Pure agent exclusion clarified: reimbursable third party charges excluded from CHA taxable value when strict conditions are met.
Exclusion of reimbursable third party charges from the taxable value of CHA services is allowed only where specific conditions are satisfied: the charge is for activities additional to core CHA services; an authorising arrangement exists allowing the CHA to procure and pay for such services on the customer's behalf; the CHA does not benefit from those services; reimbursements are recovered without mark up (any mark up mandates inclusion of the entire charge); evidential nexus between the reimbursed amount and the third party service is produced; each activity is separately invoiced or separately itemised; and miscellaneous out of pocket expenses are includable.

ACES registration enables workflow-based electronic registration and return filing with online validation and status tracking.
ACES is a workflow-based electronic platform automating registration, return filing, claims, refunds, provisional assessment, dispute resolution and audit for Central Excise and Service Tax. It offers distinct interfaces for assessees and officers, supports online and offline return preparation with ACES validation and status tracking, and issues system-generated credentials enabling statutory registration and electronic issuance of registration certificates. Digital signature support is designed but not initially activated, and procedural variations exist for New Assessees, Existing Assessees, Non-Assessees and LTU units.

Refund limitation on foreign agent commission clarified: refundable service tax capped by FOB-based exemption; commission ceiling remains unchanged.
Refund of service tax on foreign agent commission is limited by an exemption cap tied to the free on board (FOB) value of export goods: the refundable amount of service tax is restricted to the portion of tax attributable to the allowable percentage of FOB for which the foreign agent service was used. Until further notification, the maximum allowable foreign agency commission for refund computations remains at the pre-budget ceiling of ten percent of FOB.

Location code allocation for service tax groups requires assessees to use new codes on GAR Challan for ACES processing.
Assignment of specific location codes to six Service Tax Groups under the Hyderabad Commissionerate replaces the previous common code to facilitate ACES workflow automation, with a detailed list of Group-wise new codes and their respective taxable service categories. Registered assessees are required to mention the assigned Group location code on the GAR Challan when making Service Tax payments to ensure correct allocation and processing.

Registration document requirements: ST-1 applications must include attested identity and address proofs or be deemed not received.
Receipt of ST 1 registration or amendment applications on ACES is conditioned on submission of attested photocopies and a hard copy of the online form by the authorized signatory; the application will be deemed not received unless the applicant furnishes attested copies of PAN card, proof of address, constitution of applicant at the time of application, and a power of attorney for the authorized person(s).

Exemption for packaged software: customs relief applies to value attributable to right to use, preventing double taxation.
Packaged software attracts excise/CVD except for the portion of value attributable to transfer of the right to use for commercial exploitation, which is taxable under IT Software Service and therefore exempted from excise/CVD to avoid double taxation; the notification's inclusive list of rights is to be read disjunctively and declared splits between media value and right-to-use value are acceptable unless made to evade duty.

Export of service: tour operator services for Haj and Umrah treated as export and not chargeable to service tax if conditions met.
Tour operator services for Haj and Umrah undertaken in Saudi Arabia qualify as export of service under Rule 3(1)(ii) of the Export of Services Rules, 2005; services performed or partly performed outside India are treated as performed outside India, and such services are not chargeable to service tax provided the other export conditions in the Rules are fulfilled.

Service tax accounting codes for new taxable services established; specific heads for collection, interest/penalty and refunds assigned.
Service Tax accounting heads created for three newly taxable services - Cosmetic Surgery or Plastic Surgery, Transport of Coastal/National Waterway/Inland Water goods, and Legal Consultancy - each with Sub heads for Tax Collection, Other Receipt (interest/penalty) and Deduct Refunds; specified Major Head Serial and SCCD codes must replace any NSDL dummy codes. Primary Education Cess and Secondary and Higher Education Cess are to be booked under their designated heads; Deduct Refunds is reserved for departmental refund processing.

Accounting codes for new taxable services set; designated heads and sub heads govern tax collection, interest and refund accounting.
Three newly taxable services-cosmetic or plastic surgery, transport of coastal/national waterway/inland water goods, and legal consultancy-have been assigned specific heads under Major Head 0044 Service Tax, each with subheads for Tax Collection, Other Receipt (interest/penalty) and Deduct Refunds (for departmental refunds). The notice prescribes the exact account codes and directs replacement of prior dummy codes.

Refund claims speaking order: require explicit findings on unjust enrichment and time-bar before sanctioning refunds.
Orders disposing refund and rebate claims must state reasoned findings on unjust enrichment and time-bar applicability, specify the proviso-based legal basis when refunds are granted, and, where reliance is placed on a Chartered Accountant's certificate, record its conformity with the Balance Sheet and Profit and Loss Account and whether the claimed amount is received or receivable.

