Review of Circulars issued on matters relating to Service Tax - Issue of Master Circulars - Reg. "

Government decided to undertake a comprehensive review of all the clarifications issued in various forms since the introduction of service tax on matters relating to service tax taking onto account the changes in the statutory provisions, judicial pronouncements and other material factors and appointed a Committee under Shri T.R.Rustagi, former Chief Commissioner of Customs & Central Excise to undertake the review of clarifications.   

Comments, views and suggestions were also sought from the trade and industry associations, departmental officers and others.

Shri T.R.Rustagi submitted his report to the Government and the report of Shri T.R.Rustagi has been placed on the CBEC web site for comments and suggestions on 9.3.2007.  

Taking into consideration the report submitted by Shri T.R. Rustagi, views and suggestions received from the trade and industry associations, departmental officers and others, Government proposes to issue two comprehensive circulars on matters relating to Service Tax, one on technical issues and the other on procedural issues in lieu of all the existing clarifications issued so far.  

CBEC solicits views, comments and suggestions on the draft circulars, particularly suggestion for inclusion of any additional issues in the proposed circulars, from the trade and industry associations, departmental officers and others. The views, comments and suggestions may be sent so as to reach CBEC on or before 29^th June, 2007.  

Comments and suggestions on the draft circulars -

(i) on technical issues may be sent to Shri Girdhar G. Pai, Under Secretary (TRU), CBEC, Room No.146-G, North Block, New Delhi. Fax No. 011-23093037. E-mail: [email protected]

(ii) on the procedural issues may be sent to Shri G.D. Lohani, OSD (Service Tax), CBEC, North Block, New Delhi. Fax No. 011-23092275. E-mail: [email protected] / [email protected]                 

For Draft Circular on Procedural issues in Service Tax-clarification reg. - Click here

For Draft Circular on Clarification on technical issues relating to scope and classification of taxable services, levy of service tax and valuation of taxable services - reg. - Click here

Government will issue two comprehensive circulars after taking into account the views, comments and suggestions received on the draft circulars. The proposed circulars will supersede all circulars, clarifications and communications issued from time to time by the CBEC, D.G.(Service Tax) and various field formations on issues relating to Service Tax.

 

Service tax master circulars to consolidate and supersede prior clarifications, with stakeholder consultation invited before finalisation. Government proposes two Master Circulars on service tax - one on technical issues (scope, classification, levy and valuation) and one on procedural issues - based on a committee review and stakeholder input; draft circulars are open for comments and, once finalised, will supersede all prior circulars and clarifications issued by CBEC, DG (Service Tax) and field formations.