST Dated: 29/05/2008
Subject: Formation of refund / rebate section in Service Tax
Commissionerate Hqrs, Chennai – reg. .
*****
Notification No. 41/2007-ST dt. 06.10.2007 as amended
provides exemption to certain taxable services specified in the schedule to the
said notification, received by an exporter and used for export of goods as per
the provided procedure / conditions. Board Circular No. 101/4/2008-ST dt.
12.05.2008 clarifies authority for processing of refund claims in respect of
service tax paid by merchant exporters.
A separate Refund / Rebate Section is being formed in Service
Tax Commissionerate Chennai to process refund / rebate claims received from
merchant exporters for refund of service tax paid. This Section will be situated
on 6th Floor, MHU Complex, 692, Anna Salai, Nandanam, Chennai. Such
refund claims should be filed with the said Section.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(P.K.JAIN)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in
departmental Website.
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 16/2008 ST Dated: /6//08
Subject: Notifications No. 25/2008-ST and 26/2008-ST all dated
21.05.2008 -
and 27/08 dated 27/5/08 - communication of reg.
***
Notification No.25/08 ST and Notification No. 26/2008-ST both
dated 21/5/08 and 27/08 ST dated 27/5/08 issued by the Ministry of Finance is
communicated herewith for information and necessary action.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(P.K.JAIN)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
|
[T0 BE PUBLISHED IN THE GAZETTE OF
INDIA,EXTRAORDINARY,PART-II,SECTION-3, SUB-SECTION(i)]
GOVT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No.25 /2008-Service Tax
New-Delhi, the21st May , 2008
31,Vaishaka , 1930 Saka
G.S.R. (E)- In exercise of the powers
conferred by sub-section (1A) of section 86 of Finance Act, 1994 (32 of
1994), the Central Board of Excise and Customs hereby makes the following
further amendment in the notification of the Government of India, Ministry
of Finance, Department of Revenue, No.18/2007-Service Tax, 2007, published
in the Gazette of India , Extraordinary, Part II , Section 3, Sub-section (i)
vide No. G.S.R. 353(E), dated the 12th May,2007, namely:-
In the said notification in the TABLE, after Sl. No 24 and the entries
relating thereto, the following shall be inserted, namely:-
(1)
(2)
(3)
25
(1)Chief Commissioner of Income Tax , Large Tax Payers Unit, Mumbai
(2)Chief Commissioner of Central Excise ,Mumbai - I
Commissioner of Central Excise and Service Tax , Large Tax Payers Unit,
Mumbai
F.No.275/100/2006-CX.8A
(sd)
(Manpreet Arya )
Under secretary to the Government of India
Note:- The principal Notification No. 18/2007-Service Tax, dated the 12th
May, 2007 was published in the Gazette of India , Extraordinary, Part II ,
Section 3, Sub-section (i) vide number G.S.R. 353(E), dated the 12th
May,2007, and was amended by following number:-
(1) Notification No. 46/2008- Service Tax, dated the 18th
January,2008 vide G.S.R.No38(E)
renumbered as 1/2008- Service Tax vide Corrigendum dated 23rd
January, 2008 vide G.S.R. No 49(E).
|
| |
[T0 BE PUBLISHED IN THE GAZETTE OF
INDIA,EXTRAORDINARY,PART-II,SECTION-3, SUB-SECTION(i)]
GOVT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No.26 /2008-Service Tax
New Delhi, the 21st May , 2008
31,Vaishaka , 1930 Saka
G.S.R. (E).--- In exercise of the powers
conferred by sub-section (1A) of section 86 of the Finance Act, 1994 (32 of
1994), the Central Board of Excise and Customs hereby makes the following
further amendment in the notification of the Government of India, Ministry of
Finance, Department of Revenue, No.19/2007-Service Tax, 2007, published in the
Gazette of India , Extraordinary, Part II , Section 3, Sub-section (i) vide No.
G.S.R. 354 (E), dated the 12th May, 2007, namely:-
In the said notification, in the TABLE, after Sl. No 54 and the entries
relating thereto, the following shall be inserted namely:-
| (1) |
(2) |
(3) |
| 55 |
(1) Commissioner of
Central Excise and Service Tax, Large Tax Payers Unit, Mumbai .
