Service tax notification amendment removes specified items from the notified table, altering taxable services under the principal notification.
Notification No. 03/2006 ST dated 01.03.2006 amends Notification No. 3/94-Service Tax (30.06.1994) by omitting Sr. Nos. 9 and 10 and their related entries from the TABLE, thereby removing those items from the list of services notified under the principal notification.

Effective rate of duty exemptions set for goods under Chapters 1-25, specifying rates, conditions and packaging criteria.
Prescribes exemption of excisable goods from so much of excise duty as exceeds the effective rate specified in a Table linking tariff headings to descriptions, ad valorem or specific rates and conditions. The Table lists foodstuffs, agricultural derivatives, tobacco and other goods with nil or specified rates, and qualifications covering packaging, retail price thresholds, brand name restrictions, intra factory medicament use and content disclosure. An Annexure prescribes certificates and declarations required to claim exemptions and procedural time limits. Numerous subsequent notifications amend entries, rates and conditions.

Rescission of service tax notifications: specified prior notifications revoked, effective from the first of March, 2006.
The Central Government, invoking powers under the Finance Act, rescinds nineteen specified Service Tax notifications and their amendments, effective from the 1st day of March, 2006, while preserving the validity of actions done or omitted before that date; the rescinded instruments and their Gazette publication/amendment history are listed in an annexed table.

MRP-based abatement for excisable goods sets retail-value percentages determining assessable value under central excise rules.
The Central Government prescribes percentage abatements of the maximum retail sale price to determine assessable value of packaged excisable goods under section 4A of the Central Excise Act. A detailed table links tariff headings and goods descriptions to fixed abatement percentages (or no abatement where indicated), covering foodstuffs, beverages, toiletries, household and electrical goods, chemicals, construction materials and automotive parts. "Retail sale price" is defined to include taxes, freight, dealer commissions and ancillary charges for valuation.

Service tax effective rate caps taxable value for specified services, conditioned on inclusive invoicing and credit exclusions.
The Notification exempts specified taxable services from service tax to the extent that tax in excess of the amount computed on a specified percentage of the gross amount charged is relieved. For each listed service the Table sets the percentage of gross amount to be treated as the taxable value and prescribes conditions-notably that invoices, bills or challans indicate inclusion of charges for catering, accommodation, transport or other inputs-and excludes cases where CENVAT credit has been availed or earlier specified notification benefits taken.

Corrigendum to central excise notifications clarifies tariff corrections and lists amended entries and references and confirms excise rate for naphtha.
Corrigendum to Central Excise notifications corrects tariff descriptions, list entries, HS headings and table cross references by specifying exact textual substitutions for affected notifications and explanatory notes, and confirms that corrected texts appear in the departmental letter or gazette copies; it also records issuance of a notification prescribing the effective excise duty rate on naphtha.

Research donation deduction eligibility requires approved institutions to keep separate research accounts and submit audited auditor certificates.
M/s National Council of Science Museum, Kolkata is approved for donation-based research deduction purposes for 1-4-2001 to 31-3-2004 as an institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the return due date or within ninety days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for scientific research.

Research donation deduction under Section 35(1)(ii) approved subject to separate accounts, audited filing and auditor certification.
Approval is granted to the organization for purposes of Section 35(1)(ii) as an institution partly engaged in research, conditional on maintaining separate accounts for research activities and submitting, for each approved financial year, the audited Income & Expenditure account for those research activities to the competent income-tax authority by the due date for filing the return or within ninety days of notification, whichever is later, together with an auditor's certificate specifying amounts received for qualifying research donations and certifying that the expenditure was for scientific research.

Adjudication authority appointment designates Commissioner (Adjudication) New Delhi to act as specified Commissioners for adjudicating show cause notices.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), New Customs House, New Delhi to act in specified Commissioner roles for the sole purpose of adjudicating show cause notices issued by the revenue intelligence unit in relation to a named importer and others, with the designation limited to those proceedings and not extending beyond the specified matters.

Appointment under Customs Act: Commissioner designated to adjudicate a Directorate-issued show cause notice to specified parties.
The Central Board of Excise and Customs designates the Commissioner of Customs, Ahmedabad to act as the Commissioners of Customs for Kandla, Cochin, Chennai and Jamnagar to adjudicate a specified show cause notice issued to M/s M.K. Industries and others, conferring on the designated Commissioner authority to hear and determine matters arising from that notice under the statutory appointment power.

