|
Sl.No. |
Circular
No./ F.No. |
Date |
Gist
of Circular |
|
1 |
1/1/94
ST |
29.06.1994 |
Scope
of services Taxable with effect from
29/06/1994 and procedures explained
|
|
2 |
2/2/94
ST |
08.07.1994 |
Creation
of a cell/Division for service tax
outside the head quarters of collecterates.
|
|
3 |
4/4/94
ST |
06.09.1994 |
Clarification
regarding Service Tax on Brokers
|
|
4 |
5/5/94
ST |
11.10.1994 |
Centralised
Registration - Regarding Telephone
Services Registration, Payment of
Tax and Filing of Returns Etc.
|
|
5 |
6/1/95
ST |
02.05.1995 |
Simplification
of the provisions relating to refund
claims |
|
6 |
7/1/96
ST |
29.02.1996 |
Applicability
of service tax on pager services and
cellular telephones. |
|
7 |
8/2/96
ST |
11.03.1996 |
This
circular is not available |
|
8 |
9/3/96
ST |
11.03.1996 |
Creation
of Cell/Division outside the Headquarter
and appointing respective Assistant
Commissioner/Deputy commissioner wherever
available. |
|
9 |
13/7/96
ST |
20.09.1996 |
Revised
proforma to incorporate penal provision
under Section 77 of Finance Act,1994
|
|
10 |
15/9/96
ST |
04.10.1996 |
Stock
Broking Services - Service tax to
be shown separately in the bills
|
|
11 |
16/10/96
ST |
15.10.1996 |
Applicability
of service tax on Telephone Bills
|
|
12 |
19/13/96
ST |
21.11.1996 |
Auditing
of Central Excise Officers in the
premises of the assessee of service
tax. |
|
13 |
20/14/96
ST |
31.12.1996 |
Stock
Broking Services - clarification regarding
Transactions amounting to taxable
service |
|
14 |
21/1/97
ST |
27.01.1997 |
Revised
procedure for Registration/Collection
of Service Tax from Courier agencies.
|
|
15 |
F.No.B.43/7/97-TRU |
11.07.1997 |
Scope
and Value of taxable service on Clearing
& Forwarding Agents and rent-a-cab
scheme operators. |
|
16 |
F.No.148/3/97CX4 |
09.09.1997 |
Taxable
Service - Stock broker sells or purchase
on his own account to/from non-members.
|
|
17 |
23/3/97
ST |
13.10.1997 |
Clarification
on Telephone Services |
|
18 |
F.No.354/128/97-TRU |
18.12.1997 |
Levy
of service tax on services rendered
by consulting engineer does not cover
the architectural services rendered
by architects. |
|
19 |
25/2/98
ST |
23.07.1998 |
De-centralisation
of Service Tax work from Commissionerate
Headquarter office to Divisional Headquarters
office |
|
20 |
26/3/98
ST |
10.09.1998 |
De-centralisation
of Service Tax work from Commissionerate
Headquarter office to Divisional Headquarters
office |
|
21 |
27/1/99
ST |
19.05.1999 |
This
circular is not available |
|
22 |
28/2/99
ST |
04.07.1999 |
Telephone
Services - Home operator to pay tax
on International roaming Plastic or
Sim Card. |
|
23 |
30/1/2000
ST |
05.06.2000 |
Revised
Monetary limit for powers of adjudication
for Central Excise officers notified.
|
|
24 |
31/2/2000
ST |
31.07.2000 |
This
circular is not available |
|
25 |
34/2/2001
ST |
30.04.2001 |
Non
levy of service Tax on services by
qualified engineers as insurance surveyor
and loss assessor |
|
26 |
36/4/2001
ST |
08.10.2001 |
Services
provided beyond the territorial waters
of India are not liable to Service
Tax |
|
27 |
37/5/2001
ST |
27.12.2001 |
Photography
Services Service provided by a centre
collecting exposed film from studio
are not liable to tax. |
|
28 |
38/1/2002
ST |
07.02.2002 |
Audit
of Service Tax Assessees - Procedure
for audit of services relating to
telephones, insurance and stock broking.
|
|
29 |
39/2/2002
ST |
20.02.2002 |
Clearing
and Forwarding Agent Services - ICDs/CFS
dealing with import/export cargo not
liable to tax. |
|
30 |
42/5/2002
ST |
29.04.2002 |
Mandap
Keeper Services Art Galleries renting
out for exhibitions not liable to
tax |
|
31 |
45/8/2002
ST |
30.07.2002 |
Procedure
for posting of Service Tax Collection
on website. |
|
32 |
48/10/2002-ST |
13.09.2002 |
Clearing
and Forwarding Agent Services - Levy
of Service Tax on Food Grain Commission
Agents |
|
33 |
51/13/2002
ST |
07.01.2003 |
Classification
of services under the more appropriate
classification that falls under two
or more categories simultaneously.
|
|
34 |
53/2/2003
ST |
27.03.2003 |
Payment
of Service Tax - Rounding of Service
Tax to Multiples of a Rupee
|
|
35 |
54/3/2003
- ST |
21.04.2003 |
classification
of Internet Telephony Services.
|
|
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 |
Exemption
to services for which payment is made
in Convertible Foreign Exchange (Export
of Services) |
|
38 |
57/6/2003
ST |
20.05.2003 |
Service
tax levy @ 8% is effective from 14/05/2003.
Service Tax wrongly collected at 8%
by assessee prior to 14/05/2003 to
be remitted. |
|
39 |
64/13/2003
ST |
28.10.2003 |
Service
Tax on Advertising Agencies.
|
|
40 |
65/14/2003
ST |
05.11.2003 |
Payment
of service tax on value of taxable
service received in advance.
|
|
41 |
70/19/2003
ST |
17.12.2003 |
Maintenance
of Computer Software is not chargeable
to Service Tax. |
|
42 |
73/3/2004
ST |
05.01.2004 |
Adhatiyas
is a Commission Agent exempt from
the levy of Service Tax |
|
43 |
74/4/2004
ST |
23.01.2004 |
Levy
of service tax on Maintenance or repair
of Automatic Teller Machine.
|
|
44 |
77/07/2004
ST |
10.03.2004 |
Input
service tax credit can be availed
to 35% of the total service tax payable
on all the taxable output services
|
|
45 |
78/8/2004
ST |
23.03.2004 |
Non
levy of service tax on Sale of serials
to TV Channels |
|
46 |
79/9/2004
ST |
13.05.2004 |
Charges
for erection, installation & commissioning
are not covered under Consulting Engineer
Services |
|
47 |
F.No.341/20/2005-TRU |
12.05.2005 |
Specifying
an authority for centralized registration
under rule 4(3) of Service Tax Rules,
1994 |
|
48 |
F.No./354/106/2005-TRU |
08.08.2005 |
Procedure
and the revised list of information
to be furnished for granting centralised
registration |
