Service Tax correction: amends notification to change a proviso's column reference from one column to another.
Corrigendum to notification No. 31/2012-Service Tax substitutes the proviso to clause (d) reading "column (4)" with "column (3)", correcting the published column cross-reference in the Gazette entry without altering other substantive provisions.

Fixation of tariff values: substituted tables set import valuation benchmarks for vegetable oils, metals, and scrap.
The Central Board of Excise & Customs amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1 and TABLE 2 to fix tariff values: TABLE 1 sets US$ per metric tonne values for specified vegetable oils, Brass Scrap (all grades), and Poppy Seeds (with several oil entries unchanged), and TABLE 2 establishes valuation benchmarks for gold and silver where specified notification benefits are claimed.

Customs administrative designation changed: preventive chief commissioner's jurisdiction moved from one city to another by notification
The Central Board of Excise and Customs, exercising powers under section 4(1) of the Customs Act, has amended Notification No. 14/2002 - Customs (N.T.) by substituting, in the Table against serial number 34 column (2), the words and brackets identifying the Chief Commissioner of Customs (Preventive) at the previously listed city with words and brackets identifying that post at a different city, as promulgated by Notification No. 54/2012.

Exemption for exporter commission services limited by FOB value; strict documentation, registration and periodic filing required.
Exemption applies to service tax on commission agent services provided by agents located outside India and used for export of goods, subject to a cap linked to the free on board value and to conditions including declaration of commission in the shipping bill, invoices issued in the exporter's name, registration with an export promotion council, possession of Import Export Code, prior intimation to the jurisdictional authority in Form EXP3, and certified half yearly filing in Form EXP4 with supporting originals and agreements; specified export categories are excluded and excess commission beyond the cap is taxable.

Rebate of service tax for exporters: entitlement via prescribed rates or document-based refund subject to specified conditions.
Rebate of service tax is allowed to exporters for specified services used for export, by refund, subject to exclusions including services covered by certain CENVAT Credit Rules provisions and where CENVAT credit has been taken. Claims may be made either under a Schedule of rates applied as a percentage of FOB value or on the basis of certified documents evidencing actual service tax paid; procedural registration, shipping bill declarations, minimum thresholds, time limits, certification and verification by Central Excise officers apply, and rebates are recoverable if export proceeds are not realized within the foreign exchange period.

Minimum Export Price removal on onions allows exports without MEP while requiring daily quantity reports.
The Central Government amended the Foreign Trade Policy notification to remove the Minimum Export Price on onions with immediate effect, allowing export without any MEP, and required the 13 designated State/UT Export Authorities to send daily reports of registered export quantities to the Directorate General of Foreign Trade at the specified e mail address for monitoring.

Service tax construction: references to section 66 are to be read as section 66B for levy and collection.
The Order declares that, for purposes of service tax levy and collection, references to the earlier charging provision in Chapter V of the Finance Act, 1994 or any other Act shall be construed as references to the newly inserted charging provision, thereby removing doubt about existing cross references.

Special Court designation for PMLA offences allows consolidated trial of connected cases against specified accused.
The Central Government, exercising its power under section 43(1) of the Prevention of Money laundering Act and in consultation with the Chief Justice of the High Court, designates the Court of Special Judge I, CBI (ACB), Ranchi, as the Special Court to try offences punishable under section 4 of the Act in respect of all cases connected with the offences alleged against the named accused.

Designation of Sessions Courts under PMLA assigns all Courts of Session or Additional Sessions Judges in Delhi jurisdiction.
Amendment replaces the Annexure entry by designating All Courts of Session or Additional Sessions Judges in Delhi as the courts competent under the Prevention of Money laundering Act, applying to those courts in respect of their respective districts within the National Capital Territory of Delhi.

Corrigendum to Customs Order: amends show cause notice reference to include addendum, clarifying documents in proceedings.
The Board amends a prior office order by substituting the cited SCN reference to read: "SCN F.No.DRI/AZU/INV-5/2010 dated 23.09.2010 and ADDENDUM F.No. DRI/AZU/INV-5/2010/3247 to 3254 dated 28.12.2010 issued to the SCN F.No.DRI/AZU/INV-5/2010 dated 23.09.2010," exercising powers conferred under the Customs Notification issued under the Customs Act; the corrigendum also lists recipients for information and necessary action.

