Notifications and Circulars

---

 

Service Tax - ST - 15 /2014 - 11-07-2014

Resident private limited company specified as class of person for the purpose of Advance Ruling

---

Service Tax - ST - 14/2014 - 11-07-2014

Place of Provision of Services (Amendment) Rules, 2014

---

Service Tax - ST - 13/2014 - 11-07-2014

Point of Taxation (Amendment) Rules, 2014

---

Service Tax - ST - 12/2014 - 11-07-2014

Prescribes rate of Interest for late payment of service tax - Section 75

---

Service Tax - ST - 11/2014 - 11-07-2014

Service Tax (Determination of Value) Amendment Rules, 2014

---

Service Tax - ST - 10/2014 - 11-07-2014

Amendment in Notification No. 30/2012 - Notification under sub-section (2) of section 68 - Reverse Charge

---

Service Tax - ST - 09/2014 - 11-07-2014

Service Tax (Amendment) Rules, 2014

---

Service Tax - ST - 08/2014 - 11-07-2014

Amendment in Notification No. 26/2012 - Abatement rates

---

Service Tax - ST - 07/ 2014 - 11-07-2014

Amendment in Notification No.12/2013 - Exemption on services provided to SEZ authorised operations

---

Service Tax - ST - 06/2014 - 11-07-2014

Amendment in Notification No.25/2012-Service Tax - Mega exemption notification

---

 

Circulars

---

 

178/4/2014-ST - 11-07-2014

Manner of distribution of common input service credit under rule 7(d) of the Cenvat Credit Rules, 2004 - regarding.

---

D.O.F. No. 334/15/2014-TRU - 10-07-2014

Union Budget, 2014-15: Changes in Service Tax - reg.

---

 

Service tax amendments clarify advance rulings, place and point of taxation, valuation, reverse charge and exemptions. Service Tax amendments implement Budget 2014-15 changes: resident private limited companies specified for advance rulings; amendments to Place of Provision of Services and Point of Taxation rules; updates to determination of value and prescribed interest for late payment; changes to reverse charge notifications, abatement rates, and exemptions including SEZ authorised operations; and modification of the mega exemption notification. A circular clarifies distribution of common input service credit under rule 7(d) of the Cenvat Credit Rules, 2004, and a departmental communication consolidates the Budget changes.