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Circulars
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Circular No. 742/58/2003- - 03-09-2003 Service Tax
Service Tax Audit Manual — Salient features
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Service Tax Audit Manual strengthens audit methodology and prescribes selection, planning, techniques and reporting requirements for service tax audits.
Issuance of a comprehensive Service Tax Audit Manual consolidating legal provisions and prescribing an audit methodology for service tax. The Manual prescribes risk-based selection of taxpayers, preparation of audit plans, specific techniques such as walk-throughs, ABC analysis, revenue risk analysis and trend analysis, formats for data collection and Master Files, a checklist for audits, and detailed profiles for telephone, non-life insurance and stock broker services to ensure uniform conduct, reporting and follow-up by departmental officers.
8/2003-C.E - 03-09-2003 Service Tax
Service Tax — Administrative Machinery for collection
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Service tax administrative cells centralise registration, assessment, surveys and enforcement to improve compliance and coordination.
Establishes an administrative structure for collection and enforcement of Service Tax by requiring each divisional office to constitute a Service Tax cell headed by a Superintendent with two Inspectors under the Deputy/Assistant Commissioner, and assigns that cell responsibility for surveys, registration issuance, return scrutiny and assessment, register and revenue data maintenance, periodic reporting, coercive actions including show cause notices, and replies to audit objections; jurisdictional range officers assist by identifying providers and a Headquarters Service Tax Cell coordinates Commissionerate-wide work.
742/58/2003 - 03-09-2003 Central Excise
Service Tax Audit Manual
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Service tax audit manual standardizes risk based auditing and prescribes modern techniques for uniform taxpayer examinations.
The Service Tax Audit Manual consolidates legal provisions for levy and collection, sets out modern audit principles and risk based selection criteria, prescribes pre audit planning, and explains techniques such as walk through, ABC analysis, revenue risk analysis and trend analysis. It supplies formats for data collection and Master Files, a checklist for audit conduct, reporting and follow up, and detailed audit profiles for telephone, non life insurance and stock broker services to ensure uniformity and address sectoral peculiarities.
06/2003 - 03-09-2003 Income Tax
Section 194H of the Income-tax Act, 1961 - Commission or brokerage - Clarifications regarding Turnover Commission payable by RBI to Agency Banks - exemption from TDS
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TDS exemption for turnover commission: paying agency not required to deduct tax on payments to agency banks.
Clarification holds that the central banking agency is not required to deduct tax at source under Section 194H on amounts of Turnover Commission paid or credited to agency banks for performing government banking services.
91/2003 - 02-09-2003 Customs
Filing of IGM-amended provision of Section 30 of Custom Act,1962
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Import manifest filing required prior to vessel arrival under amended Customs Act; complete IGM must be submitted via EDI.
Amendment to the Customs Act requires the person in charge of a vessel or a notified person to deliver the Import Manifest to the proper officer prior to vessel arrival in the prescribed form. Existing public notices on IGM filing are modified to require complete IGM submission in advance, and stakeholders including steamer agents and customs house agents must ensure compliance via the EDI system; Public Notices 64/2002 and 82/2002 are amended with immediate effect.
741/57/2003 - 02-09-2003 Central Excise
Self-sealing of export goods- Board’s circular No. 736/52/2003-CX dated 11.08.2003
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Self-sealing of export goods not applicable to exports to Nepal and Bhutan; Central Excise officer sealing remains required.
The Board clarifies that the circular authorising self-sealing and self-certification by manufacturer-exporters does not apply to exports to Nepal and Bhutan; those exports are governed by notifications under the Central Excise Rules requiring the jurisdictional Central Excise officer to verify goods, endorse export invoices and seal consignments, tanks or containers.
078/03 - 01-09-2003 Customs
Misuse of import policy for import of used printing machines - reg
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Import restrictions on used printing machines require deterrent fines preventing profit from prohibited imports and deliberate breaches.
Field formations are directed to act on the prior Board Alert concerning importation of second hand printing machinery over ten years old and to adjudicate such contraventions seriously. Fines and penalties must be set so that importers cannot make a profit from use or resale of prohibited machines and must be commensurate with deliberate breaches of the EXIM Policy, providing an effective deterrent.
