TIOL-DDT 1559 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1559 </font><font color="#663399" size="3"></font><font color="#663399"><br>
</font>01.03.2011 <br>
Tuesday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>What a Budget! </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Budget speeches are like mini-skirts:</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ What they reveal is interesting but what they conceal is downright fascinating.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++<strong> What they reveal is trivial, what they conceal is crucial</strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ What they hide is much more important than <strong>what they reveal</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ <strong>What they reveal </strong>is suggestive, but what they conceal is vital. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you have a drink in an air conditioned bar, you have to pay Service Tax; so is the case if you hire a room in a hotel; If you send your child to a college or institute, you will have to pay Service Tax on the fee. Can you imagine that in a country like India, where literacy is low and the government is supposed to provide education, education is being taxed and taxed heavily using all the intellectual might of the babudom , most of whom are products of state funded education. If you get into trouble and hire a lawyer, apart from the fee he fleeces from you, you are subject to a Service Tax. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you file your Service Tax returns late, the penalty can be as high as Rs. 20,000/-. Getting the officer to accept your return with a backdate has suddenly become lucrative, though not with e-filing. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest for delayed payment of Service Tax, Excise or Customs is sharply increased to 18%. If you don't pay them, they will charge 18% interest, but if they don't pay you, they will pay you 6%. Your money is not as good as theirs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gone are the days when Government treated service tax assessees in our country with kid gloves. Many officers in the Department were eagerly waiting for the FM to give them the power to arrest Service Tax offenders. Arrest is big business in India. You can collect money with threat of arrest and anybody who doesn't pay up is made to realise that it would be cheaper to pay the officer than the lawyer and other worthies in the judicial system to get bail. Now though the FM has disappointed his officers while not wasting on them with the power to arrest, he has blessed them with the power to prosecute. Now in the following cases, prosecution can be launched: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Provision of service without issue of invoice; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Availment and utilization of CENVAT credit without actual receipt of inputs or input services; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Maintaining false books of accounts or <strong>failure to supply any information</strong> or submitting false information; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Non-payment of amount collected as service tax for a period of more than six months. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the punishment can be imprisonment up to three years with a minimum of six months. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Prosecution can be launched only with the sanction of the Chief Commissioner, but which Chief Commissioner is going to reject the recommendation of his inspector endorsed by a Superintendent, Assistant Commissioner, Additional Commissioner and Commissioner? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Beware you can go to jail, if you are not careful. Any way with hardly any prosecution in Customs and Excise cases, the Special Courts for Economic Offences do not have many cases and a few Public Prosecutors told <strong>DDT</strong> that their lives have become miserable with no work and no remuneration. Now there is bound to be smiles all around and stakeholders in the business are sure to have good days ahead – except of course the hapless assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All these days you had to pay the Service Tax only after your client paid you – no more; you have to pay the tax soon after you provide the service or raise the invoice. You provide the service and pay the Service Tax but your client runs away without paying you – what happens to the Service Tax paid by you? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Deccan Airways brought air travel down to earth and within the reach of common men, but government seems to be determined to keep it beyond the reach of ordinary people. Today for a short air travel, you have to spend about Rs. 200 to reach the airport by bus; pay about Rs. 500 as user charge to the airport and now pay a Service Tax of Rs. 150. Even before you have entered the aircraft, you have paid Rs. 850. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Central Excise, galvanisation is now defined to be amounting to manufacture. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A major change in this budget is the introduction of self assessment in Customs. Though self assessment is publicised as a trust based compliance, many assesses feel that the department is abdicating its responsibility of doing assessment and transferring it to the assessee and then penalising the assessee for all kinds of violations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tail-spark:</strong> The JS (TRU), Service Tax in his DO Letter has been very humble while thanking everyone who helped in making this budget possible and stated, <em>“It is impossible to capture adequately in words my thanks to all my colleagues in the Department or other Ministries and members of commerce and industry, who gave us a lot of <strong>fodder</strong> for thought, which set us in motion to meet the challenge that our nation faces .” </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please note he says<strong> <em>fodder</em></strong><em> for thought</em>, not Food for thought! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Budget With TIOL</font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong>, we brought to you incisive analyses on some of the issues pertaining to the budget from our in-house experts and our distinguished guests who are all noted experts in the field. We will bring you more analyses on the budget today and in the coming days from the best brains in the country. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Budget amendments – We told you so…. </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> Budget 2011, certain amendments are made to the provisions of Central Excise and Service Tax , rectifying anomalies which were pointed out by DDT earlier. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <strong><a href="http://taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9601" target="_blank">DDT 1187 - 01.09.2009</a></strong>, it was pointed out: - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE CBEC has finally come out with the notifications regarding the new service coming into effect from today. While there is 75% abatement for transport of goods by Road and a 70% abatement for transport by Rail, strangely there is no abatement for transport by waterways. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now notification No 16/2011 ST dated 1st March 2011 has been issued to provide 75% abatement. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <strong><a href="http://taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=11448" target="_blank">DDT 1451 - 23.09.2010</a></strong>, it was pointed out that: </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Construction service has been notified earlier under category 1 service and the export / import of this service depends on the place where the immovable property is located. Now the incidental new service, i.e., Special services provided by a builder etc. to the prospective buyers such as providing preferential location or external or internal development of complexes on extra charges [Section 65 (105) (zzzzu)] will fall under the residual category, which is a clear anomaly. </font></em></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, notification Nos 12 and 13/2011 have been issued to specify (zzzzu) as category 1 service as pointed out by us. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In DDT <strong>1510 - 20.10.2010</strong>, it was pointed out that: </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The date of filing of quarterly returns by SSI units is being aligned with the date for non-SSI units so that all returns are required to be filed by the 10 th of the month following the said quarter. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, the ER 1/ER 3 returns are prescribed under Rule 12 of the Central Excise Rules and Rule 9(7) of the CENVAT Credit Rules 2004. Rule 9(7) of the CENVAT Credit Rules still reads:</font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that where a manufacturer <strong>is availing exemption</strong> under a notification based on the value or quantity of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board <strong>within twenty days</strong> after the close of the quarter to which the return relates. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Therefore this rule also requires an amendment in harmony with Rule 12 of the Central Excise Rules, 2002. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the relevant rule has been amended vide Notification No 3/2011 CE(NT) dated 1.3.2011 as under: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In rule 9 of the said rules, in sub-rule (7), in the proviso, for the words “twenty days”, the words “ten days” shall be substituted with effect from the 1st day of March, 2011. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is just a representative sample of the instances where the government listens to the people. We are not proud; we are grateful to the Board! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Inadvertent