Importer registration for cenvat credit: proposed rule amendment to validate invoices from registered importers and clarify credit eligibility.
Proposal to amend the CENVAT Credit Rules to expressly provide that an invoice issued by an importer registered with the Central Excise Officer is a valid document for availing CENVAT credit, clarifying that endorsement of bill of entry is not permissible and seeking views from trade, industry and field formations before taking a final decision.

Authorized signatory documentation clarified; affidavit allowed as alternate address verification when branches are limited.
The corrigendum requires a power of attorney or board resolution evidencing the authorized signatory's name and address, and permits an affidavit certifying the correctness of addresses listed in column five of the ST-1 as an alternative to full address proofs where the number of branches is fewer than ten, or alternatively allows submission of the standard address proofs.

Bank guarantee for service imports: increased limit with conditions on bona fides, documentation and contractual security.
AD Category I banks may issue guarantees in favour of non resident service providers on behalf of resident service importers up to USD 500,000, provided the bank is satisfied about the bona fides, documentary evidence for import of services is submitted in the normal course, and the guarantee secures a direct contractual liability between the resident and the non resident. Public sector entities and government departments/undertakings require prior Ministry approval for guarantees above the earlier USD 100,000 threshold; other terms of A.P. (DIR Series) Circular No. 13 remain unchanged.

Advance remittance limits for import of services revised, excluding public sector which requires Ministry of Finance approval.
The circular clarifies that the increased advance remittance limit for import of services without bank guarantee applies generally but does not apply to Public Sector Companies or Government Departments/Undertakings; those entities must continue to obtain Ministry of Finance approval for advance remittances exceeding the earlier threshold. All other terms of the prior circular remain unchanged, and Authorised Dealer Category I banks should notify their constituents. The directions are issued under Section 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Email identity submission for ACES access: secure email and company constitution required to receive TPIN and login credentials.
Request for furnishing a valid, regularly checked and secure email identity and the constitution of the firm so that the office can email a temporary identity called TPIN and a password for ACES; recipients must change credentials on first login and may submit the signed declaration form by email or hard copy to the Assistant Commissioner of Service Tax, Delhi.

Registration database update requires service providers to submit updated contact details with their half-yearly ST-3 returns.
The notice requires service tax assessees to update specified contact details-telephone/fax of premises, email/postal address, and phone number of the proprietor/partner/director-and to submit these updates along with their half-yearly ST-3 returns to enable accurate migration into the centralized Automation of Centralized Excise and Service Tax (ACES) registration database.

Allotment of new services under Finance Act assigns specific service tax ranges across commissionerate divisions.
Three services newly included by the Finance Act, 2009 are allocated to specific service-tax ranges within the Service Tax Commissionerate, Delhi: Legal Consultancy Services, Cosmetic and Plastic Surgery Service, and Transport of Coastal Goods and Goods Transported through Inland Water, with the Trade Notice directing wide publicity of these divisional allotments to trade associations and constituents.

Cenvat credit on input services clarified: input services credit permitted without affecting ceramic tile notification eligibility.
The circular clarifies that the condition in Notification No. 05/2006 CE prohibits credit on inputs but not on input services, so taking CENVAT credit on input services does not violate the notification; and that abrasive stones affected by the shift from 6 digit to 8 digit tariff headings are to be treated as capital goods during the transitional period under the Central Excise (Removal of Difficulties) Rules, so entitlement under the notification cannot be denied for credits taken on those abrasive stones.

Assessee-based jurisdiction: division of service tax administration by assessee name to centralize ST 3 filing and correspondence.
Streamlines work distribution in the Mumbai Service Tax Commissionerate by reallocating administration between Division I and Division II based on the first letter of the assessee's name, with A-L (and numerals) to Division I and M-Z to Division II; assessees must file ST 3 returns and all correspondence with the single designated Division, no fresh registrations are required, and existing Commissionerate and Division codes remain unchanged.

Service tax registration requirements: specified identity, address documents and affidavits govern single and centralised registrations.
Service tax ST 1 registration requires submission of PAN, proprietor/partner residential addresses, Memorandum of Association or partnership deed, Power of Attorney for the authorised signatory, and proof of address for the premises. Centralised registration also requires a notarised affidavit certifying centralised accounting or billing at the premises listed in column 6 and correctness of branch addresses; where branches are fewer than ten this affidavit may substitute individual proofs. Previously filed documents need not be resubmitted for additions/deletions; new premises must be listed in the affidavit. The authorised signatory must complete all ST 1 entries legibly.