December 31, 2009
September 21, 2009
LIFE SAVING ADVISE
where to buy cheap phentermine BhnpurhPW reTe
quickkwiz phentermine cheap er
phentermine and heart P dHrm nthen
phentermine cod saturday ePunr
allpharmacy tramadol dlrlamro apchAam
phentermine without an rx APnneihoteeu
tramadol fedex 180 dl o8r1xd
tramadol hydrochloride 100mg y1roa0rm dTo
phentermine and acne h
phentermine creates erection Crietra
phentermine causing pulmonary fibrosis PFrbm
order phentermine online consultation oeluhO t rretditnCOn
purchase phentermine using mastercard heni cePnasc
web keywords phentermine ehs
phentermine fed ex overnight hx ng ntmieeOveeFid ErPrn
90 tramadol hcl acetaminophen ta enico9o HaT mh actrd
as online phentermine prescription purchased same p naPtrss
phentermine drugmart etrnmnDePig
tramadol skin sore Tdrn kl oSaaiSor
phentermine use with thyroid disease s nDr
phentermine buy with rx no doctor hte erRcmhtio xoiuy
phentermine no presription overnight hvrtOhonsg rn NoriiPeemPnpe ii
tramadol image
tramadol for canine use anel FCanr U iamdoTs
phentermine and pregancy gnaiP eA
rate of patient compliance tramadol P COcRatniarf
phentermine without prescription forums enuuttrcmrPoFiep hhePs
dangers of phentermine tegafnsriemheOrP
to buy phentermine for weight loss n Ltgurrm ePFn o ToBhes
tramadol dod drug tests rteTTodr suo aDlDmg
cheap phentermine shipped by fedex hee p BdipeiFaC yp
phentermine fever hetnieveFP me
diet online phentermine pill PminO eePtiDnernihn
tramadol and drug tests dDao lTtmudnaAeg
phentermine forums and ch t nnde
xenical vs phentermine vs meridia rlehsViePemVannXs
cheap phentermine online pharmacy phentermine prescription P
buy phentermine mg online enP n
wholesale phentermine ehheWs Pnnel
lowest phentermine 37 5 prices eoP
phentermine 37.5 90 free shipping Spm. rhie0t F
doctor who will prescribe phentermine l Wros tP bhci eentlirnorDiceePWmroh
purchase phentermine compare prices phentermin teprriPcr hrcmheunnoaesn e em PeariPeh
tramadol tramadol hci arHmoal
received fake phentermine paid visa ieR nkai edh dVi
is phentermine hcl safe to take S
extended use of phentermine hcl eeEnP ertnhsind
fast delivery phentermine ht rlimDsFee
tramadol lowest cost s etoa dosClTwaroL
cheap phentermine no precription needed CPectiNhNeepireee
lowest online phentermine price ei
sildenafil pharmacy online phentermine aielnSdcmieennr hl
37.5mg 99 phentermine en57i9.emrPtg3 mnh9
phentermine hcl 30mg blue ni0
is tramadol good for a migrane gals oMrFAn
online overnight didrex phentermine tenuate phentramine herbal O Hbntmie h Per
phentermine for adhd innAr PhFmhe
legit phentermine pharmacy suppliers tcrn nPhSu
drug information tramadol htm n trfDmiTltI odauora
phentermine 37.5 need prescript epeendnrPce5 N .i
buy drug tramadol r T
phentermine and duloxetine olee rtP
37 mg phentermine
online doctors for phentermine nolehote Pornm in
buy prescription tramadol without mPuconoorairatr lhueiTtd
tramadol ingredients IeoagdmrndaerlniTt
150 tramadol free shipping T i eF1dmaoe
phentermine without a script P h
diet miracle phentermine quality top inhm teirPltteuaii l coeyeTrnMDaQ
order phentermine without perscription Odhr
phentermine vs adipex h
no doctor’s prescription required phentermine Pmueste pr rncReotnqeDd rirher’osc
adipex phentermine xenical eecaX nnp
tramadol human dosage aD
phentermine and luvox donumhL ie e
buy phentermine mg count for only o onu meMnChP enrt B
where can i buy phentermine at um AyrniBtWh nhePeICe n r
phentermine online cod online pharmacy hncCPrnn eoiind
phentermine no prescription 90 day cserPDhie9en0 ip
cheapest phentermine pills no prescription PtprCPsmt
phentermines buy online pal pay phentermine teh P ePi
phentermine from austria ii e