(2) Commissioner of Central Excise (Service Tax) , Mumbai |
Commissioner of
Central Excise (Appeals), Large Tax Payers Unit, Mumbai
|
[F.No.275/100/2006-CX.8A]
sd
( Manpreet Arya)
Under Secretary to the Government of India
Note:- The principal Notification No. 19/2007-Service Tax, dated the 12th
May,2007 was published in the Gazette of India , Extraordinary, Part II ,
Section 3, Sub-section (i) vide number G.S.R. 354(E), dated the 12th May,2007,
and was amended by following number:-
(1) Notification No. 37/2007- Service Tax, dated the 24th
July,2007 vide number G.S.R. 501 (E).
(2) Notification No. 44/2007- Service Tax, dated the 19th
December ,2007 vide number G.S.R. 780 (E).
(3) Notification No. 47/2008- Service Tax, dated the 18th
January,2008 vide G.S.R.No39(E)
renumbered as 2/2008- Service Tax vide Corrigendum dated 23rdJanuary,
2008 vide G.S.R. No 50(E).
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE
GAZETTE OF INDIA, EXTRAORDINARY
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2008-Service Tax
New Delhi, the 27th May, 2008
G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section
93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendment in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated
the 1st March, 2006, vide number G.S.R. 115 (E), dated the 1st
March, 2006, namely:-
In the said notification, in the Table, after S.No.4, and the entries
relating thereto, the following serial number and entries shall be inserted,
namely: -
| (1) |
(2) |
(3) |
(4)
|
(5) |
| "4 A. |
(zm) |
Services provided
in relation to chit.
Explanation.- "Chit" means a transaction whether called chit, chit
fund, chitty, kuri, or by any other name by or under which a person enters
into an agreement with a specified number of persons that every one of them
shall subscribe a certain sum of money (or a certain quantity of grain
instead) by way of periodical installments over a definite period and that
each subscriber shall, in his turn, as determined by lot or by auction or by
tender or in such other manner as may be specified in the chit agreement, be
entitled to the prize amount.
|
- |
70". |
(G.G. Pai)
Under Secretary to the Government of India
[F.No. 332/3/2008-TRU]
Note:- The principal notification No. 1/2006-Service Tax, dated the 1st
March,2006, was published in the Gazette of India, Extraordinary, Part II,
section 3, sub-section (i) vide number G.S.R. 115(E), dated the 1st
March,2006 and was last amended by notification No. 38/2007-Service Tax, dated
the 23rd August,2007, G.S.R. 565 (E), dated the 23rd
August,2007.
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 17/2008 ST Dated: 09/06//08
Subject: Service Tax – Dispute Resolution Scheme Rules 2008 – reg.
******
Service Tax Dispute Resolution Scheme Rules 2008, notified
vide Notification No. 28/2008-ST dt. 04.06.2008 issued by the Ministry of
Finance is communicated herewith. These rules shall come into force on 1st
July 2008.
A declaration to be filed in Form 1 under Section 94 of the
Finance Act 1994 in respect of Dispute Resolution Scheme 2008 and Form 2,
Certificate for full and final settlement of tax arrears of the Finance Act in
respect of the said scheme are also communicated herewith.
The procedure to be followed as prescribed in Board’s
Circular No. 102/2/2008-ST dt. 04.06.2008 is enclosed.
For the purpose of this scheme, the Deputy Commissioner of
Service Tax, V Division, 2nd Floor, Ananda Office Centre, 459,
Teynampet, Chennai – 600 018 has been nominated as the Designated Officer. The
declarant opting for this shall make a declaration before the Designated Officer
in Form 1.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(R. K. BARTHWAL)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
|
Phone: 24323017
Fax: 24323046 |
 |
Email: stchennai@eth.net
Website:
http://centralexcisechennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
--------------
TRADE NOTICE NO.18/2008 ST Dated: 23/6/08
SUB: Service Tax changes effective from 16th May 2008 –
Intimation of
Accounting Code - reg.
