https://www.taxtmi.com/article/detailed?id=2052 Service tax measures widen the taxable base (notably all air conditioned restaurants), curtail selected exemptions, reduce abatement for luxury residential supplies, and grant a limited retrospective exemption to Indian Railways. Procedural and enforcement changes include prescribed delivery modes, power to arrest, revised punishments and penalties (including director liability), clarification on limitation for demands, expanded CESTAT stay and bench jurisdiction, and extension of advance rulings on Cenvat credit to manufacturers and resident public limited companies. A one time Voluntary Compliance Encouragement Scheme offers amnesty for specified non filers subject to exclusions. en-us Fri, 01 Mar 2013 14:14:43 +0530 Fri, 01 Mar 2013 14:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2052 Service tax measures widen the taxable base (notably all air conditioned restaurants), curtail selected exemptions, reduce abatement for luxury residential supplies, and grant a limited retrospective exemption to Indian Railways. Procedural and enforcement changes include prescribed delivery modes, power to arrest, revised punishments and penalties (including director liability), clarification on limitation for demands, expanded CESTAT stay and bench jurisdiction, and extension of advance rulings on Cenvat credit to manufacturers and resident public limited companies. A one time Voluntary Compliance Encouragement Scheme offers amnesty for specified non filers subject to exclusions. Articles Service Tax Fri, 01 Mar 2013 14:14:43 +0530 https://www.taxtmi.com/article/detailed?id=2052