Errors in Budget </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> JS TRU in his letter says, “Despite best efforts it is human to make some errors and omissions in the drafting of various provisions. I shall be extremely thankful if you could either inform me or my colleagues of such inadvertent errors as soon as possible .” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the service tax amendment rules (Notification 3/2011-ST) while amending rule 4A , it is stated that in fourth proviso the words ' provided that ' shall be substituted by ' provided also that '. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But this is already there in the Rule. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The fourth proviso was inserted by Notification No. 39/2010 – ST dated 28.06.2010 and corrected by corrigendum dated 30.06.2010. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So there is nothing to substitute. Obviously the Board has not kept a copy of the corrigendum in the file. It is better to amend a notification by another notification instead of giving corrigendum and misplacing it. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Notification No. 6/2011–CE , the serial No. 12 B is repeated. Maybe the second 12B has to be made 12C and 12C has to be made 12D. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Minor mistakes!</font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Budget Notifications </font></strong></p>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CENTRAL EXCISE NON-TARIFF NOTIFICATIONS </font></strong></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="8%" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td width="33%" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. & Date </strong></font></p></td>
<td width="59%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Subject</strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.</font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_03.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.3/2011-CE (N.T) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Massive Amendment to CENVAT Credit Rules, 2004. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_04.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.4/2011-CE (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amendment to Central Excise Rules 2002. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_05.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.5/2011-CE (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest Payable under section 11AA enhanced to 18%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_06.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.6/2011-CE (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest Payable under section 11AB enhanced to 18%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_07.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.7/2011-CE (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amendment to Notification <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2001/exnt01_20.htm" target="_blank">No.20 /2001-CE (N.T.) dated 30.04.2001</a></strong>-Tariff Value-Textiles and inclusion of Legal Metrology Act. </font></p></td>
</tr>
</table>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CENTRAL EXCISE TARIFF NOTIFICATIONS </font></strong></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="7%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td width="36%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. & Date </strong></font></p></td>
<td width="57%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Subject</strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_01.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.1/2011-CE dated 1st March, 2011</font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1% effective rate of Excise Duty levied on 130 items hitherto exempted including Soups, Supari, Coconut Water, Tooth Powder, Candles, Laminated Jute Bags, Fly Ash, Spectacles. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_02.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.2/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5% effective rate of Excise Duty levied on a Large Number of goods </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_03.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.3/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.3 /2006 dated 1.03.2006-Symbol of Rupee enters Central Excise Notifications. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_04.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.4/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.4 /2006 dated 01.03.2006-4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_05.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.5/2011-CE dated 28th February, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.5 /2006 dated 01.03.2006-4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_06.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.6 /2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.6 /2006 dated 01.03.2006-4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_07.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.7/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No.49 /2006 dated 30.12.2006 exempting printing blocks, Software, rescinded. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_08.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.8/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Certain changes made in Notification No.8 /2003 dated 01.03.2003. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_09.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.9/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.59 /2008 dated 07.12.2008 - 4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_10.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.10 /2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.10 /2006 dated 01.03.2006 - 4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_11.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.29 /2004 dated 09.07.2004 - 4% duty becomes 5%. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_12.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.30 /2004 dated 09.07.2004 . </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_13.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Textile Job Workers exempted from Registration. This should have been a N.T . Notification. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_14.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14 /2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Packaged Software. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_15.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.03 /2005 dated 24.02.2005. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_16.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Parts, Components and Assemblies of Chapter 84 goods. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_17.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Certain goods like Contraceptives and Handicrafts exempted. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/etariff11_18.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2011-CE dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Attar. </font></p></td>
</tr>
</table>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CUSTOMS TARIFF NOTIFICATIONS </font></strong></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="8%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td width="38%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. & Date </strong></font></p></td>
