TaxTMI 
TaxTMI 
FAQ on Service Tax
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....oard of Excise and Customs. The tenet of voluntary tax compliance is the corner stone of service tax administration. It is our endeavour to place as much information about service tax procedures as possible in the public domain to preclude a non-compliance owing to lack of information and guidance. Dissemination of information and public awareness has been accorded high priority by the service tax administration. Information in the booklet is purely as a measure of public facilitation. The Directorate has made a conscious effort to keep the language of the answers simple and crisp. The questions are truly frequently asked, as experienced by the Board, Directorate and the field formations. However, the booklet is not aimed to discuss the legal issues and exceptions. The provisions of the relevant Finance Act, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any contradiction. While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax, Mumbai do not hold themselves l....
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......... 5 Records........................................................ 6 Refunds........................................................ 7 Exemptions................................................ 8 Penal Provisions.............................................. 9 Adjudication & Determination of Tax............... 10 Appellate Remedies....................................... 11 CENVAT Credit Scheme.................................. 12 Export of Services & taxable service used in relation to export of goods.............................. 13 Service Tax on Receipt of Services from outside (Import of Services )............................ 14 Advance Ruling............................................. 15 Where can the Department can be contacted 16 Appendix 1 17 Appendix 2 18 Appendix 3 19 Appendix 4 SERVICE TAX FREQUENTELY ASKED QUESTIONS 1. General 1.1.What is Service Tax ? It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the se....
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.... pay Service Tax in terms of Section 68(2) of the Act read with Rule 2(d) of the Service Tax Rules , 1994 (Refer Question No.: 1. 8 ). b. In case the service received by recipients of such service is falling under the scope of any of the taxable services defined under section 65 of the Finance Act, 1994, the recipients of the service shall pay Service Tax having regard to the exemptions / abatements admissible, if any. c. Please note that the value based exemption for small scale service providers under Notification No.6/2005 ST dated 01.03.2005 effective from 01.04.2005 is not admissible to such recipients of taxable services . (For further details, please see the answer to Question No.7.1). If you have any doubts, please contact your nearest Help Centre or Central Excise Commissionerate/ Service Tax Commissionerate - visit www.cbec.gov.in to find the addresses and telephone numbers for further clarification. 1.6. W....
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.... of the said works contract. For abatement admissible for various services, please see Appendix-2. 1.8. Who is liable to pay Service Tax ? Generally, the 'person' who provides the taxable service on receipt of service charges is responsible for paying the Service Tax to the Government (Sec.68 (1) of the Act), except the following: (i) the recipient of such services in India is liable to pay Service Tax, where taxable services are provided by foreign service providers with no establishment in India; (ii) the Service Tax is to be paid by the Insurance Company for the services in relation to Insurance Auxiliary Service by an Insurance Agent. (iii) the person who pays or is liable to pay freight for the taxable services provided by a Goods Transport Agency for transport of goods by road, is liable to pay Service Tax , if the consignor or consignee falls under any of the seven categories viz. (a) a factory (b) a company (c) a corporation (d) a society (e) a co-operative society (f) a registered dealer of excisable goods (g) a body corporate or a partnership firm (iv) the taxable services provided by Mutual Fund D....
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....tters, as they are applicable in relation to the duty of Excise are listed in Appendix-3. 1.11. Is there any exemption from payment of service tax to Diplomatic Missions for official use and individuals and their family members posted in a Diplomatic Mission? Yes, exemption from payment of service tax relating to all taxable services is available to Diplomatic Missions for official use of services as well as for the personal use or for the use of the family members of diplomatic agents or career consular officers posted in a foreign diplomatic mission or consular post in India, by notifications 33/2007 -ST dated 23rd May, 2007 and 34/2007-ST dated 23rd May, 2007 respectively, but subject to procedures specified under those notifications. 1.12. If yes, what procedure is required to be followed for exemption from payment of service tax to Diplomatic Missions for official use of services? The following procedure is specified: (i) the foreign diplomatic mission or consular post in India, is issued with a certificate by the Protocol Division of the Ministry of External Affairs that it is entitled to exemption from service tax, as ....