-o0o-
Attention is invited to the Trade Notice No.13/2008 dated
16/5/08 of this office regarding Allocation of 7 new services effective from
l6/5/08 and Service Tax Division and the Location Code.
In continuation of above, the Head of Account Code in respect
of each of the 7 service is indicated in the enclosed Annexure.
All the Trade associations are requested to bring the
contents of this Trade Notice to the attention of their member’s, in particular,
and the trade and all other concerned in general.
(Issued from file C.No. IV/16/04/2008-STC)
Sd-/ (R.K.BARTHWAL)
COMMISSIONER
/Attested/
(R. AJITH KUMAR)
JOINT COMMISSIONER
Encl: As above
To,
As per mailing list.
(Both Trade and Department.)
|
Phone: 24323017
Fax: 24323046 |
|
Email: stchennai@eth.net
Website:
http://centralexcisechennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
--------------
TRADE NOTICE NO.19/2008 ST Dated: 1/7/08
SUB: Service Tax – exemption to the taxable service of supply of a goods
carriage – reg.
-o0o-
Attention of the Service Tax Assessees, Trade and Public is
invited to the Notification No.29/08 ST dated 26/6/08 issued by the Ministry of
Finance, Government of India .
Aforesaid Notification exempts the taxable service of supply
of a goods carriage, without transferring right of possession and effective
control of such goods carriage, referred to in sub-clause (zzzzj) of clause
(105) of section 65 of the Finance Act, provided by any person to a goods
transport agency for use by the said goods transport agency to provide any
service, referred to in sub-clause (zzp) of clause (105) of section 65 of the
Finance Act, to a customer in relation to transport of goods by road in the said
goods carriage, from the whole of the service tax leviable thereon under Section
68 of the Finance Act.
All the Trade associations are requested to bring the
contents of this Trade Notice to the attention of their member’s, in particular,
and the trade and all other concerned in general.
(Issued from file C.No. IV/16/04/2008-STC)
(RAJ KUMAR BARTHWAL)
COMMISSIONER
Encl: As above
To,
As per mailing list.
(Both Trade and Department.)
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART
II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 26th June, 2008
Notification No. 29/2008 – Service Tax
G.S.R. (E).– In exercise of the powers conferred by sub-section (1) of
section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the
Finance Act), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts the taxable service of supply of a
goods carriage, without transferring right of possession and effective control
of such goods carriage, referred to in sub-clause (zzzzj) of clause (105) of
section 65 of the Finance Act, provided by any person to a goods transport
agency for use by the said goods transport agency to provide any service,
referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance
Act, to a customer in relation to transport of goods by road in the said goods
carriage, from the whole of the service tax leviable thereon under section 66 of
the Finance Act.
2. This notification shall come into force on the date of its publication in
the Official Gazette.
(G.G. Pai)
Under Secretary to the Government of India
[F. No. 334/105/2008-TRU]
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 20/2008 Service Tax Dated . 07.2007
Subject: Clarification regarding filing of refund / rebate claims of
merchant exporters– reg.
*****
Attention of the Service Tax Assessees, Trade and concerned
Public is invited to this office Trade Notice No.15/2008 ST dt.29.05.08
regarding the formation of Refund / Rebate Section in the Service Tax
Commissionerate to process refund / rebate claims of service tax paid in terms
of Notification 41/2007-ST dt.06.10.2007.
It is further clarified that the Refund / Rebate claims of
Merchant Exporters who are neither registered with Central Excise nor Service
Tax should alone be filed with Refund / Rebate Section situated on 6th
Floor, MHU Complex, 692, Anna Salai, Nandanam, Chennai. Such Refund / Rebate
claims should be filed only after obtaining the Service Tax Code number from the
Facilitation Centre located on the Ground Floor. Exporters having premises or an
office registered with any of the Divisions of Service Tax, Chennai shall file
the refund / rebate claims with the respective Assistant Commissioner / Deputy
Commissioner of Service Tax where they are registered with.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in particular,
and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
(RAJ KUMAR BARTHWAL)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in
departmental Website.
|
Phone: 24330840
Fax: 24323046 |
 |
Email:
chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in |
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Dated: 3/7/08
Trade Notice No. 21/2008
.
