https://www.taxtmi.com/article/detailed?id=76 CBEC issued two master circulars consolidating service tax clarifications and procedures: Circular No. 96/7/2007-ST clarifies scope of taxable services (including subcontractor services, courier, manpower supply, depository services, mandap keeper, chit funds, and exemptions) and confirms statutory primacy; Circular No. 97/8/2007 consolidates registration, payment, filing and record rules, prescribes registration triggers, payment cycles, e payment norms, audit and adjudication limits. Both circulars also clarify Cenvat Credit eligibility and distribution under the Cenvat Credit Rules, including treatment of inward transportation, outward freight when integral to sale, mobile telephony credits, and cash payment requirements for road transport tax liabilities. en-us Wed, 19 Sep 2007 00:00:00 +0530 Thu, 12 Mar 2009 10:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=76 CBEC issued two master circulars consolidating service tax clarifications and procedures: Circular No. 96/7/2007-ST clarifies scope of taxable services (including subcontractor services, courier, manpower supply, depository services, mandap keeper, chit funds, and exemptions) and confirms statutory primacy; Circular No. 97/8/2007 consolidates registration, payment, filing and record rules, prescribes registration triggers, payment cycles, e payment norms, audit and adjudication limits. Both circulars also clarify Cenvat Credit eligibility and distribution under the Cenvat Credit Rules, including treatment of inward transportation, outward freight when integral to sale, mobile telephony credits, and cash payment requirements for road transport tax liabilities. Articles Service Tax Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=76