Service Tax - Withdrawal of Circulars "

CBEC has withdrawn various circulars vide its circular No. 93/4/2007-ST dated 10.5.07.

Only after passage of 3 and half months, CBEC could get to know the inadvertent error in its circular and issued a corrigendum dated 29-8-2007.

 Vide corrigendum dated 29-8-2007, CBEC says that the F. No. B.43/1/97-TRU dated 06.06.1997 has been withdrawn.

Reference to circular F. No B.43/7/97-TRU dated 11.07.1997 has been mentioned inadvertently.

Now the Correct Position is as follows 

Circular No.	Circular Title	Status
F. No. B.43/1/97-TRU dated 06.06.1997	Imposition of Service Tax on services rendered by Custom House Agents and Steamer Agents regarding.	Withdrawn
F. No B.43/7/97-TRU dated 11.07.1997	Service Tax on Clearing & Forwarding Agents and rent-a-cab scheme operators.	Still in force (However in view of Circular no. 96/7/2007-ST dated 23.8.2007, existence of this circular is still doubtful)

 

Withdrawal of circulars clarifies which service tax advisory was rescinded and which advisory remains applicable. A corrigendum corrects an earlier communication by withdrawing the circular on imposition of service tax on services by Custom House Agents and Steamer Agents, while confirming the circular on service tax for Clearing & Forwarding Agents and rent-a-cab scheme operators remains in force, subject to doubts from subsequent guidance.