Re-assignment of pending central excise and service tax appeals to designated officers for disposal and reconciliation of pendency.
The CBEC ordered re-assignment of appeals filed on or before 30.06.2017 under Section 35 (Central Excise Act, 1944) and Section 85 (Finance Act, 1994) to specified Central Excise officers for disposal; the Trade Notice reproduces annexures listing appeal numbers, assessees, registration numbers and the officers/commissioners (with stations) to whom each appeal is allotted, and asks Commissioners and trade bodies to notify officers and appellants and to consult the Chief Commissioner Chennai website for full details.

Defense coordination for GST writs ensures centralized authorisations and policy-led responses, plus affidavits and appeal preparation.
Master Instruction mandates centralized defence of GST-related writs through Nodal Cells and assignment of a Unique Index Number, authorisation by Commissioner (Legal)/Commissioner (DLA) to defend the Union and central respondents, structured solicitation of focused policy comments from designated departmental Wings, coordination with States and defence of the GST Council, provision of timely assistance to Government Counsel, filing of additional affidavits to reflect GST Council decisions, and preparation of proposals for appeals against High Court orders staying GST collection.

Reassignment of pending appeals: expanded central excise officer powers to pass orders in appeal and redistribute caseload.
Reassignment redistributes appeals pending as on the cutoff among Commissioners and equivalent officers by appointing specified officers as Central Excise officers and vesting them with powers to pass Orders in Appeal for appeals filed on or before the cutoff; redistribution must be judicious, retain at least 50% disposal by the original Commissioner, respect prior involvement and subject familiarity, avoid assessees' inconvenience, follow prescribed submission formats and timelines, provide support staff, guard against mechanical disposals, continue review committee oversight, and publicise reallocation and update case tracking systems.

Transitional input tax credit on reverse charge: record in ST 3, revise return within allowed window, then migrate via TRAN 1.
Transitional credit arising from payment of service tax on reverse charge after 30 June 2017 but by 5th/6th July 2017 must be declared in Part I of Form ST-3 at specified entries with linked Part H entries; if ST-3 was already filed the credit must be shown in a revised return filed within 45 days. ST-3 returns for the quarter to 30 June filed up to 31 August are deemed filed on 31 August to permit revision, after which details may be carried into Form GST TRAN-1. Non-ACES assessees required to pay service tax post conversion may use non assessee registration to remit tax.

Ratification of wrong remittances: procedure permits transfer of misapplied tax payments after representation, verification, and PAO action.
Procedure for rectifying payments made to incorrect accounting heads or registration numbers: assessees must represent to the Commissioner with certified remittance challans, returns and supporting documents; obtain no-objection certificates and Range Officer certifications where payments are credited to another registration; produce both Central Excise and Service Tax challans when major heads are incorrect; and provide centralized registration and surrender certificates when relevant. Field formations must verify returns, payment authenticity, and incorporate corrected challan details before forwarding corrected ledger entries to the appropriate e-PAO for transfer, with major-head disputes referred to the Principal Chief Controller of Accounts.

Levy of service tax on foreign-to-foreign vessel transport: Indian importer designated liable to pay tax on customs value.
Notification withdraws exemption for sea-transport services provided by persons in non-taxable territories to persons in non-taxable territories up to Indian customs clearance; the Indian person who effects customs compliance is liable to pay service tax. Foreign shipping lines cannot meet the conditional exemption tied to non-availability of Cenvat credit because their services are zero-rated abroad and they are not registered under Cenvat Credit Rules, so tax applies on the full service value with the prescribed customs-value-based payment option and applicable ancillary cesses.

Form reference correction: service tax return requirement amended to include Form ST 3C alongside Form ST 3.
Corrigendum substitutes the phrase "Form ST-3" with "Form ST-3 and Form ST-3C" in Order No. 1/2017 Service Tax dated 25 April 2017, thereby adding the additional form to the prescribed service tax return documents and clarifying the filing obligation under that order.

Extension of filing deadline for Form ST-3 due to ACES website access issues, submission date moved accordingly.
Extension of the filing deadline for the ST 3 return is ordered under sub rule (4) of rule 7 of the Service Tax Rules, 1994, postponing the due date for the October 1, 2016-March 31, 2017 period to a later date in April 2017 because assessees faced intermittent difficulties accessing the ACES portal on the original due date.

