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Notifications
All › Service Tax › Service Tax - 2017
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No. 18/2017 - Dated: 22-06-2017 - ST Service Tax
Service Tax (Fourth Amendment) Rules, 2017
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Return Filing Deadline revised for quarterly service tax returns; specific submission and revision timelines prescribed.
The amendment inserts provisos into the Service Tax Rules prescribing that the return for April-June 2017 be submitted by the fifteenth day of August 2017 in Form ST-3 or ST-3C, and that any revised return for that period be submitted within forty-five days from the date of submission of the original return.
No. 17/2017 - Dated: 04-05-2017 - ST Service Tax
Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to exempt life insurance services under 'Pradhan Mantri Vaya Vandana Yojana'.
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Exemption of life insurance services under Pradhan Mantri Vaya Vandana Yojana added to service tax notification entries.
Amendment to notification No.25/2012-Service Tax inserts a new item exempting life insurance services under Pradhan Mantri Vaya Vandana Yojana, thereby extending the list of services treated as exempt in the principal notification by textual insertion into the enumerated entries.
No. 16/2017 - Dated: 13-04-2017 - ST Service Tax
Service Tax (Third Amendment) Rules, 2017
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Service tax option for vessel import transport permits alternative CIF based payment to discharge service tax liability.
The amendment designates the importer as the person liable for service tax on transportation of goods by a vessel from outside India up to the customs station of clearance where both service provider and recipient are located in non taxable territory. It introduces an elective mechanism allowing that liable person to discharge service tax by paying an amount calculated on the basis of the CIF value of the imported goods, and updates related rule cross references.
No. 15/2017 - Dated: 13-04-2017 - ST Service Tax
Seeks to Amend Notification No. 30/2012-Service Tax, dated the 20th June, 2012 - Reverse Charge Mechanism
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Reverse charge mechanism: importer liable for service tax on foreign-to-India vessel transportation to customs station.
Amendment clarifies reverse charge liability: a business entity in the taxable territory who is a litigant, applicant or petitioner is the recipient of legal services; non-assessee online recipient is as defined in Service Tax Rules; and the importer is liable to pay service tax for vessel transportation of goods from outside India up to the customs station of clearance when both provider and recipient are located in non-taxable territory.
No. 14/2017 - Dated: 13-04-2017 - ST Service Tax
Point of Taxation (Amendment) Rules, 2017
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Point of taxation: bill of lading date fixes tax point for cross-border sea transport services between non-taxable territories.
A new rule 8B to the Point of Taxation Rules, 2011 provides that for services by a person located in non-taxable territory to a person in non-taxable territory consisting of transportation of goods by vessel from outside India to the customs station of clearance in India, the point of taxation is the date of the bill of lading of such goods in the vessel at the port of export.
No. 13/2017 - Dated: 12-04-2017 - ST Service Tax
Service Tax (Settlement of Cases) Amendment Rules, 2017
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Settlement application requirement: mandatory new form and disclosure rules require forwarding applications and annexures to tax commissioner.
The amendment mandates Form SC (ST)-2 for settlement applications under the Excise Act as applied to service tax and modifies cross references to allow either Form SC (ST)-1 or Form SC (ST)-2 as applicable. It substitutes the disclosure rule to require the Settlement Commission to forward the application and all annexures, statements and accompanying documents to the Commissioner of Central Excise or Commissioner of Service Tax when calling for a report, and sets out the content, verification and procedural requirements for Form SC (ST)-2 including fee payment and annexure attestation.
No. 12/2017 - Dated: 31-03-2017 - ST Service Tax
Service Tax (Advance Rulings) Amendment Rules, 2017
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Definition of Authority in Service Tax Advance Rulings amended to align with Customs Act advance rulings provision.
Amendment substitutes clause (b) in rule 2 of the Service Tax (Advance Rulings) Rules, 2003 so that "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act. The Service Tax (Advance Rulings) Amendment Rules, 2017 are notified as No. 12/2017-Service Tax and commence on 1 April 2017.
No. 11/2017 - Dated: 23-03-2017 - ST Service Tax
CBEC specifies the jurisdiction of (i) Chief Commissioner of Central Excise, (ii) Commissioner of Central Excise (iii) Commissioner of Central Excise (Appeals)
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Delegation of Chief Commissioner powers to Principal Commissioners with additional charge for specified service tax jurisdiction.
Delegates the powers exercisable by a Chief Commissioner to Principal Commissioners who hold additional charge of a Chief Commissioner, confined to the service tax jurisdiction specified in an earlier notification, under the enabling provisions of the Central Excise Act, Finance Act and relevant Central Excise and Service Tax rules.
No. 10/2017 - Dated: 08-03-2017 - ST Service Tax
Seeks to amend Notification No 25/2012-Service Tax, dated 20.6.2012
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Scope of service tax exemption narrowed: clause (b) limited to pre school through higher secondary education, others excluded.
Inserts a proviso in entry 9, clause (b) after sub-clause (iv) to provide that clause (b) shall not apply to educational institutions other than those providing pre-school education and education up to higher secondary school or equivalent, thereby preserving clause (b)'s applicability to pre-school through higher secondary institutions; effective from the first day of April, 2017.
No. 9/2017 - Dated: 28-02-2017 - ST Service Tax
Service Tax liability on admission to a museum - Retrospective exemption from 1st day of July, 2012 to 31st day of March, 2015
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Service tax exemption for museum admission grants retrospective relief from past tax collection under a government directive.
The Central Government directed that service tax otherwise payable on services by way of admission to a museum for a specified past period, during which a general practice of non levy prevailed, shall not be required to be paid, exercising its statutory administrative powers to exempt collection retrospectively.
No. 8/2017 - Dated: 20-02-2017 - ST Service Tax
Central Government directs that the service tax payable on services by the operators of Common Effluent Treatment Plant, under section 66B of the Finance Act, 1994 but for the said practice, during the said period, shall not be required to be paid
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Service tax non-requirement for CETP services: central directive relieves payment for past period due to prevailing practice.