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....r exemption from payment of service tax to individuals and their family members posted in a Diplomatic Mission? The following procedure is specified: (i) the Protocol Division of the Ministry of External Affairs issues a certificate that the diplomatic agents or career consular officers posted in such foreign diplomatic mission or consular post in India, are entitled to exemption from service tax, as stipulated in the certificate based on the principle of reciprocity; (ii) the Protocol Division of the Ministry of External Affairs or the Protocol Department of the State concerned issues to each of such diplomatic agent or career consular officer an identification card bearing unique identification number and containing a photograph and name of such diplomatic agent or career consular officer and the name of the foreign diplomatic mission or consular post in India where he is posted; (iii) the head of such foreign diplomatic mission or consular post or any person of such mission or post authorized by him, shall furnish to the provider of taxable service, a copy of such certificate duly authenticated by him along with an undertaking in original, signed by him, bearing runn....
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....ign diplomatic mission or consular post in India for the personal use or use of their family members shall not be available from the date of withdrawal of such certification or identification card or as the case may be. 2. Registration 2.1. What is meant by registration? Who should apply for registration under Service Tax law ? * Every person providing a taxable service of value exceeding Rs. 7 lakhs, is required to register with the central excise or service tax office having jurisdiction over the office of such service provider. * In case a recipient is liable to pay service tax, registration is required by him. * There is also provision for centralised registration - Refer Question 2.8. * The 'Input Service Distributors' also require registering themselves. 2.2. Why registration is necessary? Registration is identification of an assessee. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. 2.3. What is the meaning of an 'assessee' in relation to Service Tax ? 'Assessee' means ....
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....ralised registration at one or more places. Commissioner of Central Excise/Service Tax in whose jurisdiction centralised account or billing office of the assessees exists, is empowered to grant centralised registration. 2.9. Does one require registration certificates for each service separately? Only one Registration certificate is to be taken even if the person provides more than one service from the same premises for which registration is sought . If there is centralised registration, only one registration certificate is required for services provided from different premises, declared in the application for centralised registration. 2.10. What is to be done when the existing assessee commences providing of a service not mentioned in the registration certificate? An application has to be made in ST-1 for amendment (endorsement) in the Registration certificate indicating only the amendment/rectification required to be made in the registration certificate, along with a copy of the original registration certificate. No fresh documents are required for verification by the officer unless there is change in the details given in origi....
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....p; Payment of Service Tax 3.1. How to pay Service Tax ? You may pay service tax by G.A.R.7 (previously known as TR6 Challan which was yellow in colour) in the specified branches of the designated banks. The details of such Banks and branches may be obtained from the nearest Central Excise Office/Service Tax Office. Tax can also be paid electronically, called e-payment facility. Refer Para 3.16 to 3.25. 3.2. When is Service Tax required to be paid ? For individual or a proprietary or partnership firm - Quarterly -by the 5th day of the month following each quarter and by the 6th day of the month following each quarter if the duty is deposited electronically through internet banking. For example, Service Tax for the quarter ending 30th of June is to be paid by 5th or 6th of July as the case may be. For all other categories (Company, Society, Trust etc.) - Monthly - by the 5th day of the succeeding month and by the 6th day of the succeeding month if the duty is deposited electronically through internet banking; Exception: For the month of March or quarter ending March, all ass....
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.... have been received in advance prior to rendering of the services, the Service Tax is payable even if the services are yet to be provided by them (Section 67 and Rule 6(1) of the STR, 1994). Please also refer to the Service Tax (Determination of Value) Rules, 2006. 3.9.Can service tax be paid by cheque? Yes, you can pay service tax be paid by cheque. 3.10. When paid by cheque, which date will be treated as date of payment? The date of deposit of cheque is the date of payment of Service Tax. If the cheque is dishonoured, it would mean as if the Service Tax has not been paid and the relevant penal consequences would follow. (Rule 6(2) of the STR, 1994). 3.11. When payment is made by a client to an assessee after deducting his Income Tax liability under the Tax deduction at source (TDS) provision, whether the Service Tax liability of the assessee is only towards the amount actually received from that client or tax is to be paid on the amount including the Income Tax deducted at source also? Service Tax is to be paid on the gross value of taxable service which is charged by a Service Tax assessee for....