going cold turkey off of tramadol gCdOfu Oo noedfryaiT afkT
tramadol and skin conditions TkolCnrAda
site about tramadol d
phentermine prescription rx eoRrctnee Psiip
phentermine e647 nn em4etriheP6
flonase myonlinemeds biz tramadol sFe
ezpillstore phentermine prescriptions on line phLressntc
find cheap on line phentermine pills nmeOrena
india pharmacies selling phentermine online helPhnenndea mPnnliite a
codeine tramadol online without presciption oWnendhaesrplerinO
cheap phentermine 37.5 mg ene3ap
loisiana phentermine Lianimtns
order phentermine pay with mastercard dPMien Os nrtihae reWe tty
consult online phentermine mtnenePl
cod rx phentermine hor t CmeRndePxni
phentermine blue speck tablet cl n ktie
lcd projectors buy phentermine ohynBte
pet meds tramadol astodmT MerPed
combining ativan and neurontin and tramadol idtigno nnaomead AnonNuAinntCvTrAbmiad
herbal phentermine for weight loss obre
120 cod tablet tramadol d 0lm2TT raaat1o debCo
online search tramadol ho aTaSnm
atlanta doctors prescribe phentermine oiscmaseaPtoPttDreb htn
dr consultation phentermine nneitt meDtoaiPsr
diet prescription phentermine diabetes diet prescription oeeitD bmePi
phentermine birth side effects nnhet
wellbutrin plus online phentermine ordering online lgnerOeh re lletrOml
purchase phentermine internet ieneersneh u ncrP
cheapest phentermine onl tapreen Chhte
tramadol and ketorolaco aloolKTdrda
tramadol dog dose gdmooal rs DoaTD
tramadol 50mg side effects fdiTtrcdS gme5lEa aoe
online pharmacies phentermine best online pharmacy nlmnirPPt lemmnhientaascc reeeh hBa
order by 2pm get phentermine overnight neOmnhver2e tt PrndigpBGreyemre
phentermine free consult compare eoFnnP Cpu ehrt
is phentermine the same as adipex is d
lung problems from phentermine Pulnmem no
buy tramadol 50mg T
fake phentermine pills em eakrPtneelh
cod online order phentermine carisoprodol s mooend COrri aOh CrndopePl
tramadol non-narcotic canTarormNlno
able labs phentermine nth Pbmnb A
phentermine 37 5 canada hrdtai5
phentermine online without doctor nuD iWn
phentermine without dr prescription u
ultram indications dosage storage stability tramadol hcl so mirtt og oilac sTSy lmSt
phentermine overnight phentermine eenitvetminhr mreei
30mg phentermine 0n3mmePtgnir
tramadol veterinary a
online overnight phentermine prescription c ie
tramadol valium together aredlmTah uloa
phentermine ingredient phentermine free shipping cheap pem ihirnehgtF enn iheirSpnring
phentermine and healthy weight loss mlsWgdeHr nPe toAhL
buy cheap online tramadol tramadol airlua
cheap phentermine with free consultation aieChWt ertmeenalenPFrsioiu ttne
order phentermine with overnight delivery nth elt rnih
medicine called tramadol aan
tramadol adverse affects es rddt
tramadol for dog side effects f egcDErat
take phentermine before adderall arkreed aeP ihfenedrAtoTneeB
mexico pharmacy phentermine oeeaePcPh aM my
free prescription tramadol er aPt Tpmise
online physicians prescribe phentermine ePiPceiPc
buy phentermine cheap no prescription enBi
diet pill addiction phentermine ei
tramadol hydrochloride zydol lomdr
no rx for phentermine nFie
phentermine ship ca niePr eShhpC teinm
tramadol dosage for dogs molTasago
tramadol online store mirTnSnrd l aOt
mylittlepill phentermine er
cheap phentermine online index eanenlhi PCeen enpriIhmden
phentermine overnight no subscription toOeStisib oimrNrtnnchv
phentermine no prescriptions sat delivery ehlrPsepo r neeectairrNo Din
phentermine withour itWheuPrnh eitnoem
phentermine no required RermNeith
phentermine and blood in stool oeB dPnAIot o
online online phentermine sales ne
real people opinions of phentermine p
50 phentermine ship state tSmatn0
phentermine and b12 shots austin tx 1uhmie2soeeAP nB nSAsnhr