Common Adjudicating Authority assignment directs Customs adjudication of a show cause notice under Customs Act procedures.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the matter of M/s Sun Tan Trading Co. Ltd. and others to the Commissioner of Customs (Adjudication), Mumbai for adjudication pursuant to the statutory notification empowering assignment of non tariff customs matters.

Security instrument amendment: inclusion of bank guarantee alongside fixed deposit receipt for customs conditions under customs regulation.
The Central Government amends the Annexure to Notification No. 12/2012 by substituting in Condition No. 93 the words "Fixed Deposit Receipt" with "Fixed Deposit Receipt or Bank Guarantee", thereby permitting a bank guarantee as an alternative form of security for the specified import-related condition under the customs notification.

Bank Guarantee acceptance permitted alongside Fixed Deposit Receipt under amended notification security conditions.
The notification amends the ANNEXURE to Notification No. 12/2012-Central Excise by substituting the words "Fixed Deposit Receipt" with "Fixed Deposit Receipt or Bank Guarantee" in Condition No. 42 and Condition No. 43, thereby permitting a bank guarantee as an alternative form of security under those conditions.

Assignment of Adjudicating Authority: Board directs transfer of DRI show cause notice to Commissioner for adjudication under Customs Act.
The Board, invoking Notification No.15/2002-Customs (N.T.) under section 4(1) of the Customs Act, assigns a Directorate-initiated show cause notice in the matter of M/s Eastern Silk Industries Ltd. to the Commissioner of Customs (Airport & Admn.), Custom House, Kolkata, for purpose of adjudication, thereby transferring adjudicatory authority to the named Commissioner under the Customs Act.

Export obligation rules revised: 100% bank guarantee for common service providers, documentation, sectoral and scrip clarifications.
Amendments require authorisations (from 5 June 2012) to specify capital goods and the export-obligation quantum for Common Service providers, mandate a bond with a bank guarantee equal to 100% of duty foregone (providable by provider, a user, or combination), require shipping bills for users to record EPCG authorisation details and prior notification to the Regional Authority, clarify counting of users/Authorization Holder for obligations, relax TUFS and SHIS conditions where benefits are refunded or surrendered, and introduce reduced export obligations for specified green technologies and additional definitional and transfer rules for Status Holders Incentive Scheme scrips.

Insertion of Form 32 and substitution of multiple LLP filing forms under the amendment updates prescribed procedural documentation.
Amendment to the Limited Liability Partnership (Amendment) Rules, 2012 inserts Form 32 and substitutes new versions for Forms 1, 2, 3, 4, 5, 8, 11, 12, 15, 17, 18, 22, 23, 24, 25, 27, 28, 29 and 31, updating the prescribed filing forms required for LLP procedural compliance.

Schedule amendments to VAT: reclassification and insertion of goods altering taxable and exempted items under the Act.
The notification amends Schedules to the Delhi Value Added Tax Act, 2004 by substituting, inserting and omitting specified entries: the First Schedule is revised to reclassify certain stationery, religious articles, blood products and to insert tricycles, kites, second hand goods and hair accessories and to raise a footwear threshold; the Third Schedule omits particular words, sub entries and several whole entries; the Fourth Schedule substitutes the tobacco entry to broaden covered tobacco products. The changes take effect from the notified commencement date.

Amendment under Chartered Accountants Act substitutes an appointed chairman entry, effective upon Gazette publication.
Amendment under Section 28A of the Chartered Accountants Act substitutes the first serial entry of the earlier G.S.R. 38(E) notification to identify a specific individual as Chairman with an associated address, and states the amendment takes effect from publication in the Official Gazette.

Inclusion of section 28AAA amends two customs notifications to add statutory reference and table entry.
Amendment of two Customs notifications to add section 28AAA. Notification 44/2011 Customs (N.T.) is revised in its opening paragraph to substitute the reference "Section 17 and Section 28" with "section 17, section 28 and section 28AAA". Notification 40/2012 Customs (N.T.) is amended by inserting a new table item "(vi a) Section 28AAA;" against serial number 3 in column (3), placing the provision into the notification's schedule.

Exchange rate determination for customs: official conversion rates set for imported and export goods, effective June 2012.
Determination of rate of exchange for specified foreign currencies under section 14 of the Customs Act, 1962, effective 22nd June 2012, superseding the earlier notification of 7th June 2012, and fixing distinct conversion rates for imported and export goods as listed in Schedule I and Schedule II; includes corrigenda correcting earlier printed figures for the Kenyan Shilling.