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.... All Commissionerates 5. State Bank of Travancore All Commissionerates 6. Bank of India All Commissionerates 7. Corporation Bank All Commissionerates 8. State Bank of Saurashtra All Commissionerates 9. Indian Bank All Commissionerates 10. State Bank of Patiala All Commissionerates 11. State Bank of Hyderabad All Commissionerates 12. Syndicate Bank All Commissionerates 13. State Bank of Bikaner & Jaipur All Commissionerates 14. Vijaya Bank All Commissionerates 15. State Bank of Indore All Commissionerates 16. Bank of Maharashtra All Commissionerates 17. Canara Bank All Commissionerates 18. State Bank of Mysore All Commissionerates 19. United Bank of India All Commissionerates 20. Bank of Baroda All Commissionerates 21. Axis Bank Delhi, Bangalore, Hyderabad, Mumbai 22. ICICI Bank Delhi, Chennai, Hyderabad, Mumbai 23. HDFC Bank Delhi, Bangalore, Kolkata, Mumbai 24. IDBI Bank Delhi, Chennai, Kolkata, Mumbai More ban....
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....rn is required to be filed twice in a financial year - half yearly. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively. 4.3. How to file Service Tax Returns? The details in respect of each month of the period for which the return is filed, should be furnished in the Form ST-3, separately. The instructions for filing return are mentioned in the Form itself. It should be accompanied by copies of all the GAR-7 (TR -6) Challans for payment of Service Tax during the relevant period. 4.4. Where to file return? ST-3 or ST-3A is filed in triplicate to the Superintendent of Central Excise/Service Tax with whom the assessee has registered himself. 4.5. What is e -filing of returns of Service Tax Returns? The e -filing is a facility for electronic filing of Service Tax Returns through the Internet . 4.6. Who can file their Returns through Electronic medium? Any Service Tax assessee having a 1 5-digit Service Tax payer code can file return electronically. 4.7. What is the procedure for e-filing? (i) File of a....
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....s there any statutory documents prescribed by the Government such as specified invoice proforma, specified registers etc. for use by the service providers? There are no specific records which have to be maintained by a Service Tax assessee. The records including computerized data, if any, which are being maintained by an assessee on his own or as required under any other law in force, such as Income Tax, Sales Tax etc. are acceptable for the purpose of Service Tax - (Rule 5(1) of the STR, 1994). However, it is important to note that a list of all such accounts maintained by an assessee including the memorandum received from the branch offices shall be furnished to the Superintendent of Central Excise at the time of filing the Return (ST- 3) for the first time (Rule 5(2) of the STR, 1994). 5.2. Where from the Service Tax assessee can get the Forms such as ST-1, ST-3 etc? The Forms are available on the CBEC website and also at the Central Excise Range /Division/Commissionerate Hqrs. offices. The forms are also available in the market sold by private p....
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.... number. ii. Name, address and registration no. of the service provider. iii. Name and address of the service receiver. iv. Description, classification and value of taxable service being rendered. v. The amount of Service Tax payable (Service Tax and Education cess should be shown separately) Note: If the service provider is a Banking company, the details at Sl. No (i) and (iii) are not necessary. In respect of the taxable services relating to the transport of goods by road, ....