Sub: Inclusion of two new nominees in the Regional Advisory
Committee for the year 2008-2009 for Service Tax
Commissionerate, Chennai.
*****
Attention of the Service Tax Assessees, Trade and Public is
invited to the Trade Notice No.09/2008 dt.08.04.2008 regarding the constitution
of the Regional Advisory Committee of Service Tax Commissionerate, Chennai for
the year 2008 – 2009. In addition to the members nominated and mentioned in the
aforesaid Trade Notice, the following two new nominees have been further
included in the Regional Advisory Committee of Service Tax Commissionerate,
Chennai for the year 2008 - 2009.
| Sr. No. |
Name of nominee s/Shri
/ Smt |
Sponsoring Association
/ Chamber / Organization |
Post held in
Association / Chamber / Organization |
| 1 |
A. Rani Kalavathi |
Bharat Sanchar Nigam Ltd., Chennai |
Senoir Accounts Officer TR HQ BSNL Chennai |
| 2 |
Chozha Naachiar Rajasekar |
The Tamil Chamber of Commerce, Chennai |
President – The Tamil Chamber of Commerce |
All the Trade Associations are requested to bring the contents of the Trade
Notice to the attention of all concerned.
(Issued in File C.No.IV/16/15/08-STC)
(RAJ KUMAR BARTHWAL)
COMMISSIONER
To
As per Mailing List (Both Trade and Department)
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 22/2008 ST Dated: 9/7/08
Subject: Service Tax – Service Tax (Provisional Attachment of Property) Rules
2008 –
reg.
******
Attention of the Service Tax Assessees, Trade and Public is
invited to the Service Tax (Provisional Attachment of property) Rules 2008
notified vide Notification No.30/08 ST dated 1/7/08 issued by the Ministry of
Finance, Government of India. These Rules come into force on 1st July
2008.
Rule 3 of the aforesaid Rules provide for the attachment of
property during the pendency of any proceeding under Section 73 (i.e cases where
any service tax has not been levied) or paid / short levied )or short paid /
erroneously refunded or Section 73 A ( i.e cases involving non-payment of
Service Tax after having collected the same from client/customer)
Rule 4 of the impugned Rules 2008 prescribes for the required
Value of the Property to be attached. It further provides for the attachment of
movable property belonging to such person if the immovable property available
for attachment is not sufficient to protect the interest of revenue.
Rule 5 prohibits the person whose property has been attached
from mortgage, lease, and transfer, deliver or deal with the attached property
in any manner except with the previous approval of the Commissioner of Central
Excise/Service Tax.
Rule 6 prescribes the period for which the order of
provisional attachment of property remains in force.
For exact provisions of Rules, the Notification No.30/08
dated 1/7/08 enclosed may be referred to. All the Trade Associations are
requested to bring the contents of this Trade Notice to the attention of their
members, in particular, and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
/Attested/ Sd/-
(RAJ KUMAR BARTHWAL))
(R. AJITH KUMAR) COMMISSIONER
JOINT COMMISSIONER
Encl: As above.
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,
CHENNAI 600035
Trade Notice No. 23/2008 ST Dated: 16/7/08
Subject: Service Tax – Service Tax (Provisional Attachment of Property) Rules
2008 – reg.
******
Attention of the Service Tax Assessees, Trade and Public
concerned is invited to this office Trade Notice No.22/2008 ST dated 9/7/08
communicating Notification No.30/08 ST dated 1/7/08 issued by the Ministry of
Finance, Government of India on the provisions of the Service Tax (Provisional
Attachment of property) Rules 2008.
In this regard, the procedure to be followed as prescribed in
Board’s Circular No. 103/ 06 /2008-ST dated the 1st July, 2008 is enclosed.
Trade Associations are requested to bring the contents of
this Trade Notice to the attention of their members, in particular, and the
trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
(RAJ KUMAR BARTHWAL))
COMMISSIONER
Encl: As above.
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.
