15.1 It may be noted that this letter does not set out all the changes in an exhaustive manner. It attempts to give a very broad and quick understanding of the important issues using largely words of common usage for easier understanding. The letter should thus not be used for interpreting the specific legal provisions in case it causes any ambiguity. The wordings used in the relevant statutory provisions or notifications alone have legal legitimacy.  

15.2 Despite best efforts it is human to make some errors and omissions in the drafting of various provisions. I shall be extremely thankful if you could either inform me or my colleagues of such inadvertent errors as soon as possible. You may also inform about any operational, administrative or any other difficulty faced or anticipated in the implementation of the new proposals either by the trade or by the field formations. You may contact as follows:

Shri Roopam Kapoor OSD (TRU), Tel. No.23095590, email: [email protected]  

Shri J.M. Kennedy, Director (TRU), Tel. No.23092634, email: [email protected]  

Shri Shobhit Jain, OSD (TRU), Tel. No.23094693, email: [email protected]  

Shri Samar Nanda, US (TRU), Tel. No.23092037, email: [email protected]  

Shri Kumar Gaurav Dhawan, TO (TRU), Tel. No.23094819, email: [email protected]  

15.3 I shall like to acknowledge the tremendous help that I and my team have received from our seniors: by their encouragement and words of wisdom that come only with experience. It is impossible to capture adequately in words my thanks to all my colleagues in the Department or other Ministries and members of commerce and industry, who gave us a lot of fodder for thought, which set us in motion to meet the challenge that our nation faces. And lastly my very sincere thanks to all my colleagues in TRU for generating able and imaginative ideas and burning midnight lamps throughout the process of budget making while their families waited for them to arrive home only to leave after a short sleep for another day of arduous work. I can, however, well imagine the tremendous sense of satisfaction and fulfillment they would have had at the end of this engrossing exercise.  

Non-exhaustive service tax guidance emphasizes statutory wording controls interpretation and asks stakeholders to report implementation issues. The press-release provides a broad, non exhaustive overview of service tax changes and warns that the exact wording of statutory provisions and notifications alone has legal legitimacy; it invites stakeholders to report drafting errors, operational or administrative difficulties in implementation to designated departmental contacts.