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....s amount for the services at his other premises or offices, may adjust such excess amount against the Service Tax liability for the subsequent period and furnish the details of such adjustment to the Jurisdictional Superintendent of Central Excise/ Service Tax within 1 5 days from the date of such adjustment (Rule 6(4A) of the STR, 1994). iii. In all other cases of excess payment, refund claims have to be filed with the Department. The refund claims would be dealt as per the provisions of Section 11B of the Central Excise Act, 1944, which is made applicable to Service Tax under Section 83 of the Finance Act 1994. iv. It is important to note that any amount of Service Tax paid in excess of the actual liability, is refundable, only if it is proved that the claimant of refund had already refunded such amount to the person from whom it was received or had not collected at all (Section 1 1 B of the Central Excise Act, 1944 which is applicable to Service Tax matters under Section 83 of the Act). 6.2. Is the Service Tax payable by the assessee even in cases where his clients [rec....
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....in the following manner. AV = 1000 / 112.36 X 100 = Rs. 889.996 (Rs. 890) Amount of Service Tax + Education Cess Payable = Rs. 110 Note: If the recipient of service pays full billed amount later, the differential service tax must be paid forthwith. 7. Exemptions 7.1. What are the exemptions available for small service providers? Service Tax is fully exempted in respect of the taxable services of aggregate value not exceeding eight lakh rupees in any financial year. The above mentioned exemption based on the turnover is not available to the persons who are liable to pay Service Tax but are not the service providers. For example: (1) The recipient of services from an overseas service provider who has no registered office in India (2) A company incurring the Transportation charges for availing the services from Goods Transport Agencies, for transportation of goods by Road. This exemption was introduced with effect from 01.04.2005. (Notifn.No.6/2005 -ST dated 01.03.2005). 7.2. What does 'aggregate value not exceeding eight lakh rupees' mean? "Aggregate value not....
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....r of taxable service starts availing the exemption should be paid; the balance credit amount, if any, shall lapse. 7.4. Is the exemption for small scale service providers compulsory? Service Tax assessees have the option not to avail the above exemption and pay Service Tax on the taxable services. However, such option once exercised in a financial year shall not be withdrawn during the remaining part of such financial year. 7.5. Are there any other General exemptions? The following general exemptions from payment of whole of the amount of Service Tax are available for the Service Providers: Services provided to the United Nations or International Organisations (Notification No.16/2002-ST dated 02.08.2002). Services provided to a developer of Special Economic Zone or a unit of Special Economic Zone (Notifn. No.04/2004-ST dated 31.03.2004). The value of the goods and materials sold by the service provider to the recipient of the service is exempted from payment of the Service Tax, if there is a documentary proof specifically indicating the value of the goods and materi....
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....or any other person, to the Government of India or the Government of a State, in relation to collection of any duties or taxes levied by the Government of India or the Government of a State, are exempted from the payment of Service Tax. (Notifn.No. 13/2004 -ST dated 10.09. 2 004 ). 8. Penal Provisions 8.1. What are the penal provisions for various contraventions of the Service Tax Law? The Penal provisions for various contraventions of the Service Tax Law are as follows:- i. Non registration or delayed registration: An amount Rs. 1000/ - could be imposed as penalty under sec 77 of the Act. ii. Non payment or delayed payment of service tax - A mandatory penalty, not less than Rs.200/ per day or @2% of such tax per month, whichever is higher, shall be imposed by the adjudicating authority. However, the penalty amount payable shall not exceed the amount of service tax payable. iii. Non-filing / delayed filing of returns: A mandatory penalty has been prescribed under Rule 7C of the Service Tax Rules, 1994, as well as an amount not exceeding One Thous....
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....n adjudicating officer. 8.4. Can show cause notice be waived? Where any service tax has not been levied or paid or has been short-levied or short -paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him and inform the Central Excise Officer of such payment in writing. In such a case show cause notice will not be issued. 9. Adjudication and determination of tax 9.1. What is meant by adjudication? i. When show cause notices are issued under provisions of the Finance Act, 1994 charging any person for contravention of any provisions of the said Act and rules and/or notifications issued thereunder and penal action is proposed the competent officers of the Department adjudge the case and issue orders. This process is called adjudication. ii. Often notices are issued under section 73 of the Finance Act, 1994 for determ....