Importer liability for service tax on foreign sea carriage to Indian customs station with alternate calculation and credit mechanism.
The exemption for sea carriage services by persons in non taxable territories was withdrawn and liability to pay service tax is placed on the importer of goods; an alternate mechanism permits payment calculated on the customs value of imported goods with applicable cesses, the point of taxation is the bill of lading date at port of export, and importers who pay may claim Cenvat credit on the basis of the challan.

Extension of banking hours: corrigendum corrects designated government branch closing times to enable e-payment compliance.
Corrigendum identifies a typographical error in paragraph 2 of Trade Notice No. 03/2017 and clarifies that designated branches conducting government business were to remain open until 6.00 p.m. on the first date and until 8.00 p.m. on the second date, reversing the times as originally printed, issued as an administrative instruction by the Commissioner to secure correct implementation of the e-payment deadline extension.

E-payment deadline extension allows electronic tax payments until midnight with temporary extended bank counter hours.
Extension of the e-payment deadline and temporary adjustment of banking hours permit designated agency bank branches to keep counters open later on specified days to assist government business, while all electronic payment channels will remain available until midnight on the final date specified; trade associations are requested to inform their members of these operational arrangements so taxpayers may rely on extended counter availability and the midnight e-payment cutoff for remittances of government dues.

E-payment deadline extension: electronic payments allowed until midnight, with extended banking counter hours for specified dates.
Agency banks handling government business will extend counter hours on specified dates and electronic payment systems will remain available until midnight on the final date, allowing assessees to make e-payments until that midnight for Service Tax and other government receipts.

Extended e-payment deadline allows electronic tax payments until midnight; banks to extend branch hours for government business.
The RBI directed agency banks to extend branch counters for designated government-business branches on specified dates and confirmed that all electronic transactions would continue until midnight on the final date; accordingly, taxpayers may make e-payments until that midnight. The CBEC circular instructs revenue officers to issue Trade Notices to publicize the extended banking hours and the extended e-payment deadline so assessees can utilize the extended window.

Place of provision of services: sea transport to customs station for transhipment abroad lies outside India's taxable territory.
Transportation of goods by vessel to an Indian customs station is not taxable where the import manifest or report specifies transhipment to a foreign country and the goods are transshipped in accordance with the Customs Act and transhipment regulations, because the Place of Provision of Services is the destination outside India and thus outside the taxable territory.

Place of provision rule: sea transport to customs for transhipment is not taxable as destination lies outside the domestic territory.
Under Section 66B and Section 66C and rule 10 of the Place of Provision of Services Rules, the place of provision for sea transportation is the destination of the goods; where import documentation and customs transhipment procedures identify the ultimate destination as a country outside the domestic territory and goods are transhipped accordingly, the transportation service to the customs station is not within the taxable territory and is not subject to service tax.

Place of provision of sea transportation: services to an Indian customs station for confirmed transshipment abroad are not taxable in India.
Where goods landed at an Indian customs station are declared in the import manifest or import report for transhipment to a country outside India and are transshipped under the Customs Act and rules, the place of provision of transportation by sea is the foreign destination; consequently, transportation services from outside India to that customs station are not taxable in India.

Minor Head Code requirement: refund List of Payments must follow the prescribed format to ensure accurate accounting and weekly submission.
Use of the Annexure 9.5 List of Payments format is mandatory for refund and drawback entries so that the Minor Head Code (column for service-wise accounting) is provided; Commissionerates must send these LOPs to the respective Pay and Accounts Offices on a weekly basis as prescribed under Para-9.8.2 to avoid erroneous accounting.

Service tax scope expanded by shifting certain manufacturing-process services from the negative list into exemption notification, altering valuation and exemptions.
Certain services previously exempt under the negative list are removed from that statutory list and are instead covered by the general exemption notification, with the statutory definition of process amounting to manufacture omitted and replicated in the notification; advance ruling provisions are realigned to the income-tax Authority for Advance Rulings with increased fees, extended pronouncement timelines, transfer of pending applications, and associated procedural amendments; repeal of the research and development cess law removes related service-tax exemptions, and amendments to valuation, exemption entries and CENVAT credit rules adjust scope, effective dates and administrative processes.

Central Excise/Service Tax taxpayers must obtain provisional ACES IDs, complete GSTN registration and secure an ARN for migration.
Taxpayers must obtain a provisional ID and password via the ACES portal, use these credentials to log into the GSTN portal, verify pre-filled non-editable details (including legal business name and PAN), upload supporting documents, submit GST REG-20, and receive an ARN and provisional certificate enabling migration to GST on the rollout date; taxpayers lacking a valid PAN must obtain and update it on ACES before migration.