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    October 2, 2026   Notifications SEBI
    Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.
    October 2, 2026   Notifications Central Excise
    Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
    October 2, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
    October 2, 2026   Notifications Central Excise
    Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
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    Revised wage ceiling extends pension scheme membership to eligible provident fund members previously outside the scheme.
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    October 2, 2026   Notifications DGFT
    Minimum import price for Sulfadiazine API continues, preserving existing CIF-based import conditions for a further prescribed period.
    October 2, 2026   Notifications Income Tax
    Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance...
    October 2, 2026   Notifications Income Tax
    Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
    October 2, 2026   Notifications Income Tax
    Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
    October 2, 2026   Circulars DGFT
    Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.
    October 2, 2026   Circulars SEBI
    Investor awareness messaging becomes mandatory on broker websites and trading apps, alongside risk disclosures under phased implementation.
    October 1, 2026   Notifications Income Tax
    Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
    October 1, 2026   Notifications DGFT
    Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
    October 1, 2026   Notifications DGFT
    RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruption...
    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
    October 1, 2026   Circulars SEBI
    Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor g...
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October 2, 2026   Notifications SEBI
Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.
October 2, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
October 2, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
October 2, 2026   Notifications Central Excise
Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
October 2, 2026   Notifications Labour laws
Revised wage ceiling extends pension scheme membership to eligible provident fund members previously outside the scheme.
October 2, 2026   Notifications Labour laws
ESIC coverage expands across designated Madhya Pradesh districts, making employer-employee contributions payable and extending statutory insurance benefits.
October 2, 2026   Notifications DGFT
Minimum import price for Sulfadiazine API continues, preserving existing CIF-based import conditions for a further prescribed period.
October 2, 2026   Notifications Income Tax
Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance.
October 2, 2026   Notifications Income Tax
Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
October 2, 2026   Notifications Income Tax
Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
October 2, 2026   Circulars DGFT
Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.
October 2, 2026   Circulars SEBI
Investor awareness messaging becomes mandatory on broker websites and trading apps, alongside risk disclosures under phased implementation.
October 1, 2026   Notifications Income Tax
Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
October 1, 2026   Notifications DGFT
Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
October 1, 2026   Notifications DGFT
RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruptions.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.

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Home › Highlights › Service Tax › 2015 › July, 2015 › This
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Service Tax

Busines Auxiliary Service - individuals cannot be subjected to...

Service Tax Liability for Business Auxiliary Services Begins May 1, 2006; Ignorance Not a Defense.

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Service Tax July 20, 2015 Case Laws AT
Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - AT
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