Letter / 2004-ST dtd 17/12/2004 - Issues pertaining to levy of service tax on goods transport agency

Circular No. 80/2004-ST dtd 17/09/2004 - Issues pertaining to Service Tax – regarding the Finance Bill,2004

Circular No. 79/9/2004 dtd 13/05/2004 - Application of Service Tax on activities of Erection and Commissioning.

Circular No. 78/04/2004 dtd. 23/03/2004 - Service Tax on the production of Television serials

Circular No. 77/04/2004 dtd. 10/03/2004 - Clarification on ambiguity in the provisions of Rule 3(5) of the Service Tax Credit Rules, 2002 – regarding

Circular No. 76/04/2004 dtd. 03/03/2004 - Clarification sought by PHD Chamber of Commerce and Industry on various difficulties being faced by Service Tax assessees – Regarding

Circular No. 75/04/2004 dtd. 03/03/2004 - Service Tax – Monetary limits and powers of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994 – regarding

Circular No. 74/04/2004 dtd. 23/01/2004 - Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax

Circular No. 73/02/2004 dtd. 05/01/2004 - Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.

Circular No. 72/02/2004 dtd. 02/01/2004 - Facility for single registration and filing single return for Assessees providing more than one services.

Circular No. 71/01/2004 dtd. 02/01/2004 - E-filing of Service Tax Returns.

CIRCULARS IN THE YEAR 2003

Circular No. 70/19/2003 dtd.17/12/2003  -clarification on the taxability of maintenance of Computer Software

Circular No.69/18/2003 dtd. 15/12/2003  - Distribution of work amongst various section of CBEC.

Circular No. 68/17/2003 dtd.28/11/2003  - Clarification on the scope of the Service of "Event Management".

Circular No. 67/14/2003 dtd.10/11/2003 - Levy of Service Tax on ship repair during the dry docking by the person duly authorised in this behalf by port authorities.

Circular No. 66/14/2003 dtd.05/11/2003 - Applicability of service tax on commission income earned on distribution and marketing of units of mutual fund.

Circular No. 65/14/2003 dtd.05/11/2003 - Payment of service tax in case of advance payment of value of services.

Circular No.62/11/2003 dtd. 21/08/03 - Miscellaneous issues relating to the services on which service tax has been imposed with effect from 1-7-2003.

Circular No.61/10/2003 dtd. 14/07/03 - Service Tax on Doordarshan and All India Radio under the category of Broadcasting Services.

Circular No. 60/9/2003 dtd. 10/07/03 - Levy of services tax on storage of empty containers regarding.

Circular No. 59/8/2003 dtd. 20/06/03 - Imposition of Service Tax on new services consequent to enactment of Finance Bill, 2003-reg.

Circular No. 58/5/2003 dtd. 21/04/2003 - Using a wrong accounting Code for payment of Service Tax clarification.

Circular No. 57/5/2003 dtd. 21/04/2003 - Irregular Levy of Service Tax by the service providers @8% after budget i.e. 1-3-2003.

Circular No. 56/5/2003 dtd. 25/04/2003 - Non levy of service tax on export of services – Regarding

Circular No. 55/4/2003 dtd. 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 – Reg.

Circular No. 54/3/2003 dtd. 21/04/2003 - Internet telephony services clarification - reg.

Circular No. 53/2/2003 dtd. 27/03/2003 - Rounding of Service Tax to the multiples of a Rupee.

Circular No. 52/1/2003 dtd. 11/03/2003 - e-filing of Service Tax Returns.

Circular No. 51/13/2002 dtd. 07/01/03 - Classification of Services - Any service (transaction) can be taxed only once.

CIRCULARS IN THE YEAR 2002

Circular No. 50/2002 dtd. 18/12/2002 - Levy of Service Tax on Depository Service under Banking & other Financial services.

Circular No. 49/2002 dtd. 18/12/2002 - Service Tax on Consulting Engineers

Circular No. 47/2002 dtd. 21/08/2002 - Service Tax - Allocation of major head / minor head / sub-head for 10 new Services covered under the Tax net w.e.f. 16.08.2002

Corrigendum to Circular No.46/2002 dtd. 16/08/2002

Circular No. 46/2002 dt. 08/08/2002 - Services provided by BSNL to basic / cellular telephone service providers

Circular No. 42/05/2002-ST dtd. 29/02/2002 - Payment of service tax by M/s. Jehangir Art Gallery under the category of ‘Mandap Keeper’

Circular No. 40/03/2002-CX dtd. 21/02/2002 - Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax – Instructions

Circular No. 39/02/2002 dtd. 29/02/2002 - Service Tax on Clearing & Forwarding Agents – Clarification

Circular No. 38/1/2002 dtd. 07/02/2002 - Audit of Service Tax assesses / records

CIRCULARS IN THE YEAR 2001

Circular No. 35/3/2001 dtd. 27/08/2001 - Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income-tax Department - Instructions regarding

15 New Services added to the Service Tax Net

CIRCULARS IN THE YEAR 2000

V/DGST/30-Misc-46/2000 dtd.23/8/2000-Payment of service tax by cheque in authorised Banks - Consequences of delay in encashment beyond due date - reg.

Circular No.30/1/2000 dtd. 5/6/2000- Powers of adjudication of various C. Ex. Officers

CIRCULARS IN THE YEAR 1997

Imposition of Service Tax on Custom House Agents and Steamer Agents -regarding

Imposition of Service Tax on Outdoor Caterers & Pandal or Shamiana Contractors- regarding

Imposition of Service Tax on Tour Operators - regarding

Imposition of Service Tax on Mandap keeper and by an Air travel Agents-regarding

Service Tax on clearing & Forwarding Agents and rent-a-cab scheme operators

Service Tax Rule (3)

Consultancy Engineering and Manpower Recruitment Agency