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        Service Tax

        Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - reg

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        Service tax circular withdrawal: obsolete guidance rescinded and valuation governed strictly by Determination of Value Rules. A review of long standing service tax circulars resulted in the immediate withdrawal of a specified list of circulars that are obsolete or anachronistic. Portions of other circulars inconsistent with the Service Tax (Determination of Value) Rules, 2006 have already been withdrawn, and valuation of taxable services must be determined under those Rules read with section 67 of the Finance Act, 1994; remaining portions are under Board examination.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax circular withdrawal: obsolete guidance rescinded and valuation governed strictly by Determination of Value Rules.

                                A review of long standing service tax circulars resulted in the immediate withdrawal of a specified list of circulars that are obsolete or anachronistic. Portions of other circulars inconsistent with the Service Tax (Determination of Value) Rules, 2006 have already been withdrawn, and valuation of taxable services must be determined under those Rules read with section 67 of the Finance Act, 1994; remaining portions are under Board examination.


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