Has Board forgotten its Master Circular?
IN 2007, Board had issued a detailed Circular No. 96/7/2007 dated 23.08.2007 as the Master Circular covering all technical issues relating to Service Tax and a three digit code was allotted to each individual service for which Board clarifications were given. All future clarifications were supposed to be amendments to this Master Circular. Even the Circular No. 96/1/2008 dated 4.1.2008, was an amendment to this Circular. But somehow after that Board forgot about its Master Circular. The present clarification given yesterday should have also been part of the Master Circular. Maybe after ten years Board will again appoint a Committee to weed out all useless Circulars and compile a New Master Circular.