013 - 01-09-2003 FEMA
Investment by FIIs/NRIs in Exchange Traded Derivative Contracts(ETDCs)
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Foreign investment in exchange-traded derivatives allowed for approved FIIs; NRIs may invest non-repatriably subject to SEBI limits.
A registered Foreign Institutional Investor with valid approval may trade in SEBI-approved exchange-traded derivative contracts subject to SEBI-prescribed limits. A Non-Resident Indian may invest in SEBI-approved exchange-traded derivative contracts out of Indian rupee funds held in India on a non-repatriable basis, and such investments are not eligible for repatriation benefits.
88/2003 - 29-08-2003 Customs
Customs procedure for export of container cargo from ICD/CFSz in India to Bangladesh and Nepal through LCSs-reg.
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Designated land customs stations required for export container movement to Bangladesh and Nepal, restricting routing through specified LCSs.
The public notice substitutes the earlier provision to require that export container cargo from ICDs/CFSs to Bangladesh and Nepal be moved only via designated Land Customs Stations: Petrapole and Gede for Bangladesh, and Raxaul and Naktanwa (Sonauli) for Nepal. Trade associations and related bodies are requested to communicate this routing requirement to their members.
740/56/2003 - 29-08-2003 Central Excise
Exemption to tobacco products (Other than cigarettes, biris, cut tobacco and smoking mixtures for pipes and cigarettes), manufactured by the units in North East
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Concessional excise on specified tobacco products requires reinvestment of the concession amount into the Northeast within a prescribed period.
Concessional excise duty applies to specified tobacco products made by Northeast units set up under the New Industrial Policy, excluding cigarettes, biris, cut tobacco and smoking mixtures, and does not exempt National Calamity Contingent Duty. The concession is subject to a condition that the manufacturer invest an amount at least equal to the duty concession in plant and machinery in the Northeast within the prescribed period and retain it for the lock in term; a designated committee will monitor compliance and failure to invest requires repayment with interest under the Central Excise Act.
14 (RE-2003)/2002-07 - 29-08-2003 DGFT
Import of crude palm stearin
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Import permission for crude palm stearin: actual users may obtain consent to process in other plants to use capacity.
Actual users of crude palm stearin may obtain permission from the relevant directorate to process imported crude palm stearin in their other plants in order to utilise unutilised capacity; all other conditions of the referenced Public Notice remain unchanged and continue to govern import and licensing requirements.
739/55/2003 - 28-08-2003 Central Excise
Availment of CENVAT/ Modvat credit when common inputs are used for both dutiable and exempted goods- Board’s Circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19th August 2002- reg.
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CENVAT credit on common inputs clarified: credit disallowed when compliance conditions fail; board to review earlier recovery.
Allowance of CENVAT credit is barred where a manufacturer fails to maintain separate accounts or comply with the prescribed alternative mechanism; rule 6(1) disallows credit on inputs used for exempted goods and precludes the subsequent taking-and-reversing of credit if the conditions are not met. The Board will further examine recovery under the alternative compliance route for earlier periods and will communicate its decision.
077/03 - 28-08-2003 Customs
Customs Claims against vehicles temporarily imported into India by tourists under Carnets-de-passage-reg
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Temporary vehicle importation under Carnet-de-passage: customs must expedite clearance, avoid routine demand confirmations, and consult FIAA.
Customs formations must treat carnet holders with respect, expedite clearance, and avoid routine confirmation of demand notices for vehicles not recorded as exported; where demand notices are issued, a copy must be served on the Federation of Indian Automobile Associations and their response sought before confirming the demand, and field formations should improve communication on vehicle movements and report persistent problems to the Board.
076/03 - 28-08-2003 Customs
Issue of distribution Certificates under notification no. 148/94-Cus. Sl no. 8, dated 13.7.94
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Customs exemption for foreign gift goods authorises central excise assistant commissioners to issue distribution certificates under bilateral agreements.