Circular No. 103/ 06 /2008-ST
F.No. 137/120/2006-CX4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 1st July, 2008
To
Chief Commissioners of Central Excise & Customs (All)
Chief Commissioners of Central Excise (All)
Director General of Service Tax
Director General of Central Excise Intelligence
Commissioners of Service Tax (All)
Commissioner (DPPR)
webmaster@cbec.gov.in
Sir/Madam,
Subject: - Instructions regarding provisional attachment of
property under section 73 C of the Finance Act, 1994-reg.
Section 73C of the Finance Act, 1994 (hereinafter referred to as the Act)
provides for provisional attachment of property for the purposes of protecting
the interests of revenue during the pendency of any proceedings under section 73
or section 73A of the Act.
2.
In this connection the following guidelines are issued to maintain uniformity in
its implementation by field formations.
(i) The proceedings for provisional attachment can be initiated only
after issue of Show Cause Notice under section 73 or section 73A of the
Act.
(ii) During the
pendency of the proceedings under section 73 or 73A of the Act, if the
Central Excise Officer is of the opinion that, in order to protect the
interests of revenue, it is necessary to attach the property of the
noticee, he shall prepare a proposal in the format prescribed under the
sub-rule(1) of rule 3 of the Service Tax (Provisional Attachment of
Property) Rules, 2008, issued vide notification No. 30/2008-ST, dated the
1st July, 2008, and forward the same to the jurisdictional Commissioner of
Central Excise for his approval, except in cases where the proceedings
under section 73 or section 73A of the Act are pending before such
Commissioner of Central Excise, in which case he shall himself make the
order of attachment, in accordance with the procedure set out in para (iv)
below.
(iii)
It is important to note that there should be sufficient justification to
hold a view that the provisional attachment of property is necessary to
protect the interests of revenue. The remedy of attachment being, by
its very nature, extraordinary, has to be resorted to in the utmost
circumspection and with maximum care and caution. The grounds on
which the Central Excise Officer entertains the reasonable belief that the
notice would dispose of, or remove, the property and the sources of his
information, if any, should be clearly stated while seeking the approval
of the Commissioner of Central Excise. Normally, the proposal should be
forwarded within one month’s period of the issue of show cause notice. It
may also be noted that appropriate disciplinary action shall be initiated
against the officers who may be found to exercise the powers of
provisional attachment of property frivolously and without sound reasons.
[Recommendation of the Standing Committee on Finance (Fourteenth Lok
Sabha) in its 27th Report.]
(iv)
The Commissioner of Central Excise, on receipt of proposal, or on his own,
if he is satisfied that circumstances of the case justify provisional
attachment, may serve a notice on the person on whom a notice is served
under Section 73 or 73A of the Act, requiring such person to make
submissions, in writing or in person or both, within fifteen days of
serving of the notice as to why the property belonging to such person, and
as may be specified in the notice, be not provisionally attached. The said
notice should also specify the condition that the noticee should not sell,
transfer, mortgage, charge, lease or otherwise alienate or encumber the
property specified in the notice, till the decision of the said notice. In
case of proposal for provisional attachment of immovable property, the
notice should also be sent to the concerned registration authorities with
a direction not to allow any sale, transfer, mortgage etc., of the
property.
(v)
After due consideration of the materials before him, and after hearing the
person, if such person so desires, the Commissioner of Central Excise may
grant approval to the provisional attachment of the property and the
Central Excise Officer before whom the proceedings under Section 73 or 73A
of the Act are pending, may, by order in writing, attach the said
property. The Commissioner shall grant such approval, or, where
proceedings under section 73 or 73 A of the Act are pending before him,
order the attachment of the property, within fifteen days of holding of
personal hearing. A copy of the order of provisional attachment should be
served by the Central Excise Officer in the same manner as prescribed
under section 37 C of the Central Excise Act, 1944, as made applicable to
service tax vide section 83 of the Act.
(vi)
The following types of offences committed by a service provider on an
exporter may be considered for provisional attachment of property:-
(a) Provision of a taxable service without the cover of
an invoice or any other document, as prescribed, and without payment of
tax;
(b) Provision of a taxable service without declaring the
correct value for payment of service tax, where a portion of value of
taxable service, in excess of invoice price, is received by him or on
his behalf but not accounted for in the books of account.