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....e Tax? What is the procedure for filing the Appeal? An assessee aggrieved by such order / decision may file an Appeal to the Commissioner (Appeals) in Form ST- 4, in duplicate. A copy of the order / decision appealed against should be enclosed. The Appeal should be filed within 3 months from the date of receipt of the order / decision. There is no fee for filing an Appeal before the Commissioner of Central Excise (Appeals) (Section 85 of the Act and Rule 8 of the STR, 1994). 10.2. Can the time limit of three months for filing the appeal to the Commissioner (Appeals) be extended? If yes, under what circumstances? Yes. If the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the statutory period of three months, he may allow the Appeal to be presented within a further period of three months. The law does not provide for further extension of time (Proviso to Section 85(3) of the Act). 10.3. Can an Appeal be filed against the order / decision of the Commissioner of Central Excise or Commissioner (Appeals)? If so, what is the procedure for that? Yes. The procedure is as follows: The....
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....e First stage and Second stage dealers also. Those dealers should have registered themselves with the Central Excise Department. The invoices issued by them should contain proper details about the payment of duty on those goods. 11.5. What are the documents prescribed for availment of the CENVAT Credit? The documents on which CENVAT credit can be availed are as follows: (i) Invoice issued by the manufacturers and his depot/ consignment agents (ii) Invoice issued by the Importer and his depot/consignment agents (iii) First stage and Second stage dealer registered with the Central Excise Department (iv) Bill of Entry (v) Invoice/Bill/Challan issued by the provider of input Services (vi) Invoice/Bill/Challan issued by the Input Service distributor. (vii) Certificate issued by the Appraiser of Customs in respect of the goods imported through Foreign Post Office. (viii) A Challan evidencing payment of service tax by a person liable to pay service tax in the service category of auxiliary insurance, goods transport, recipient of service from a foreign country and sponsorship [Refer sub -clauses (iii), (iv), (v) ....
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....e records showing the details such as receipt, disposal, consumption and inventory of inputs and capital goods, the amount of credit taken and utilized etc. 11.11. What should be done, if an assessee is rendering both taxable services as well as exempted services, but the inputs and input services are common? i. Separate accounts are to be maintained for the receipt, consumption and inventory of input and input service meant for providing taxable output service and for use in the exempted services. Credit should be taken only on that quantity of input / input services which are used for the service on which Service Tax is payable. ii. If separate accounts are not maintained, the provider of output service shall utilize credit only to extent of an amount not exceeding 20% of the amount of service tax payable on taxable output service. For example, if Service Tax liability for a specific period is Rs. 1000/ and there is a credit of Rs. 500/ - available with them, the credit can be utilized only to the extent of Rs. 200/ - and the balance Service Tax liability (i.e. Rs.1000- 200= 800/ -) has to be paid in cash / cheque.&nb....
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....e i. such service is provided from India and used outside India; and ii. payment for such service provided outside India is received by the service provider inconvertible foreign exchange. Thus, each transaction has to be seen individually to ascertain if it constitutes export of services, fulfilling the requisite parameters. 12.3. If export proceeds are received in Indian currency, will it be denied export benefit? If export proceeds are received in Indian currency, no export benefits shall be available. 12.4. If a foreign national pays in convertible foreign currency for service received by him in India, and he returns to foreign country, will it be treated as export? If services are rendered in India, it shall not be treated as export, even if it is rendered to any foreign national and he pays in convertible foreign currency. 12.5. What are the incentives for export of services? i.Taxable services may be exported without payment of service tax, provided the conditions specified in Export of Servic....
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....ing of services provided from outside India and received in India? Section 66A of the Finance Act, 1994, inserted with effect from 18.4.2006, provides that where any taxable service is provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service. 13.2. Is the recipient of service liable to pay tax for the services rendered from abroad? The recipient of service shall be liable to pay tax if the provider of service do not have any established business or a fixed establishment in India. However, a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country (including India). 13.3. Where provider of the service has his business establishments in more t....
