TIOL-DDT 611 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 611</font><br>
11.05.2007<br>
Friday</b></font></p>
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2">Rustagi</font></b><font color="#006600" size="2"><b> Report – Board withdraws circulars</b></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">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Tax circulars and taking into consideration the views expressed by the trade, departmental officers etc, CBEC has withdrawn 48 circulars/instructions.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. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The following are the details of the circulars withdrawn.</font></p>
<table width="450" border=1 align="center" cellpadding=3 cellspacing=0>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Sl.No.</b></font></p></td>
<td width=168>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Circular No./ F.No.</b></font></p></td>
<td width=96>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Date</b></font></p></td>
<td>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Subject</b></font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1/1/94 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29.06.1994</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2/2/94 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">08.07.1994</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4/4/94 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">06.09.1994</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5/5/94 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11.10.1994</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6/1/95 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">02.05.1995</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7/1/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29.02.1996</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8/2/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11.03.1996</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9/3/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11.03.1996</font></p></td>
<td valign=top> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font> </td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13/7/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20.09.1996</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revised format for notice under Section 70(2) and 77 of Finance Act, 1994 </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15/9/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">04.10.1996</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Showing of Service Tax on brokerage separately on the Bill</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16/10/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15.10.1996</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19/13/96 –ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.11.1996</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20/14/96 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31.12.1996</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Transaction amounting to taxable service</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21/1/97 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27.01.1997</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F. No. B.43/7/97- TRU</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11.07.1997</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax on Clearing & Forwarding Agents and rent-a-cab scheme operators.</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F. No. 148/3/97 – CX4</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">09.09.1997</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23/3/97 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13.10.1997</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F.No.354/128/97 -TRU</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18.12.1997</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25/2/98 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23.07.1998</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">De-centralisation of Service Tax work at Divisional level</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26/3/98 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10.09.1998</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27/1/99 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19.05.1999</font></p></td>
<td valign=top>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">22</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28/2/99 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">04.07.1999</font></p></td>
<td valign=top>
<p align="justify"> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30/1/2000 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">05.06.2000</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Monetary limits and powers of adjudication of officers of Central Excise in relation to Service Tax Rules</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">24</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31/2/2000 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31.07.2000</font></p></td>
<td valign=top>
<p align="justify"> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">This is a rare circular not available with us </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">34/2/2001 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30.04.2001</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax not leviable on services by qualified engineers as insurance surveyor and loss assessor</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">36/4/2001 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">08.10.2001</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Services provided outside the limits of Indian territorial waters not liable to tax</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">37/5/2001 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27.12.2001</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collection Center collecting exposed film from photography studio — Service provided not taxable</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">38/1/2002 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">07.02.2002</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Audit of Service Tax assesses/records</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">39/2/2002 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20.02.2002</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ICDs/CFS can not be considered as C&F agents</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">42/5/2002 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29.04.2002</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Payment of service tax by M/s.Jehangir Art Gallery under the category of ‘Mandap Keeper’</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">45/8/2002 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30.07.2002</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Website for posting Service Tax Revenue</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">48/10/2002-ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13.09.2002</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Levy of Service Tax on Food Grain Commission Agents under the category of 'Clearing and Forwarding Agents’.</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">33</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">51/13/2002 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">07.01.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Classification of Services.</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">34</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">53/2/2003 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27.03.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rounding of Service Tax to the multiples of a Rupee</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">35</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">54/3/2003-ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.04.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Internet Telephony Services fall under the category of online information and database access</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">36</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">55/4/2003 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">24.04.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to taxable Services provided by a Service provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">37</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">56/5/2003 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25.04.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Non levy of service tax on export of services</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">38</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">57/6/2003 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20.05.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003- regarding</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">39</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">64/13/2003 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28.10.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">if the canvassing is limited to space selling then such services would not be liable to any service tax</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65/14/2003 – ST</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">05.11.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Payment of service tax in case of advance payment of value of services.</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">41</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">70/19/2003 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17.12.2003</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">clarification on the taxability of maintenance of Computer Software</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">42</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">73/3/2004 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">05.01.2004</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">43</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">74/4/2004 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23.01.2004</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">44</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">77/07/2004 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10.03.2004</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Clarification on ambiguity in the provisions of Rule 3(5) of the Service Tax Credit Rules, 2002 </font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">45</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">78/8/2004 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23.03.2004</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax on the production of Television serials</font></p></td>