<td width="54%" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Subject</strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_013.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Project imports-Water Supply Project-amendment to Notification No.42 /96- Cus . dated 23.07.1996. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_014.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.25 /1999- Cus . dated 28.02.1999. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_014.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.22 /2003- Cus . dated 04.02.2003-certain items deleted from the exempted list. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_016.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No.14 /2004- Cus . dated 08.01.2004- Water Supply Project. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_017.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Education Cess-Certain items deleted from the exempted list. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_018.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SEZ – Exemption from SAD – “Produced or Manufactured” changed to “cleared”. Amends Notification No.45 /2005- Cus . dated 16.05.2005. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_019.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.19/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Parts and Components of Mobile Handsets- Amends Notification No.23 /2010- Cus. dated 27.02.2010 </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top"><p><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_020.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.20/2011-Customs dated 1st March, 2011 </font></a></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Certain goods – Amends Notification No.20 /2006- Cus. dated 01.03.2006. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_021.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.21/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Certain goods – Amends Mega Notification No.21 /2002- Cus . dated 01.03.2002. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_022.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.22/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">exempts parts, components and accessories for the manufacture of mobile handsets; Notification No.28 /2010- Cus . dated 27.02.2010 superseded. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_023.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.23/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Patent and proprietary medicines exempted from SAD – Notification No.29 /2010- Cus . dated 27.02.2010 amended. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_024.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.24/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of Copper Concentrate – Value of Gold Contained to be excluded for payment of duty. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></p></td>
<td valign="top"><p><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_020.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.25/2011-Customs dated 1st March, 2011 </font></a></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Packaged Software. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_026.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.26/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Art Works, Antiques etc. exempted. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_027.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.27/2011-Customs dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption from export duty – Iron Ore to attract 20% while Iron Ore Pellets fully exempted. </font></p></td>
</tr>
</table>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CUSTOMS NON-TARIFF NOTIFICATION</font></strong></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. & Date </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Subject </strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2011/cnt11_015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2011-Customs (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti-Dumping Duty Rules amended. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2011/cnt11_016.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2011-Customs (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of Acetate Tow and Filter Rods prohibited. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2011/cnt11_017.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2011-Customs (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest fixed at 18% for demands under section 28AA </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2011/cnt11_018.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2011-Customs (N.T.) dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest fixed at 18% for demands under section 28AB </font></p></td>
</tr>
</table>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SERVICE TAX NOTIFICATIONS </strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. & Date </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Subject</strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.</font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_001.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.1/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Works Contract – Erection Commissioning, Construction-Credit Restricted to 40% when tax is paid on the full value. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_002.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.2/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax Valuation Rules amended-Determination of value of service in relation to money changing. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_003.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.3/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax Rules amended – deemed date of service provision. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_004.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.4/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Air Travel – Service Tax for domestic passengers enhance to Rs.150 and to Rs.750 for International Passengers. Notification No.26 /2010-ST dated 22-06-2010 amended. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_005.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.5/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Organiser of Business Exhibition exempted if the service is for organizing exhibition abroad. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_006.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.6/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Works Contract Service for Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana , exempted. </font></p></td>
</tr>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_007.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.7/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">insurance under the Rashtriya </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Swasthya Bima Yojana exempted. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_008.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.8/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Transport of goods by Road, Rail or Air exempted if the goods are Transported from a place outside India and the final destination is also outside India. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_009.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.9/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Transport of goods by Air – Value of fare included for Customs Duty exempted </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_010.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.10/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided in relation to Works Contract Service in Airports exempted. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_011.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Works Contract Service wholly in Airports exempted. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_012.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export of Services Rules amended. Re arrangement of services </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_013.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 amended. Re arrangement of services </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_014.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest on delayed payment of Service Tax to be 18% </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax – Interest on amount collected in excess – to be 18%. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_016.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Transport of Coastal goods – abatement to be 75%. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_017.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption for Services to SEZ – Complicated refund procedure – Notification No.9 /2009-ST superseded. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18. </font></p></td>
<td valign="top"><p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2011/stnot11_018.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2011-ST dated 1st March, 2011 </font></strong></a></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Point of Taxation Rules 2011 notified. </font></p></td>
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</table>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT </strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Time. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
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