Chronological listing of appeals ensures scheduling priority and places remanded matters at the top of the cause list.
Directs that appeals and stay applications be listed in the cause list in chronological age-wise order, with Assistant Registrars ensuring minimum numbers of stay and regular matters. Appeals remanded by higher courts are to be placed at the top of the cause list. Out-of-turn hearings remain subject to chronological placement unless the Bench orders otherwise. Bunch appeals involving the same issue are to be treated as one case.

Exporters' refund and rebate payments will be credited via RTGS/NEFT; claimants must submit bank certified authorisation and may bear charges.
Mandates electronic payment of sanctioned export refund/rebate amounts via RTGS/NEFT from 01.01.2013. Claimants must submit a bank certified One Time Authorisation (Annexure A) on filing fresh claims; Authorisations are valid for one financial year, serialised and entered in an Authorisation Register (Annexure C). Pending claims require Authorisation by 15.01.2013. Divisional DC/AC shall submit Annexure B with a consolidated cheque to the authorised SBI branch for remittance; the Bank will remit net amounts after RTGS/NEFT charges and return remittance details; Refund Orders must record UTR numbers.

Service Tax registration: Form ST 1 amended to allow selection of restored accounting codes and service description.
Amendment to Form ST-1 requires applicants for service tax registration to choose the description of the service being provided, aligning registration entries with the restored service-specific accounting codes as notified following Circular 165/16/2012-ST and Notification 48/2012-Service Tax.

Service tax accounting codes restored: new Minor Head for other taxable services and Penalties sub heads opened.
The notice deletes Minor Head "224-AII Taxable Services" and inserts Minor Head "225-Other Taxable Services", and adds a new Sub Head "Penalties" under each Minor Head within the Service Tax major head. The Controller General of Accounts has allotted accounting codes for the new Minor Head and Penalties sub heads, with the detailed list provided in the appended code schedule, and the changes must be notified to all concerned for implementation.

Service tax accounting codes updated: new minor head and penalties sub heads established with service wise code allotments.
The notice replaces the prior Minor Head for Other Taxable Services with a new Minor Head under Major Head 0044-Service Tax and inserts a Penalties Sub Head in each Minor Head; accounting codes have been allotted for the new Minor Head and penalties Sub Heads, with a detailed service wise list appended and unlisted services to be booked under the new Other Taxable Services code.

Service tax accounting codes restored; taxpayers must choose specific service descriptions and amend registrations online where needed.
The Circular restores service-specific accounting codes under the Negative List approach and supplies an annexure of 120 service descriptions with corresponding accounting codes for tax collection, interest, penalties and a field-use-only deduct-refunds sub-head; taxpayers must amend "All Taxable Services" registrations online to select appropriate descriptions, new registrants must choose from the list, and field formations will guide taxpayers and display codes in Form ST-1/ST-2.

Service tax accounting code update: new minor head and penalties sub-head created, mandating revised accounting entries and circulation.
The existing Minor Head "224-All Taxable Services" is replaced by Minor Head "225-Other Taxable Services" under Major Head 0044-Service Tax, and a new sub-head "Penalties" is added under each Minor Head; accounting codes for these heads have been allotted by the Controller General of Accounts and are listed in an appended schedule, with recipients instructed to circulate and implement the revised coding.

Tax policy consultation invites industry suggestions on direct and indirect tax reforms and submission requirements.
Request for proposals from trade and industry associations inviting suggestions for changes to direct and indirect taxes for the Union Budget 2013-14, requiring economic justification, supporting statistics and revenue implications; proposals should consider the government policy to phase out profit-linked deductions and minimize exemptions. Submissions must follow a synopsis format (Issue; Justification) and be sent as separate Word attachments to prescribed email addresses for Indirect and Direct Taxes, with hard copies to specified Joint Secretaries and a stated deadline for receipt.

Grievance redressal mechanism established: designated officers, CPGRAMS monitoring, and escalation to appellate authority with acknowledgement and time limits for replies.
Establishment of a Grievance Redressal Mechanism requires single window intake, acknowledgement of written grievances within 48 hours, and an attempt to provide final replies within 30 working days; designated Public Grievance Officers, a Public Relations Officer, a Public Grievance Committee, and CPGRAMS are used for receipt, monitoring and escalation, while corruption complaints go to vigilance and merits disputes to statutory appeal and revision remedies.

Service Delivery Excellence model ensures standardized citizen-facing service norms and centralized single-window submissions with acknowledgements.
The SEVOTTAM model establishes a centralized "Single Window" receipt and disposal mechanism for written communications with immediate counter acknowledgement issuing a unique diary number and deadlines for postal acknowledgements. It sets explicit Citizen's Charter service norms-timelines for acknowledgements, decisions, registrations, refund and drawback disposals, export/import clearances, document release, audit notices and grievance handling-and provides feedback channels and designated grievance officers to ensure accountability and continuous service improvement.