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.... recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, service tax will not be payable by him. If the services received are for the purpose of use in any business or commerce, then service tax will be leviable. 14. Advance Ruling 14.1. What is meant by advance ruling? Advance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty/service tax in relation to an activity which is proposed to be undertaken, by the applicant. Activity means service to be provided. 14.2. What is the scheme of advance rulings? Authority for Advance Rulings for Excise and Customs is meant to provide binding ruling on important issues so that intending investors will have a clear -cut indication of their duty/tax liability in advance. Since advance rulings are not appealable under the Finance Act, 1994, it assures the applicant of the finality of the tax liability and hence freedom from spending time, energy and money in legal battles which mostly become long -drawn. 14.3. Who ....
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.... Central Excise Bhavan, Near Polytechnic, Ambavadi, Ahmedabad-380015 (Ph: 079-26305087) [email protected] Delhi 17-B, I. P. Estate, IPEA House, New Delh -110002 (Ph: 011-23378711) [email protected] Bangalore 16/1, S.P. Complex, Lal Bagh Road, Bangalore - 560027 (Ph: 080-22245739) [email protected] Chennai MHU Complex, 69 2, Anna Sala, Nandanam, Chennai (Ph. : 044-24330840 -42) [email protected] Kolkata 3rd Floor, Rajaji Chambers, 4 K.S. Roy Road, Kolkota-700001 (Ph: 033- 22428922) [email protected] Mumbai 5th Floor, New Central Excise Building, 115, M. K. Road, Churchgate, Mumbai-400020 (Ph: 022-22060619) [email protected] In other places, we can be contacted at: Ahmedabad ( Ahmedabad, Rajkot, Bhav Nagar)- [email protected] (079-26309079) Bhopal (Madhya Pradesh and Chatishgarh) [email protected], (0755-2765208) ; Bhubneswar (Orissa)[email protected] (0674-2581135) ; Chandigarh (Punjab, Himanchal and J & K)[email protected] (0172-2704180); Chennai &Pondicherry [email protected] (044-28331010); Kerala: cccochi....
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....ons or orders of a count of or auction by Central Govt. 01.05.2006 00440370 00440371 00440372 00440298 8 Authorised Service Station 16.07.2001 00440181 00440182 00440183 00440298 9 Auxiliary to General Insurance / Life Insurance 16.07.2001 00440169 00440170 00440171 00440298 10 Banking & Other Financial Services 16.07.2001 00440173 00440174 00440175 00440298 11 Beauty Parlour 16.08.2002 00440209 00440210 00440211 00440298 12 Broadcasting 16.07.2001 00440165 00440166 00440167 00440298 13 Business Auxiliary Service 01.07.2003 00440225 00440226 00440227 00440298 14 Business Exhibition Service 10.09.2004 00440254 00440255 00440256 00440298 15 Business Support Service 01.05.2006 00440366 00440367 00440368 00440298 16 Cable Operator 16.08.2002 00440217 00440218 00440219 00440298 17 Cargo Handling 16.08.2002 00440189 00440190 00440191 00440298 18 Chartered Accountant 16.10.1998 00440092 00440093 00440094 00440298 19 Cleaning Service ....
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....00440278 00440279 00440280 00440298 45 Interior Decorator 16.10.1998 00440076 00440077 00440078 00440298 46 Internet Café 01.07.2003 00440241 00440242 00440243 00440298 47 Internet Telephony Service 01.05.2006 00440382 00440383 00440384 00440298 48 Life Insurance 10.09.2004 00440185 00440186 00440187 00440298 49 Mailing List Compilation and Mailing 16.06.2005 00440330 00440331 00440332 00440298 50 Management Consultant 01.07.1997 00440116 00440117 00440118 00440298 51 Management, Maintenance or Repair Service 01.07.2003 00440245 00440246 00440247 00440298 52 Mandap Keeper 16.10.1998 00440035 00440036 00440037 00440298 53 Manpower Recruitment or Supply Agency 07.07.1997 00440060 00440061 00440062 00440298 54 Market Research Agency 16.10.1998 00440112 00440113 00440114 00440298 55 Mining of Mineral, Oil or Gas 01.06.2007 00440 402 00440 403 00440404 00440298 56 On-line Information & Database Access or Retrieval Service 1....
