Welcome to A.K. Batra & Associates (Chartered Accountants)

Service Tax Circulars

.S.NO	No./Date	2009
1.	107/1/2009-ST, DT-28/01/2009	Levy of service tax on educational institutions- regarding
2.	108/2/2009-ST, DT-29/01/2009	Imposition of service tax on Builders – regarding
3.	109/3/2009-ST, DT-23/02/2009	Service tax on movie theatres-reg.
4.	110/4/2009-ST, DT-23/02/2009	Reference from Commissioner Nasik seeking clarification in respect of levy of service tax on Repair/ renovation/ widening of roads - Regarding.
5.	111/5/2009-ST, DT-24/02/2009	Applicability of the provisions of the Export of Services Rules, 2005 in certain situations.
6.	112/6/2009-ST, DT-12/03/2009	Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 - reg.
7.	113/7/2009-ST, DT-23/04/2009	Return Scrutiny Manual for scrutiny of ST-3 returns – reg.
8.	114/8/2009-ST, DT-20/05/2009	Refund of service tax paid on taxable services which are provided in relation to the authorised operations in a Special Economic Zone - reg.
9.	115/9/2009-ST, DT-20/05/2009	Service tax on commission paid to Managing Director / Directors by the company – reg.
10.	116/10/2009-ST, DT-15/09/2009	Leviability of service tax on construction of canals got constructed by Govt. agencies – reg.
11.	117/11/2009-ST, DT-30.10.2009	Leviability of service tax on Tour operator service in connection with Haj & Umrah pilgrimage – reg.
12.	118/12/2009-ST, DT: 23/11/2009	Refund of service tax paid on foreign agent commission by exporters - Notification No.18/2009 dated 07/07/2009 – clarification
		2010
13.	119/13/2009-ST, DT: 21/12/2009	Service tax valuation issues pertaining to Customs House Agents Service-reg.2010
14.	120/01/2010-ST, DT: 19/01/2010	Problems faced by exporters in availing refund of excess credit – reg.
15.	120(a)/2/2010-ST, DT: 16.04.2010	Service tax on re-insurance commission - regarding
16.	121/3/2010-ST, DT: 26.04.2010	Service tax on Container Detention Charges - regarding
17.	122/01/2010-ST, DT: 30/04/2010	Clarification regarding availment of credit on input services - reg
18.	123/5/2010-ST, DT: 24/05/2010	Applicability of service tax on laying of cables under or alongside roads and similar activities - clarification reg
19	124/2010-S.T., DT.- 29-06-2010	regarding Accounting Codes for the taxable services introduced vide the Finance (No.14) Act, 2010
20	D.O. Letter -S.T..,DT.-01-07-2010	Issuance of notifications after enactment of the Finance Act, 2010
21	125/2010-S.T., DT :30-07-2010	Regarding services provided by state governments under Centrally Sponsored Schemes (CSS)
22	126/2010-S.T., DT: 10-08-2010	Regarding Service tax on commission received by Primary Dealers dealing in Government Securities
23	127/2010-S.T., DT: 16-08-2010	Service tax on commercial training and coaching – clarification whether ‘donation’ is ‘consideration’ – regarding
24	128/2010-S.T., DT: 24-08-2010	Service tax on on-going works contracts entered into prior to 01.06.2007.
25	129/2010-S.T., DT: 21-09-2010	Regarding service tax on on-going works contracts, new services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006
26	130/2010-S.T., DT: 20-09-2010	Instructions regarding powers of adjudication of Central Excise Officers in Service Tax cases
		2011
27	131/2010-S.T., DT: 07-12-2010	Regarding electricity meter installed in consumers’ premises and hire charges collected – whether covered under exemption for transmission and distribution of electricity
28	132/1/2011-S.T., DT: 12-01-2011	Fumigation of export cargo in compliance of export obligation - whether taxable under 'cleaning services' - clarification reg.
29	133/2/2011-ST DT. 18/01/2011	Service tax exemption for Janata Personal Accident Policy - reg.
30	Corrigendum to 132/1/2011- ST DT. 20/01/2011	Corrigendum of Circular no.132/2011 Service Tax- Clarification regarding - fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’
31	D.O.F.No.334/3/2011-TRU DT. 28.02.2011	Circular regarding legislative changes and changes made in Rule and CENVAT Credit Rules, 2004.
32	JS TRU(II) DT. 31.03.2011	Regarding amendments in Point of Taxation Rules, 2011 and other related provisions
33	134/3/2011-S.T., DT: 08-04-2011	Regarding Education Cess and Secondary and Higher Education Cess
34	135/4/2011-S.T., DT: 19-04-2011	Regarding Service Tax Audit Manual 2011
35	136/5/2011-S.T., DT: 20-04-2011	Regarding Accounting Codes for the taxable services introduced vide the Finance Act, 2011
36	137/6/2011-S.T., DT: 20-04-2011	Regarding assistance provided for processing visa applications
37	138/7/2011-S.T., DT: 06-05-2011	Representation by Jaiprakash Associates Limited, Noida, in terms of Judgement dated 14.02.2011 in W.P. No. 7705 of 2008
38	139/8/2011-S.T., DT: 10-05-2011	Clarification regarding Short Term Accommodation Service and Restaurant Service
39	140/9/2011-S.T., DT: 12-05-2011	Regarding prosecution provision in Finance Act, 1994
40	141/10/2011-TRU., DT: 13-05-2011	Regarding applicability of the provisions of the Export of Services Rules, 2005 in certain situations
41	142/11/2011-ST., DT: 18-05-2011	Regarding SEZ – Service Tax Refund
42	143/12/2011-ST., DT: 26-05-2011	Regarding processing for or on behalf of client, in relation to agriculture – causing sale or purchase of agricultural produce
43	144/13/2011-ST., DT: 18-07-2011	Regarding clarification on “Completion of service
44	145/14/2011-ST., DT: 19-08-2011	Regarding Service tax on fee charged for issuance of Country of Origin Certificate (COOC) by Chambers of Commerce
45	146/15/2011-ST., DT: 20-09-2011	Regarding audit of the accounts of M/s Bharat Sanchar Nigam Ltd, Tiruchirapalli – Issue of eligibility
46	147/16/2011-ST., DT: 21-10-2011	Regarding levy of service tax on various service providers engaged / associated with work of commercial construction/infrastructure development projects of road, airports, dams, tunnels etc.
47	148/17/2011-ST., DT: 13-12-2011	Regarding clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie
48	149/18/2011-ST., DT: 16-12-2011	Regarding Service Tax Refund to exporters through the Indian Customs EDI System (ICES)

LINKS

News Papers

Books Authored

by CA. Ashok Batra (Sr. most Partner)

contact

Follow Us