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    Circulars Service Tax
    How will the SBC be calculated for services under reverse charge mechanism?
    Circulars Service Tax
    Whether SBC is a ‘Cess’ on tax’ and we need to calculate SBC @ 0.50% on the amount of service ...
    Circulars Service Tax
    What would be effective rate of service tax and SBC post introduction of SBC?
    Circulars Service Tax
    Whether separate accounting code will be there for Swachh Bharat Cess
    Circulars Service Tax
    Whether SBC would be required to be mentioned separately in invoice?
    Circulars Service Tax
    How will the SBC be calculated?
    Circulars Service Tax
    Where will the money collected under SBC go?
    Circulars Service Tax
    Why has SBC been imposed?
    Circulars Service Tax
    Whether SBC would be leviable on exempted services and services in the negative list?
    Circulars Service Tax
    What is the date of implementation of SBC?
    Circulars Service Tax
    What is Swachh Bharat Cess (SBC)?
    Manuals Service Tax
    Whether there is any provision regarding refund of application fee if applicant withdraw the applica...
    Manuals Service Tax
    Whether Advance Ruling Authority can reconsider or review its own order after giving final answer on...
    Manuals Service Tax
    Whether Advance Ruling application can be filed for a question related to Circular issued by the Cen...
    Manuals Service Tax
    Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a govern...
    Manuals Service Tax
    Whether appeal can be filed against the order of Advance Ruling Authority ? If no, whether there is ...
    Manuals Service Tax
    Whether an appeal can be filed by the person on an entirely different ground, in whose favour decisi...
    Manuals Service Tax
    Whether appeal filed by the person other than aggrieved party is maintainable?
    Manuals Service Tax
    Whether an appeal can be restored by filing fresh appeal which was earlier rejected on some grounds?
    Manuals Service Tax
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Circulars Service Tax
How will the SBC be calculated for services under reverse charge mechanism?
Show AI Summary
Swachh Bharat Cess reverse charge shifts liability to the service recipient, applying existing reverse charge notifications mutatis mutandis.
Swachh Bharat Cess for services under reverse charge is payable by the service recipient: Chapter V provisions apply to SBC, and government notification makes the existing service tax reverse charge notification applicable to SBC mutatis mutandis, so recipients compute and discharge SBC under the same reverse charge rules.
Circulars Service Tax
Whether SBC is a ‘Cess’ on tax’ and we need to calculate SBC @ 0.50% on the amount of service ...
Show AI Summary
Swachh Bharat Cess: not levied on service tax but imposed on the value of taxable services.
The Swachh Bharat Cess is not a cess on service tax but is imposed as a separate charge measured on the value of taxable services, rather than being calculated on the amount of service tax as was done for Education Cess and SHE Cess.
Circulars Service Tax
What would be effective rate of service tax and SBC post introduction of SBC?
Show AI Summary
Service tax plus Swachh Bharat Cess yields a combined rate after SBC introduction, affecting taxable services.
The operative tax burden on taxable services equals the prevailing service tax rate plus the Swachh Bharat Cess, expressed in the FAQ as an additive formula (for example, service tax rate plus 0.5% SBC) to determine the overall effective rate after SBC's introduction.
Circulars Service Tax
Whether separate accounting code will be there for Swachh Bharat Cess
Show AI Summary
Separate accounting code for Swachh Bharat Cess to be notified, creating distinct heads for collection, receipts, penalties and refunds.
Separate accounting codes for the Swachh Bharat Cess will be notified in consultation with the Principal Chief Controller of Accounts, establishing distinct minor head classifications to record cess Tax Collection, Other Receipts, Penalties and Deduct Refunds with corresponding numeric codes for government accounting.
Circulars Service Tax
Whether SBC would be required to be mentioned separately in invoice?
Show AI Summary
Swachh Bharat Cess must be shown separately on invoices and accounted for independently from service tax.
Swachh Bharat Cess (SBC) is levied independently of service tax and must be charged, collected and paid separately; it should appear as a distinct line item on invoices (may be shown after service tax), be accounted for separately in books of account, and remitted under a separate accounting code, with treatment similar to education cesses.