Service Tax return ST-3 updated for April-June 2012; available offline and filing extended to 25 November 2012.
Modified Service Tax Return (ST-3) for April-June 2012 is available in an offline upload utility with view/print online for submission. The April-September 2012 cycle is split because the Negative List took effect 1 July 2012; this ST-3 covers only April-June 2012. The filing due date for April-June ST-3 has been extended to 25 November 2012, and past half yearly ST-3s up to March 2012 can be filed offline or online. Certified Facilitation Centres and help resources are available to assist filers.

Service tax return filing extension allows use of a modified offline return utility and urges early submission.
The Board authorised an extension of the filing date and released a modified offline-only Form ST-3 for the April-June 2012 quarter to mitigate ACES congestion; this ST-3 covers the pre-Negative List period and is available for download with online view/print. Half-yearly returns up to March 2012 may still be filed offline or online. Assessees are urged to file early and may use Certified Facilitation Centres and ACES help resources for assistance; further guidance will follow for the July-September filing period.

Extension of return filing deadline: modified ST 3 offline utility released to ease ACES filing during transition to negative list regime.
The Central Board extended the ST 3 filing deadline for the April-June 2012 quarter and released a modified ST 3 offline utility on ACES to avoid network congestion; this ST 3 covers the period before the Negative List implementation, while past half yearly returns up to March 2012 remain filable via offline and online versions, and assessees are advised to file early and may use Certified Facilitation Centres for assistance.

Single and centralized service tax registration requires signed ST-1, PAN, address proof, MOA/partnership deed, and POA.
Applications for single registration require a printed, signed ST-1 form, a copy of the assessee's PAN, proof of address for the premises sought to be registered (such as property tax receipts, sale deed, lease/license, rent receipts, or NOC with ownership/tenancy evidence), and, if applicable, the Memorandum of Association/partnership deed and a power of attorney or board resolution authorizing the signatory.

Service tax returns: filing date for April-June 2012 ST 3 extended to 25 November; offline ST 3 available.
The due date for filing Form ST 3 for 1 April-30 June 2012 is extended to 25 November 2012 to avoid ACES related filing congestion. A modified ST 3 for April-June 2012 is available only as an offline ACES utility with online view/print; this return covers the period prior to the implementation of the Negative List (1 July 2012). Returns for July-September 2012 will be announced separately. Past half yearly ST 3 returns up to March 2012 can be filed offline or online. Certified Facilitation Centres are available for assistance.

Service tax on foreign remittances clarified: remitted amounts and associated overseas fees are not subject to service tax.
The notice clarifies that amounts of foreign currency remitted to India are not subject to service tax because transactions in money are excluded from the definition of service; fees or conversion charges by overseas remitters or remittance operators are not taxable as those services are deemed provided outside India under the Place of Provision of Services Rules, and an Indian receiving bank charging a foreign recipient is likewise not liable because the place of provision is the recipient's location under rule 3.

Service tax on rent: landlords must pay tax on rent from government office tenants where no exemption applies.
Landlords or property owners are liable to pay service tax on rent received for buildings rented to Central, State or local government departments for office purposes from 1 July 2012, because the negative-list framework and the related exemption notification do not exempt such rental services, making these receipts taxable.

Appeal period for service tax orders set at two months, with a one month condonable extension after expiry.
The Finance Bill's insertion of sub section (3A) to Section 85, effective 28 May 2012, sets the appeal period for service tax orders/decisions at two months from receipt and provides a one month condonable period measured from the expiry of that two month appeal period.

Service tax on AC/First Class rail travel extended to special trains, season tickets and excess fare components with refund adjustments.
Levy of service tax extended to AC and First Class rail services including special trains/coaches on FTR, film-shooting trains, season tickets, circular journey tickets, and Excess Fare Ticket components; total charges for special trains/coaches include the full security deposit in the taxable base, and proportionate service tax on refunded security deposits must be returned.

Service tax refund on cancelled AC and First Class rail tickets: remaining tax refunded while tax on cancellation charges retained.
Service tax on cancellations of AC and First Class tickets booked on or after 1-10-2012 must be refunded except the portion attributable to cancellation/clerkage charges retained by Railways; that portion alone is taxable. Until PRS and UTS modules automate refunds, manual refunds will be given at booking counters with amounts displayed on the PRS cancellation form, recorded in a separate register and endorsed on the cancellation ticket; IRCTC will handle e ticket refunds via its front end using PRS-provided details. Automation via PRS and UTS will take effect from the implementation date.