Goods gifted free of cost under specified bilateral agreements are exempted from payment of customs duty under Sl. No. 8 of Notification No. 148/94 Cus but must meet bilateral agreement conditions. Where agreements require a certificate confirming distribution to the poor and needy, the Board authorises jurisdictional Assistant Commissioners/Deputy Commissioners of Central Excise to issue the required distribution certificates for imports under those agreements.
075/03 - 28-08-2003 Customs
Anti-dumping Duty on imports of Fused Magnesia from China PR - Regarding
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Anti-dumping duty withdrawal on Fused Magnesia confirmed and applied retrospectively following Designated Authority review.
The Designated Authority reviewed the final findings and recommended discontinuance and retrospective withdrawal of the anti-dumping duty on Fused Magnesia originating in or exported from China PR; the Government accepted the recommendations and issued a rescission notification, with the duty clarified as withdrawn retrospectively from 1-10-1999.
SEBI/MRD/SE/Cir- 33/2003/27/08 - 27-08-2003 SEBI
Mode of payment and delivery
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Prohibition on cash payments: broker client settlements must use account payee cheques or electronic transfers and demat beneficiary delivery.
Brokers and sub brokers must not accept or give cash for client obligations or margins; payments shall be by account payee crossed cheques, demand drafts, direct credit/EFT or other RBI permitted modes, with cash accepted only exceptionally within income tax limits. Securities delivery must be in demat mode directly to or from clients' beneficiary accounts except where delivery to a recognised entity is authorised under an approved exchange or SEBI scheme. Exchanges must amend bye laws, notify members and report implementation.
SEBI/MRD/SE/Cir- 32/2003/27/08 - 27-08-2003 SEBI
“Pro – account” trading terminal
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Pro-account trading controls: mandate single authorized terminal location and client-code use, with immediate compliance required.
Members must limit placement of orders on the pro-account to a single specified location; terminals at other locations may place orders only by entering the appropriate client code. Members seeking pro-account access from multiple locations must submit an undertaking stating reasons, and exchanges may permit multiple locations after due diligence. Exchanges must implement these measures immediately, take disciplinary action for misuse, amend bye-laws and report implementation.
SEBI/MRD/SE/31/2003/26/08 - 26-08-2003 SEBI
Corporate Governance in listed Companies – Clause 49 of the Listing Agreement
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Corporate governance rules require listed companies to adopt the revised listing clause and submit periodic compliance reports by deadline.
SEBI revised Clause 49 of the Listing Agreement to strengthen corporate governance, requiring immediate application for new listings and phased implementation for existing listed companies within prescribed capital or net worth thresholds by the compliance deadline. Companies subject to the clause must submit quarterly compliance reports via their Compliance Officer or Chief Executive Officer; stock exchanges must verify pre listing compliance, obtain undertakings or escrow where appropriate, establish monitoring cells to gather quarterly reports, and submit consolidated compliance returns to SEBI within thirty days of each quarter end.
SEBI/MRD/SE/15958/2003 - 22-08-2003 SEBI
Access to unauthorized persons by the members of subsidiaries
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Unauthorized access to trading terminals barred; exchanges must enforce penalties and monitor subsidiaries to prevent illegal trading.
Exchanges with subsidiaries must prevent members/sub brokers from providing unauthorized access or terminals for illegal trading by exercising vigilance and surveillance; where such conduct is detected, exchanges are to initiate penal action including fines and suspension of trading rights of the subsidiary/sub broker and must report remedial steps to the regulator and include them in the Monthly Development Report commencing August 2003.
SEBI/MRD/Policy/SE/15864/2003 - 21-08-2003 SEBI
Usage of software by the brokers/sub-brokers
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Authorized software compliance: members must submit affidavits confirming use of approved trading software and CTCL terminal controls.
SEBI directed exchanges to obtain affidavits from members and sub-brokers confirming exclusive use of authorized trading software, that any CTCL facility uses exchange-approved software without unauthorized modification, and that CTCL terminals are located, operated and not redistributed or extended via alternative connectivity contrary to exchange approvals. Members must further declare that orders are executed in clients' names/codes at instructed quantities and prices, contract notes accurately reflect executed trades, and constituent terminals are not used by unregistered intermediaries.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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