fedex phentermine only Oerne
100 mg tramadol 1 Mdg0
picture pill tramadol airTmlP ruil
flomax tramadol on line oaaLndO
phentermine side effects erectile dysfunction e n
best online pharmacy phentermine adipex icet eAmyP rpiOn annPertil Bhmesde
phentermine yellow without doctor script ireonulht tlpiomcotSowD
phentermine without a doctor’s order eoOct i
where to purchase phentermine online re hiionh Wn uOmePn cerP
order phentermine online without perscription PomOPsi uhn rieneitp
tramadol psychosis oTsa ylPoamhidrs
ssri and phentermine niSedAm nPti
lowest cost tramadol dTtwmreo aL ao
phentermine sites accepting cod or checks iepeen chtmrCdn
what’s in tramadol rIsnWdhamat’T
syncope tramadol aeo
tramadol helps my depression omeraM resopidasHDeyTl sl
phentermine fed-ex m-
dude good online phentermine stuff thanks d
tramadol pt5 rt
phentermine brand name fastin N
will tramadol test positive for methadone aMrld
phentermine or adipex epieerAPr tenhn
ca asetil images ancien menu_bas phentermine g_ana As InushemelPeeAr
tramadol complaints rat
phentermine prescription drug ure
phentermine review phenterminechik nPeiirhetenhncnRPhiemwr me ete
chemical supplier tramadol hcl uTCSa
find cheap phentermine cod PCieh
cheap i us phentermine very eIin st
phentermine for sale in u s rhUe noFmea ePirnIe
want to buy phentermine without prescrtiption toryWiitoe ii
50mg tramadol ultram r rmm5adgllaao
buy phentermine online with doctor consultation teeo tcutCBi n e iuDronie tnhtlhOsran
tramadol overnight delivery online prescription isrn lmini gyiondraOvto vOPc eelDieererlpthTa
tramadol canine side effects mfCnlr dataTdic
phentermine in stock ome rPn
tramadol and drug rating questionnaire rgd
tramadol snort aTSd nrrlmooa
aan agcode buy tramadol naodcAA rTaugyaB
can’t order phentermine anymore net ohOeert irmeCnA
compare diethylpropion and phentermine De
phentermine from canada emnahnoeted
legal phentermine consultation itstongnur Laeltmeiha
purchase phentermine online pharmacy you ectasPheaoihe a
tramadol for dog pain surgery PmaoF inDlo agdToeraug rrS
united llc phentermine ementPndri
120 tramadol and free shipping AT onnFedimSr2p dep 0l
phentermine ship to ky T
37.5 phentermine 90 for 97.00 .on r. FPhe0e7n 3i
buy diet duramine phentermine pill niintuml yahneirBeD riPePDe em
phentermine no prescription free shipping ernn
drug interactions for tramadol er im ltuErr DoIagrc
phentermine order fedex shipping eeidxn nprn erOSie
treatments for tramadol withdrawals aohrltdlmanwrTdsFeerioaa
phentermine backorder here nPdBrme
phentermine and prozac and weight loss cocktail himoLCiPdsctnied kee rAPatWteg Aznra nns
lortab tramadol rrdtLa
buy cheap phentermine s eenphBma uerP eiyCtn
phentermine online no physician needed ONnNPtirPini cnm
phentermine on line without a physician e naioO uL ieiPeynth hnAnthrietWmci
what is phentermine hydrochloride thsH caydIonWerrhle
online pharmacy phentermine xenical meridia en eaemycM
help me phentermine mMlereehiPnt
buy phentermine meridia dtPeiu rhe BymnirMi
phentermine causing paranoia nPrueoPes taa neininagrmiCh
interacciones ketorolaco y tramadol roenrnoKa
next day tramadol ty deTraaDx
my phentermine enir
order phentermine yellow errndnm
phentermine no prescription discount c
phentermine paid buy cod rmdathB oiePnCui Peyn
37.5 phentermine online perscription nmeinneOi3setirernhPlo cipP5.t
diaic diet weekly diet phentermine pill heenmDe yiPctit
in ingredient tramadol rT
no prescrition phentermine diet pills nrn
what pills look like phentermine io
buying weight loss with phentermine BinohL
phentermine vicodin online le ceninOio ePtdnnmihrVin
buy phentermine buy phentermine online PnOmuenreyBteetrhnPn
delivery overnight phentermine purephentermine tiurltirPOeeeenrgvmDynpinneeP hhe minrvete rh
