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        News and Press Release

        UNION BUDGET 2012-13 – INDIRECT TAXATION - SERVICE TAX.

        March 16, 2012

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        Union Budget Focuses on Rationalisation Measures in Indirect Taxes.

        Service Tax Exempted on Copyrights Relating to Recording of Cinematographic Films.

        Service Tax Exempted for Items on Negative List Health Care, Services Provided by Charities, Religious Persons, Independent Journalists, Sportspersons Among Others also Exempted from Service Tax.

        One Page Common Return for Central Excise and Service Tax Proposed.

        Service Tax Rate Raised from 10 Per Cent to 12 Per Cent.

        Service tax rate increase coupled with expanded exemptions and a proposed common return for indirect tax compliance. Service tax rate increased and rationalisation measures expand exemptions: copyrights relating to recording of cinematographic films are exempt; specified negative-list items including health-care services, charities, religious persons, independent journalists and sportspersons are excluded from service tax; and a one-page common return for Central Excise and Service Tax is proposed to simplify compliance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax rate increase coupled with expanded exemptions and a proposed common return for indirect tax compliance.

                                Service tax rate increased and rationalisation measures expand exemptions: copyrights relating to recording of cinematographic films are exempt; specified negative-list items including health-care services, charities, religious persons, independent journalists and sportspersons are excluded from service tax; and a one-page common return for Central Excise and Service Tax is proposed to simplify compliance.


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