Adjudicating authority appointed under Customs Act to hear DRI-issued show cause notice against specified exporters.
The Central Board of Excise and Customs, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Central Excise, Thane II Commissionerate to act as Commissioner of Customs (Export), Sahar, Mumbai for the purpose of adjudicating the show cause notice issued to M/s Prominent Exim Pvt. Ltd. and others by the Additional Director General, Directorate of Revenue Intelligence dated 27 September 2005.

Adjudication appointment: Commissioner of Customs (Imports), Mumbai designated to adjudicate specified show cause notices under Customs Act.
Appointment under section 4(1) of the Customs Act designates the Commissioner of Customs (Imports), Mumbai to act as the specified officer for adjudication and investigation of two listed show cause notices, identifying the parties and allocating responsibility to the Commissioner, Customs (Gujarat), Ahmedabad and the Commissioner, Customs (Preventive), Mumbai as set out in the notification's table.

Appointment of adjudicating authority under Customs Act to adjudicate a specified show cause notice issued by revenue intelligence.
The Central Board of Excise and Customs, under powers of section 4 of the Customs Act, appoints the Additional Commissioner of Customs, Air Cargo (Import and General), New Custom House, New Delhi to act as Additional Commissioner of Customs at the Container Freight Station, Patparganj, for adjudication of matters relating to the show cause notice issued to M/s E.I. Dupont and others by the revenue intelligence directorate, limiting the designation to those specified proceedings.

Special adjudicator appointment: Commissioner to adjudicate revenue intelligence show cause notices concerning M/s S.Y. International and others.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Air Cargo Complex, New Delhi to act as Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi for the limited purpose of adjudicating show cause notices issued in respect of M/s S.Y. International and others by the revenue intelligence unit.

Exchange rate conversion for exported goods updated establishing specified foreign currencies' Indian rupee equivalents for customs valuation.
Notification prescribes the exchange rate for conversion applicable to exported goods under section 14(3)(a)(i) of the Customs Act, 1962, superseding an earlier notification and stating that the rupee equivalent for each foreign currency shall be the rate specified in the appended Schedule I (unit rates) and Schedule II (per one hundred units).

Exchange rate determination sets converted foreign currency rates for imported goods effective from the notified effective date.
The Board, under the Customs Act, determines conversion rates for specified foreign currencies into Indian rupees and vice versa, effective from 1 March 2006, superseding the earlier notification; two schedules set the operative rates - Schedule I for rates per one unit and Schedule II for the rate per one hundred units - to be used for customs valuation and related import procedures.

Tax deduction for scientific research: approved institutions must maintain separate research accounts and submit audited certificates timely.
Approval under Section 35(1)(ii) has been granted to M/s International Institute of Bio Technology and Toxicology as a University/College or other institution partly engaged in research for specified years. The approved organization must maintain separate accounts for research activities, submit audited Income and Expenditure accounts by the due date or within 90 days of notification, and include an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.

Amendment to Target Plus Scheme modifies coverage for gems and diamonds and adds/excludes specified commodity categories.
DGFT amends the Target Plus Scheme to alter scope and exclusions: deleting Gems & Jewellery shipping bill references; deleting a note; inserting that supplies to certain units are covered; substituting the precious stone description to "Diamonds and other precious, semi precious stones"; renumbering a sub paragraph; and adding ores and concentrates, cereals, sugar, and crude petroleum oil and petroleum based products among the enumerated items. The amendment specifies an effective commencement date and is issued under the Foreign Trade (Development & Regulation) Act and cited Foreign Trade Policy provisions.

Approval under section 35(1)(ii) imposes research accounting and audited certification requirements for donor deductions compliance required.
Approval is granted to M/s Institute of Kidney Diseases & Research Centre as an institution partly engaged in research, subject to maintaining separate accounts for research, submitting audited Income and Expenditure accounts for each approved year to the tax exemption authority by the due filing date or within ninety days of the notification, and furnishing an auditor's certificate specifying amounts received for research eligible for donor deductions and certifying that the expenditure was for scientific research.

Research donation deduction approved for an institution subject to separate accounts, audited filing and auditor certification.
Approval is granted to M/s Cancer Institute (WIA), Adyar, Chennai for research donation deduction as an 'Institution', subject to maintaining separate accounts for research activities; submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the later of the return filing due date or within ninety days of the notification; and providing an auditor's certificate specifying eligible donation amounts and certifying that the expenditures were for scientific research.