Circulars Service Tax
How will the SBC be calculated?
Show AI Summary
Swachh Bharat Cess calculation mirrors service tax and is levied on the identical taxable value.
The Swachh Bharat Cess is computed using the same methodology as service tax and is levied on the identical taxable value applied for service tax, with no separate valuation base or distinct computation formula for the Cess.
Circulars Service Tax
Where will the money collected under SBC go?
Show AI Summary
Proceeds of Swachh Bharat Cess credited to Consolidated Fund of India, usable after parliamentary appropriation for sanitation initiatives.
Proceeds of the Swachh Bharat Cess are to be credited to the Consolidated Fund of India, and after parliamentary appropriation the Central Government may utilise such sums for financing and promoting Swachh Bharat initiatives or for related purposes.
Circulars Service Tax
Why has SBC been imposed?
Show AI Summary
Swachh Bharat cess imposed to finance and promote sanitation initiatives, obliging service providers to collect and remit the levy.
Imposition of Swachh Bharat Cess is a statutory levy on taxable services to generate revenue expressly for financing and promoting Swachh Bharat initiatives and related purposes, creating an obligation on service providers to collect and remit the cess so funds are available for the designated sanitation objectives.
Circulars Service Tax
Whether SBC would be leviable on exempted services and services in the negative list?
Show AI Summary
Swachh Bharat Cess on exempted and negative list services is not leviable under the FAQ circular.
The circular clarifies that Swachh Bharat Cess is not leviable on services which are fully exempt from service tax and on services covered by the negative list, limiting the cess's chargeability to taxable services only.
Circulars Service Tax
What is the date of implementation of SBC?
Show AI Summary
Swachh Bharat Cess implementation date fixed as 15 November 2015 under notification appointing its commencement.
The Central Government appointed 15 November 2015 as the date on which provisions of the Swachh Bharat Cess come into effect, by notification No.21/2015 Service Tax dated 6 November 2015.
Circulars Service Tax
What is Swachh Bharat Cess (SBC)?
Show AI Summary
Swachh Bharat Cess applies as a service cess on taxable services, increasing service tax liability and compliance obligations.
Swachh Bharat Cess is a statutory cess levied as a service cess under Chapter VI of the Finance Act, 2015, imposed on all taxable services and collected in accordance with the Act's levy and collection provisions, thereby increasing service tax liability and requiring compliance with service tax accounting and remittance rules.
Manuals Service Tax
Whether there is any provision regarding refund of application fee if applicant withdraw the applica...
Show AI Summary
Refund of application fee: advance ruling applications are not refundable even if the applicant withdraws the application.
There is no statutory or regulatory provision permitting refund of fees paid for advance-ruling applications; fees are retained and not returned on withdrawal, a position noted in the Service Tax Practice Manual and reflected in the Authority for Advance Rulings decision cited.
Manuals Service Tax
Whether Advance Ruling Authority can reconsider or review its own order after giving final answer on...
Show AI Summary
Advance ruling review barred except when ruling procured by fraud or misrepresentation, enabling annulment under law.
The Authority for Advance Rulings lacks jurisdiction to reconsider or review its own ruling absent a substantiated mistake of law or fact or a mistake apparent from the record warranting rectification or amendment under the procedural regulations; however, a previously announced ruling may be declared void ab initio if it is shown to have been obtained by fraud or misrepresentation of facts.
Manuals Service Tax
Whether Advance Ruling application can be filed for a question related to Circular issued by the Cen...
Show AI Summary
Advance ruling jurisdiction excludes Board circulars; notifications by the government are distinct and control admissibility.
Advance ruling jurisdiction does not extend to Board circulars because the statute expressly contemplates government notifications for advance-ruling purposes while omitting circulars; the power to issue circulars is conferred on the Board under the Central Excise framework made applicable to service tax, whereas notification-making power in the service-tax provisions is vested in the Central Government, producing a statutory limitation on advance-ruling admissibility.
Manuals Service Tax
Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a govern...
Show AI Summary
Government company eligibility for advance ruling confirmed; subsidiaries retain separate legal personality and may also apply.
A government company is eligible to apply for an advance ruling and a subsidiary of a government company may also file because the holding company and each subsidiary are separate legal entities with independent rights to apply; a step-down subsidiary falls within the definition of an applicant, rendering its advance-ruling application maintainable.
Manuals Service Tax
Whether appeal can be filed against the order of Advance Ruling Authority ? If no, whether there is ...
Show AI Summary
Writ remedy against advance rulings where no statutory appeal exists; seek High Court review under constitutional writ jurisdiction.
No statutory appeal exists against orders of the Advance Ruling Authority; the available remedial route is a writ petition invoking constitutional writ jurisdiction in the appropriate High Court. The Supreme Court has indicated parties should approach the High Court rather than seek direct original jurisdiction at the apex court, and courts are urged to allocate and expedite fiscal writ matters.
Manuals Service Tax
Whether an appeal can be filed by the person on an entirely different ground, in whose favour decisi...
Show AI Summary
Appeal on new grounds barred where party lacks aggrievement; omitted issues may be raised later upon arising.
An appellant cannot maintain an appeal on entirely new grounds if the assessing or appellate authority has approved the assessee's classification or fully allowed the revenue's prayer, because there is no aggrievement; however, issues not considered by the tribunal may be agitated later when a cause of action arises.
Manuals Service Tax
Whether appeal filed by the person other than aggrieved party is maintainable?
Show AI Summary
Locus standi limits: only aggrieved private parties may challenge tax notices; third-party appeals are not maintainable.
Only the private operators against whom tax notices are issued possess the requisite standing to challenge those notices; third parties lack authority to prosecute appeals or writs on their behalf, and challenges must be instituted by the directly aggrieved parties through the statutory remedy, who may then raise all issues available to them in accordance with law.
Manuals Service Tax
Whether an appeal can be restored by filing fresh appeal which was earlier rejected on some grounds?
Show AI Summary
Finality of tribunal orders bars fresh appeals, preventing restoration by filing a new appeal against the same order.
When an appeal has been rejected by the Tribunal there is no scope for entertaining an application for restoration by filing a fresh appeal in respect of the same order; similarly, once a Tribunal order has become final for lack of further appeal, the finality of orders precludes fresh appeals challenging that same order.
Manuals Service Tax
Whether proceedings can be reopened on the basis of a favourable decision in another case?
Show AI Summary
Finality of proceedings: tax assessments cannot be reopened due to another taxpayer's favourable decision without recall in the same case.
Reopening tax assessment proceedings based on a favourable decision in another assessee's case is ordinarily not permitted; a final order in an assessee's own case remains effective until it is specifically recalled or set aside in that same proceeding.

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Whether show cause notice related to period beyond 18 months or 5 years as the case may be, is valid in law ?

3 April, 2015

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Section - 073 - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded

Yes. In the case of Maheshwari Woolens Mill [1992 (2) TMI 104 - SUPREME COURT OF INDIA], it was decided that notice refers to the period from November, 1983 to July, 1988 and that at least the period prior to 1-12-1983 is beyond the period of five years. This is no doubt true but the effect of this will not be to invalidate the notice in its entirety. At worst, the effect will be that the Department will not be entitled to collect the duty beyond a period of five years from the date of issue of notice. It will be open to the assessee to raise this plea in the course of the proceedings following on the issue of the show cause notice.

Same principle applies if show cause notice is issued for a period beyond 18 months. Refer case of Shahnaz Ayurvedics [2004 (1) TMI 94 - HIGH COURT OF JUDICATURE AT ALLAHABAD].

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Acts Income Tax
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