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.... Survey & Exploration of Minerals 10.09.2004 00440270 00440271 00440272 00440298 82 Survey and Map Making 16.06.2005 00440314 00440315 00440316 00440298 83 T.V. & radio Programme Production Services 10.09.2004 00440286 00440287 00440288 00440298 84 Technical Testing & Analysis Agency / Technical Inspection & Certification Agency 01.07.2003 00440249 00440 250 00440251 00440298 85 Telecommunication Service 01.06.2007 00440398 00440399 00440400 00440298 86 Tour Operator 01.09.1997 00440063 00440064 00440065 00440298 87 Transport of goods by Air 10.09.2004 00440266 00440267 00440268 00440298 88 Transport of goods by Road 01.01.2005 00440262 00440263 00440264 00440298 89 Transport of goods in containers by rail by any person other than Government railway 01.05.2006 00440390 00440391 00440392 00440298 90 Transport of goods other than water, through Pipeline or other conduit 16.06.2005 00440302 00440303 00440304 00440298 91 Transport of passengers embarking on international journey....
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....n issued indicates that it is inclusive of charges for catering services. Explanation.- The expression hotel means a place that provides boarding and lodging facilities to public on commercial basis. 60 ^32 (n) (i) Services provided or to be provided to any person, by a tour operator in relation to a package tour. Explanation.- The expression "package tour" means a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour. The bill issued for this purpose indicates that it is inclusive of charges for such a tour. 25 (ii) Services provided or to be provided to any person, by a tour operator in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour. (a) The invoice, bill or challan issued indicates that it is towards charges for such accommodation, ....
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.... road in a goods carriage. - 25 7 (zzq) Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 33 8 (zzt) Catering This exemption shall apply in cases where,- (i) the outdoor caterer also provides food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of....
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.... 9 12C Consumer Welfare Fund 10 12D Utilisation of the Fund 11 12E Powers of Central Excise Officers 12 14 Power to summon persons to give evidence and produce documents in inquiries under this Act 13 14AA Special audit in cases where credit of duty availed or utilized is not within the normal limits, etc. 14 15 Officers required to assist Central Excise Officers 15 33A Adjudication procedure 16 35F Deposit, pending appeal, of duty demanded or penalty levied 17 35G Appeal to High Court 18 35H Application to High Court 19 35I Power to High Court or Supreme Court to require statement to be amended 20 35J Case before High Court to be heard by not less than two judges 21 35K Decision of High Court or Supreme Court on the case stated 22 35L Appeal to the Supreme Court 23 35M Hearing before Supreme Court 24 35N Sums due to be paid notwithstanding reference, etc. ....
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....31 zzd Erection Commissioning & Installation 32 zzf Internet Café 33 zzg Management, Maintenance or Repair 34 zzh Technical testing & Analysis 35 zzi Technical Inspection & Certification 36 zzl Other Port 37 zzm Airport Authority 38 zzn Transport of goods by aircraft 39 zzo Business Exhibition 40 zzp Goods Transport Agency 41 zzs Opinion Poll 42 zzt Outdoor Caterer 43 zzv Survey & Exploration 44 zzw Pandal & Shamiana 45 zzx Travel Agent 46 zzy Forward Contract 47 zzzd Cleaning 48 zzze Club or Association 49 zzzf Packaging 50 zzzp Transport of goods in containers by Rail Rule 3(iii) (a) Sr.No. Clause Service Category 1 zzzo Passenger embarking on international flight 2 zzzv Cruise service Rule 3(iii)(b) Sr.No. Clause Service Category 1 d General Insurance 2 zzzc Survey & map making 3 zzzr Auctioneers Rule 3(iii)(c) Category - III Sr.No. Clause Service Category 1 b ....