(c) Taking of CENVAT credit without the receipt of goods
or services specified in the document based on which the said credit has
been taken;
(d) Taking of CENVAT credit on invoices or other
documents which a person has reasons to believe as not genuine;
(e) Issue of service tax invoice or any other document,
without providing or to be providing a taxable service, as specified in
the said invoice or other document;
(f) Claiming of refund or rebate in a
fraudulent manner such as on invoice or other documents which a person
has reason to believe as not genuine.
(vii) The
provisional attachment of property shall be resorted only in a case where
the service tax or CENVAT credit alleged to be involved is more than Rs.
25 lakh (twenty five lakh).
(viii) Period of Attachment :
(a) The order of provisional
attachment of property shall be operational only for a period of six
months from the date on which the order is served on the noticee.
However, the Chief Commissioner of Central Excise may, for reasons
to be recorded in writing, extend the aforesaid period by such
further period or periods as he thinks fit, but the total period of
extension shall not, in any case, exceed two years.
(b) The order of provisional
attachment shall cease to have effect if the noticee pays the entire
duty amount along with interest.
(ix) Types of property which can be attached :
(a) Personal property of a sole
proprietor or partners shall not be attached. Personal property
means any movable or immovable property which is in personal use of
the sole proprietor or partner. However, immovable property/
properties which is/ are used for commercial purpose may be
provisionally attached.
(b) Movable property should be attached
only if the immovable property available for attachment is not
sufficient to protect the interest of revenue.
It should also be ensured that such attachment does not hamper normal
business of the assessees. This would mean that inputs required for provision
of a service should not be attached by the department.
(x) Attachment not to be excessive: Provisional attachment by arrest
or distrain of the property shall not be excessive, that is to say, the
property provisionally attached shall be of value as nearly as may be
equivalent to that of the amount demanded in the proceedings under section 73
or section 73A of the Act.
(xi) Attachment between Sunrise and Sunset: The provisional
attachment of the property of the concerned person by arrest or distrain shall
be made after sunrise and before sunset and not otherwise.
(xii) Inventory: After provisional attachment of the property, the
Central Excise Officer shall prepare an inventory of the property attached and
specify in it the place where it is lodged or kept and shall hand over a copy
of the same to defaulter or the person from whose charge the property is
distrained.
(xiii) Private alienation to be void in certain cases:
(a) where a notice has been served on a person for
provisional attachment, the person on whom such notice has been served
or his representative in interest shall not be competent to mortgage,
charge, lease or otherwise deal with any property belonging to him
except with the written permission of the Commissioner of Central
Excise.
(b) Where a provisional attachment has been made, any
private transfer or delivery of the property attached or of any debt,
dividend or other moneys contrary to such provisional attachment,
shall be void as against all claims enforceable under the provisional
attachment.
(xiv) Share in property : Where the property to be
provisionally attached consists of the share or interest of the concerned
person in property belonging to him and another as co-owners, the provisional
attachment shall be made by a notice to the concerned person prohibiting him
from transferring the share or interest or charging it in any way.
(xv) Property exempt from attachment:
(a) All such property as is by the Code of Civil Procedure, 1908
(5 of 1908), exempted from attachment and sale for execution of a
decree of a Civil Court shall be exempt from provisional attachment.
(b) The decision of the Commissioner of Central Excise as to what
property is so entitled to exemption shall be final.
3. Trade & field formations may be informed suitably.
4. Hindi version will follow.
Yours faithfully,
(Ashima Bansal)
Under Secretary to Government of India
Copy to:
1. PPS to Chairman (CBEC)
2. PPS to Member (CBEC) (All)
3. Directorates-General/
Directorates under CBEC (All)
4. Sections under CBEC(All)
|
Phone: 24323017
Fax: 24323046 |
 |
Email: stchennai@eth.net
Website:
http://centralexcisechennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI,
NANDANAM,
CHENNAI 600035
--------------
TRADE NOTICE NO. 25/2008 ST Dated: 05/08/08
SUB: Revised Banking arrangements for collection of
Central Excise
duties and Service Tax through e-payment consequent to
establishment of e-PAOs at Chennai for Central Excise and
at
Mumbai for Service Tax.