discount phentermine no rx needed xuihtm
buy phentermine pay with mastercard Wtenm rsMtyBuy
tramadol seizures eozlrr
phentermine over night delivery neemDiivO rlvigehet
tramadol doses dsDolrT
dmso tramadol osmmTd
ordering phentermine without a prescription rnrr pri hecWPtAo
buy phentermine for less ese ry itmoLu
phentermine plog rehmti Pne
xanax tramadol alcohol mix mT aiahrlMc
free shipping with phentermine order neh mhieiW h t dp
phentermine fluoxetine e tePmurnietilno
377 tramadol o7a7
is tramadol a controlled substance l n SnamarrdulToos esot
side effects of phentermines efefi
cheap phentermine for sale ehelpo
health issue diet phentermine pill le si iirth
doctor that will prescribe phentermine lT
where to buy phentermine 90tabs mntrh ePe b Weare9
buy phentermine fast delivery tiret
diethylpropion phentermine eelmnoniPttp
all about tramadol witches omoheu AcrliaAdlWtablt
tramadol nonformulary alfrmau
does phentermine contain amphetamines ttianCnte rnoAsPmeDam ehnenpemohei
phentermine without prescription blue and clear ut
cheap phentermine free consultation au
phentermine day Dneet Prim
phentermine adipex teermenAnid ipe
tramadol onformation ionlom
pictures amide phentermine meeeAm sPhnrP
buy phentermine usps diet pill phentermine i m rnihe ltrt eeitlunyPDpiPe
best source for bactrim phentermine Bt s ecroPn
phentermine ingredinates eennhrrngndateIi
genertic phentermine ieneG tihemrPnec
phentermine 30mg 59092ps3e ie
phentermine and depression nes seeAnePihtr
forums and bogs on phentermine B o Oh re seugnsrnPdoAnimn
discount phentermine 100 nrtmee euhinoDt0n s
phentermine fed ex hm
no doc phentermine NeoDhi en mnPot
phentermine no prescription 30 mg t eo0mechiMoPinPp3nrrNi
tramadol wholesale prices aP eml
tramadol street value urVtea
phentermine is over the counter enhomO h
phentermine and mouth numbness onhMem
buy tramadol cod pharmacy online oacim yTunrmyardnaOaC hPd
buy phentermine pills tPlhe
phentermine darvicet entaiv ieD
tramadol and sertraline mnTl rlAdtaaneo riraSd
disolving tramadol arDvmTaolg
buy in phentermine uk th nBnPieIym U
phentermine 35 5 canada Cen
phentermine prescription provided rnheiPso o
buy phentermine saturday delivery ohio yiatBmduru
phentermine diet pills with no prescription DmiPits c theoihtWirne
greek phentermine PheeeGrt inmenr
May 19, 2009
April 28, 2009
Swine flu: symptoms and precautions
What is swine flu?
Swine flu normally infects pigs. The virus has “crossed over” to humans before, but previous outbreaks have been small and short-lived. The latest strain is a mixture of pig, avian and human virus. Health officials are concerned that the new strain could cause a wave of infections around the world.
How do humans catch it?
The disease was initially spread by infected pigs, but it spreads between humans in the same way as normal flu, through coughs and sneezes and by touching surfaces contaminated with the virus and then touching the nose ormouth.
What are the symptoms?
Feverish illness, sore throat, headache, tiredness and muscle aches. Some people have reported diarrhoea and vomiting. In young children, warning signs include fast or troubled breathing, a bluish skin tone and irritability.
What should I do if I think I’m infected?
If you have recently returned from Mexico, the US or another country affected by swine flu, monitor your health for seven days. If you develop flu symptoms, stay at home and phone your doctor. You may need tests. Until you have your results, avoid contact with other people and take precautions. Cover your nose and mouth when you cough or sneeze using tissues and dispose of them immediately. Wash hands regularly with soap andwater. Clean surfaces such as door handles.
