Rustagi Report – Board withdraws circulars
Based on the recommendations of the Rustagi Report on review of Service Tax circulars and taking into consideration the views expressed by the trade, departmental officers etc, CBEC has withdrawn 48 circulars/instructions. Obviously the Board has gone beyond the Rustagi report.
The following are the details of the circulars withdrawn.
Sl.No. | Circular No./ F.No. | Date | Subject |
|---|---|---|---|
1 | 1/1/94 – ST | 29.06.1994 | This is a rare circular not available with us |
2 | 2/2/94 – ST | 08.07.1994 | This is a rare circular not available with us |
3 | 4/4/94 – ST | 06.09.1994 | This is a rare circular not available with us |
4 | 5/5/94 – ST | 11.10.1994 | This is a rare circular not available with us |
5 | 6/1/95 – ST | 02.05.1995 | This is a rare circular not available with us |
6 | 7/1/96 – ST | 29.02.1996 | This is a rare circular not available with us |
7 | 8/2/96 – ST | 11.03.1996 | This is a rare circular not available with us |
8 | 9/3/96 – ST | 11.03.1996 | This is a rare circular not available with us |
9 | 13/7/96 – ST | 20.09.1996 | Revised format for notice under Section 70(2) and 77 of Finance Act, 1994 |
10 | 15/9/96 – ST | 04.10.1996 | Showing of Service Tax on brokerage separately on the Bill |
11 | 16/10/96 – ST | 15.10.1996 | This is a rare circular not available with us |
12 | 19/13/96 –ST | 21.11.1996 | This is a rare circular not available with us |
13 | 20/14/96 – ST | 31.12.1996 | Transaction amounting to taxable service |
14 | 21/1/97 – ST | 27.01.1997 | This is a rare circular not available with us |
15 | F. No. B.43/7/97- TRU | 11.07.1997 | Service Tax on Clearing & Forwarding Agents and rent-a-cab scheme operators. |
16 | F. No. 148/3/97 – CX4 | 09.09.1997 | This is a rare circular not available with us |
17 | 23/3/97 – ST | 13.10.1997 | This is a rare circular not available with us |
18 | F.No.354/128/97 -TRU | 18.12.1997 | This is a rare circular not available with us |
19 | 25/2/98 – ST | 23.07.1998 | De-centralisation of Service Tax work at Divisional level |
20 | 26/3/98 – ST | 10.09.1998 | This is a rare circular not available with us |
21 | 27/1/99 – ST | 19.05.1999 | This is a rare circular not available with us |
22 | 28/2/99 – ST | 04.07.1999 | This is a rare circular not available with us |
23 | 30/1/2000 – ST | 05.06.2000 | Monetary limits and powers of adjudication of officers of Central Excise in relation to Service Tax Rules |
24 | 31/2/2000 – ST | 31.07.2000 | This is a rare circular not available with us |
25 | 34/2/2001 – ST | 30.04.2001 | Service Tax not leviable on services by qualified engineers as insurance surveyor and loss assessor |
26 | 36/4/2001 – ST | 08.10.2001 | Services provided outside the limits of Indian territorial waters not liable to tax |
27 | 37/5/2001 – ST | 27.12.2001 | Collection Center collecting exposed film from photography studio — Service provided not taxable |
28 | 38/1/2002 – ST | 07.02.2002 | Audit of Service Tax assesses/records |
29 | 39/2/2002 – ST | 20.02.2002 | ICDs/CFS can not be considered as C&F agents |
30 | 42/5/2002 – ST | 29.04.2002 | Payment of service tax by M/s.Jehangir Art Gallery under the category of ‘Mandap Keeper’ |
31 | 45/8/2002 – ST | 30.07.2002 | Website for posting Service Tax Revenue |
32 | 48/10/2002-ST | 13.09.2002 | Levy of Service Tax on Food Grain Commission Agents under the category of 'Clearing and Forwarding Agents’. |
33 | 51/13/2002 – ST | 07.01.2003 | Classification of Services. |
34 | 53/2/2003 – ST | 27.03.2003 | Rounding of Service Tax to the multiples of a Rupee |
35 | 54/3/2003-ST | 21.04.2003 | Internet Telephony Services fall under the category of online information and database access |
36 | 55/4/2003 – ST | 24.04.2003 | Exemption to taxable Services provided by a Service provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ |
37 | 56/5/2003 – ST | 25.04.2003 | Non levy of service tax on export of services |
38 | 57/6/2003 – ST | 20.05.2003 | Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003- regarding |
39 | 64/13/2003 – ST | 28.10.2003 | if the canvassing is limited to space selling then such services would not be liable to any service tax |
40 | 65/14/2003 – ST | 05.11.2003 | Payment of service tax in case of advance payment of value of services. |
41 | 70/19/2003 – ST | 17.12.2003 | clarification on the taxability of maintenance of Computer Software |
42 | 73/3/2004 – ST | 05.01.2004 | Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas. |
43 | 74/4/2004 – ST | 23.01.2004 | Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax |
44 | 77/07/2004 – ST | 10.03.2004 | Clarification on ambiguity in the provisions of Rule 3(5) of the Service Tax Credit Rules, 2002 |
45 | 78/8/2004 – ST | 23.03.2004 | Service Tax on the production of Television serials |
46 | 79/9/2004 – ST | 13.05.2004 | Application of Service Tax on activities of Erection and Commissioning. |
47 | F. No. 341/20/2005-TRU | 12.05.2005 | Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery |
48 | F.No./ 354/106/2005-TRU | 08.08.2005 | Centralised registration |
Circular No. dated 10th May, 2007