-o0o-
Attention of the Service Tax assesses, Trade and Public
concerned is invited to the this office Trade Notice No.11/2007 dated
30/3/07 and 24/2008 dated 28.07.08 regarding provisions of Mandatory
e-payment of Central Excise and Service tax by Large Tax payers and
authorized banks for offering e-payment facilities.
In continuation, letters F.No.Coord II/9-15/e-FPBs/08/54
and F.No.Coord II/9-15/e-FPBs/08/61 dated 18.07.2008 and 23.07.2008 issued
by Pr. Chief Controller of Accounts and addressed to the General Manager,
Reserve Bank of India, Mumbai are enclosed.
All the Trade associations are requested to bring the
contents of this Trade Notice to the attention of their member’s, in
particular, and the trade and all other concerned in general.
(Issued from file C.No. IV/16/04/2008-STC)
Encl: As above
(RAJ KUMAR BARTHWAL)
COMMISSIONER
To,
As per mailing list.
(Both Trade and Department.)
|
Phone: 24323017
Fax: 24323046 |
 |
Email: stchennai@eth.net
Website:
http://centralexcisechennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI,
NANDANAM,
CHENNAI 600035
--------------
TRADE NOTICE NO. 26/2008 ST Dated: /08/08
SUB: De-authorisation of existing authorized branches of
the banks
for physical collection of CBEC revenue.- Reg.
-o0o-
Attention of the Service Tax assesses, Trade and Public
concerned is invited to the this office Trade Notice No.11/2007 dated
30/3/07 and 24/2008 dated 28.07.08 and 25/2008 dated 05.08.08 regarding
provisions of Mandatory e-payment of Central Excise and Service tax by Large
Tax payers and authorized banks for offering e-payment facilities.
In continuation, letters F.No.Coord II/9-15/e-FPBs/08/94
dated 30.07.2008 issued by Pr. Chief Controller of Accounts and addressed to
the General Manager, State Bank of India, Govt. Accounts Department,
National Banking Group, Navi Mumbai and The General Manager, Corporation
Bank, Govt. Business de-authorising the State Bank of India, Fort market
Branch, Mumbai and Corporation Bank, George Town Branch, Chennai are
enclosed.
All the Trade associations are requested to bring the
contents of this Trade Notice to the attention of their member’s, in
particular, and the trade and all other concerned in general.
(Issued from file C.No. IV/16/04/2008-STC)
Encl: As above
(RAJ KUMAR BARTHWAL)
COMMISSIONER
To,
As per mailing list.
(Both Trade and Department.)
|
Phone: 24330840
Fax: 24323046 |
 |
Email: chennaiservicetax@dataone.in
Website:
http://servicetaxchennai.gov.in
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF SERVICE TAX
6th Floor, MHU COMPLEX, 692, ANNA SALAI,
NANDANAM, CHENNAI 600035
Trade Notice No. 28/2008 ST Dated: /8/08
Subject: Service Tax – Charge of Service Tax under Section 66 A –
Admissibility of
Cenvat Credit thereof – reg. .
******
Attention of the Service Tax Assessee, Trade and Public
concerned is invited to the Board’s clarification in letter F.No.B1/4/2006
dated l9/4/06 on the admissibility of Cenvat Credit of service tax paid
under Section 66 A on the taxable services provided from outside India and
received in India and used as input services for the taxable outputs..
In continuation, further clarification issued by the
Board in letter F,.No.345/1//2008 dated 27/6/08 is enclosed. The views that
Service tax paid under Section 66 A is available as ‘input credit under
Cenvat Credit Rules 2004 provided the said services are used as input
service by the manufacturer or producer of final products or a provider of
output taxable service is reiterated by the Board.
All the Trade associations are requested to bring the
contents of the Trade Notice to the attention of their members, in
particular, and the trade and all other concerned in general.
(Issued from file: C. No. IV/16/04/2008-STC)
Encl: As above.
(RAJ KUMAR BARTHWAL)
COMMISSIONER
To
1. As per mailing list. (Both Trade and Department.)
2. Members of the R.A.C.
3. Copy to: The Superintendent, Computer Section for publishing in the
Departmental Website.