The Central Government, satisfied that a generally prevalent practice led to non-levy of service tax on services by operators of Common Effluent Treatment Plants for effluent treatment during the period from 1 July 2012 to 31 March 2015, directs that the service tax payable on those services shall not be required to be paid for that period under the powers conferred by the Central Excise Act and the Finance Act.
No. F. No. 354/149/2016-TRU - Dated: 13-02-2017 - ST Service Tax
Corrigendum - Notification No. 48/2016-Service Tax, dated the 9th November, 2016
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Currency reporting requirement amended to require exchange rate disclosure and Krishi Kalyan Cess reference updated to point of taxation.
Corrigendum amends Notification No. 48/2016 to require that service tax documentation state both the currency in which the value of taxable service is charged and the exchange rate of that currency in rupees, and replaces earlier wording on Krishi Kalyan Cess paid in advance with wording linking the amount of cess to payments consequent to the point of taxation.
No. 7/2017 - Dated: 02-02-2017 - ST Service Tax
Amendment In Notification No.25/2012 Service Tax, dated the 20th June, 2012
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Exemption for regional air passenger transport funded by viability gap funding introduced, subject to operational and temporal limits.
The notification amends Service Tax entries: omits "residential" in entry 9B(a); inserts exempt entry 23A for passenger air transport under the Regional Connectivity Scheme when paid via Viability Gap Funding, limited to one year post-airport commencement; inserts exempt entry 26D for life insurance services by Armed Forces Group Insurance Funds to their members; substitutes entry 30 to define taxable services as processes amounting to manufacture or specified job work with listed categories and a monetary aggregate condition for certain processes; and adds clause (ya) defining "process amounting to manufacture or production of goods" by reference to excise-liable processes. Commencement and certain provisions await Finance Bill assent, otherwise effective 2 February 2017.
No. 6/2017 - Dated: 30-01-2017 - ST Service Tax
Service Tax (Second Amendment) Rules, 2017
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Online information and database access services: transitional rule requires payment of past-period service tax by a prescribed deadline.
The amendment adds a proviso to the Service Tax Rules requiring that service tax on online information and database access or retrieval services supplied from a non-taxable territory and received by a non-assessee online recipient be paid to the credit of the Central Government for the specified prior months by a prescribed deadline, operating as a transitional compliance mechanism for cross-border digital services.
No. 5/2017 - Dated: 30-01-2017 - ST Service Tax
Seeks to amend Notification No. 25/2012-Service Tax, dated the 20th June, 2012
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Service Tax amendment: substitution of proviso to extend applicability to clause (b) as well in notification.
The Central Government, invoking powers under section 93(1) of the Finance Act, 1994, amends the proviso to entry 34 in Notification No.25/2012-Service Tax by substituting the words "clause (a)" with "clause (a) or clause (b)", thereby extending the proviso's applicability to include clause (b).
No. F. No. 354/42/2016-TRU - Dated: 18-01-2017 - ST Service Tax
Corrigendum - Notification No. 1/2017-Service Tax, dated the 12th January, 2017
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Correction to service tax notification narrows the phrase to clarify recipient scope under clause (c).
Corrigendum substitutes wording so that the phrase "customs station of clearance in India" reads "customs station of clearance in India received by persons specified in clause (c)", thereby qualifying the recipients to whom the notification's reference applies.
No. 4/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the abatement for tour operator services
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Tour operator abatement rationalized with conditions: no CENVAT credit taken and billing must state inclusive tour charges.
Amendment revises the tour operator abatement by substituting the table entry to provide the abatement subject to two conditions: (i) CENVAT credit on inputs and capital goods used for providing the taxable service has not been taken under the CENVAT Credit Rules, 2004; and (ii) the bill indicates the charge is inclusive of accommodation and transportation and the amount charged is the gross amount for the tour including those charges. The substitution takes effect from the date specified in the notification.
No. 3/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
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Service tax liability for maritime import transportation shifted to the Indian person complying with customs clearance provisions.
The notification amends the service tax exemption framework to include transportation of goods by vessel from outside India up to the customs station of clearance, adds a Table entry reflecting its tax treatment and abatement, and provides that when both provider and recipient are in non taxable territory the person in India who complies with customs clearance obligations for the goods is liable to pay service tax.
No. 2/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
Show AI Summary
Aggregator exclusion for lodging platforms clarified, and customs-compliant importer designated liable for vessel carriage service tax.
The amendment excludes from the definition of aggregator persons who only connect customers with lodging-service providers where the provider is service-tax registered and receives the entire consideration directly. It also designates as liable for service tax the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962, for goods transported by vessel from outside India to the customs station of clearance, when both supplier and recipient are located in non-taxable territory.
No. 1/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch
Show AI Summary
Service tax exemption withdrawal for cross border vessel transport and clarification on rural banking facilitator exemption.
Amendment substitutes entry 29(g) to exempt services by a business facilitator or business correspondent to a banking company for rural branch accounts, and replaces the proviso in entry 34 to provide that the exemption shall not apply to online information and database access or retrieval services received by certain persons, or to services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when received by specified persons.

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Central Government directs that the service tax payable on services by the operators of Common Effluent Treatment Plant, under section 66B of the Finance Act, 1994 but for the said practice, during the said period, shall not be required to be paid - 8/2017 - Service Tax

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Service tax non-requirement for CETP services: central directive relieves payment for past period due to prevailing practice.
The Central Government, satisfied that a generally prevalent practice led to non-levy of service tax on services by operators of Common Effluent Treatment ... Summary

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