</tr>
<tr>
<td width=67>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">46</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">79/9/2004 – ST </font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13.05.2004</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Application of Service Tax on activities of Erection and Commissioning.</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">47</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F. No. 341/20/2005-TRU</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12.05.2005</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery</font></p></td>
</tr>
<tr>
<td width=67 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">48</font></p></td>
<td width=168 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F.No./ 354/106/2005-TRU</font></p></td>
<td width=96 valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">08.08.2005</font></p></td>
<td valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Centralised registration</font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2007/sercir93.htm" target="_blank">Circular No. 93/04/2007-Service Tax dated 10<sup>th</sup> May, 2007</a></u></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Indore</font></b><font color="#006600"><b> Airport</b></font><font color="#006600"><b> and LoniICD added to list of ports</b></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>In the following notifications, </strong><strong>indore</strong><strong> airport and Loni</strong> (District Ghaziabad) <b>ICD are</b> <strong>added as allowed ports of import.</strong></font></p>
<div align=center>
<table width=450 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="39%" valign=top>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No.</strong></font></p></td>
<td width="52%" valign=top>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Scheme</strong></font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">43/2002-CUSTOMS, <br>
dated the 19th April, 2002</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Import against Advance Licence </font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">45/2002-CUSTOMS, <br>
dated the 22nd April, 2002. </font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Entitlement Pass Book</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">46/2002-CUSTOMS, <br>
dated the 22nd April, 2002 </font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Free Replenishment Certificate Licence</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">47/2002-CUS, <br>
dated the 22nd April, 2002</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance Licence for deemed exports</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">53/2003-CUSTOMS, <br>
dated the 1st April, 2003</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Free Entitlement Credit Certificate</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">54/2003-CUSTOMS, <br>
dated the 1st April, 2003</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Free Service Entitlement Credit Certificate</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(7) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">55/2003-CUSTOMS, <br>
dated the 1st April, 2003 </font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">EPCG Scheme</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(8) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">56/2003-CUSTOMS. <br>
dated the 1st April, 2003 </font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance licence for annual requirement with actual user condition</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(9) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90/2004-CUSTOMS <br>
dated the 10th September, 2004</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Free Replenishment Certificate (DFRC) or DFRC for intermediate supply </font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(10) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91/2004-CUSTOMS dated, the 10th September, 2004</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance licence for deemed export </font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(11) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">92/2004-CUSTOMS dated, the 10th September, 2004.</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Served fromIndia Scheme Certificate</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(12) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">93/2004-CUSTOMS dated, the 10th September, 2004</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance licence</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(13) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">94/2004-CUSTOMS dated, the 10th September, 2004</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance licence for annual requirement with actual user condition issued to Star Export Houses</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(14) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">97/2004-CUSTOMS dated, the 17th September, 2004</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export Promotion Capital Goods Scheme (EPCG)</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(15) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32/2005-CUSTOMS dated, the 8th April, 2005 </font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Target Plus Scheme</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(16) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">41/2005-CUSTOMS dated, the 9th May, 2005</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">VisheshKrishiUpajYojana</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(17) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">89/2005-CUSTOMS <br>
dated, the 4th October, 2005</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty Entitlement Pass Book</font></p>
<p align="justify"></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(18) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40/2006-CUSTOMS dated, the 1st May, 2006</font></p>
<p align="justify"></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty free import authorisation</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(19) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">73/2006-CUSTOMS dated, the 10th July, 2006</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Target Plus Scheme</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(20) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90/2006-CUSTOMS dated, the 1st September, 2006</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Focus Market Scheme — Exemption to goods imported against duty credit scrip issued against exports to specified countries</font></p></td>
</tr>
<tr>
<td width="7%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(21) </font></p></td>
<td width="39%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91/2006-CUSTOMS dated, the 1st September, 2006</font></p></td>
<td width="52%" valign=top>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Focus Product Scheme — Exemption to goods imported against duty credit scrip issued against export of specified products</font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_063.htm" target="_blank">NOTIFICATION NO. 63/2007-Cus., Dated: May 4, 2007</a></u></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Anti dumping duty on potassium carbonate</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti-dumping duty on Potassium Carbonate, originating in, or exported from European Union, People’s Republic of China, Republic of Korea and Taiwan was imposed vide Notification No. 37/2004-Cus., dated 20-2-2004. However M/s Taiwan Pulp and Paper Corporation, Taiwan, having furnished an undertaking under rule 15 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, not to export any type of Potassium Carbonate below a price of US Dollar 471.0 per Metric tonne CIF, was exempted from this duty. Now this exemption is withdrawn.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And a provisional anti dumping duty is imposed at the rate of US$ 70.45 per metric tonne on the said Taiwan Pulp and Paper Corporation.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_065.htm" target="_blank">NOTIFICATION NO. 65</a></u><b><u> and </u></b><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_066.htm" target="_blank">66/2007-CUSTOMS, Dated : May 9, 2007</a></u></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Anti dumping duty on zinc oxide</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti dumping duty on zinc oxide originating in, or exported from, the Peoples Republic ofChina was imposed by notification No. 115/2001 dated the 2<sup>nd</sup> November 2001 and was extended till 8.4.2007 and obviously died on 8<sup>th</sup> April 2007. Now after a month, the government has re imposed the anti dumping duty on the product. Was there no dumping and injury during the last month? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_064.htm" target="_blank">NOTIFICATION NO. 64/2007-CUSTOMS, Dated : May 7, 2007</a></u></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#FF6666">Until Monday with more DDT</font></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Weekend. </font></p>
<p align="justify"><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">vijaywrite@taxindiaonline.com</a> </font></p>
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