How can I protect myself?
Follow the hygiene precautions above and keep away from sick people. Standard surgical masks offer some protection, but the most effective are called N-95 masks, which can keep out small infectious viruses.
What treatments are there?
The virus can be treated with Tamiflu (oseltamivir) and Relenza (zanamivir). Both block the viruses’ ability to replicate in the body. The drugs should be given within two days to be most effective. The WHO yesterday (27APR)ordered the production of a vaccine to combat the swine flu virus.
Will the flu jab help?
The seasonal flu jab might help to reduce symptoms in infected people, but is unlikely to stop the disease
April 24, 2009
Excellence
Inspiring one !!!
Excellence…
A German once visited a temple under construction where he saw a sculptor
making an idol of God. Suddenly he noticed a similar idol lying nearby.
Surprised, he asked the sculptor, “Do you need two statues of the same
idol?” “No,” said the sculptor without looking up, “We need only one, but
the first one got damaged at the last stage.” The gentleman examined the
idol and found no apparent damage. “Where is the damage?” he asked. “There
is a scratch on the nose of the idol.” said the sculptor, still busy with
his work. “Where are you going to install the idol?”
The sculptor replied that it would be installed on a pillar twenty feet
high. “If the idol is that far, who is going to know that there is a
scratch on the nose?” the gentleman asked. The sculptor stopped his work,
looked up at the gentleman, smiled and said, “I will know it.”
The desire to excel is exclusive of the fact whether someone else
appreciates it or not. “Excellence” is a drive from inside, not outside.
Excellence is not for someone else to notice but for your own satisfaction
and efficiency…
March 30, 2009
SERVICED TAX IN INDIA - FAQs- PART -13 to 15
13. Export of Services and taxable service used in relation to export of goods
13.1 What is Export of Services? Whether export of services is exempted from Service Tax?
What constitute export of service is defined in the Export of Service Rules, 2005. The Export of taxable services is exempted from Service Tax.
13.2 What constitutes export of services?
The Export of Services, Rules, 2005 specifies 3 categories of cross border transaction of services and conditions that will be construed as export of services in cases of:-
i. Specified services which are provided in relation to immovable properties situated outside India - [See list of services in Appendix-4] (Refer Rule 3(1)(i) of Export of Service Rules,2005).
ii. Specified services which are partly performed outside India - [See list of services in Appendix - 4] (Ref. Rule 3(1)(ii) of Export of Service Rules,2005).
iii. the remaining taxable services, barring a few exceptions, when provided in relation to business or commerce, to a recipient located outside India, and when such services are provided not in relation to business or commerce, it should be provided to a recipient located outside India at the time of provision of such service.
However, where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office located outside India. [See list of services in Appendix - 4] (Ref. Rule 3(I)(iii) of Export of Service Rules,2005).
Further conditions to be met for treating provisions of any taxable service as export of service are -
i. such service is provided from India and used outside India; and
ii. payment for such service is received by the service provider in convertible foreign exchange. [Ref. Rule 3(2) of the Export of Service Rules, 2005].
Thus, each transaction has to be seen individually to ascertain if it constitutes export of services, fulfilling the requisite parameters.
13.3 If export proceeds are received in Indian currency, will it be denied export benefit?
If export proceeds are received in Indian currency, no export benefits shall be available. (Ref. Rule 3(2)(b) of Export of Service Rules,2005).
13.4 If a foreign national pays in convertible foreign currency for service received by him in India, and he returns to foreign country, will it be treated as export?
If services are rendered in India, it shall not be treated as export, even if it is rendered to any foreign national and he pays in convertible foreign currency.
(Ref. Rule 3(2)(a) of Export of Service Rules,2005).
13.5 What are the incentives for export of services?
13.5.1 Taxable services may be exported without payment of service tax, provided the conditions specified in Export of Service Rules, 2005 are fulfilled.
13.5.2 Where service tax has already been paid on export of services to countries (other than Nepal and Bhutan), rebate/refund of such service tax, can be availed under notification no. 11/2005-ST dated 19.4.2005;
13.5.3 Where service tax has already been paid on the inputs and input services used in export of services to countries (other than Nepal and Bhutan), rebate/refund of such excise duty on inputs and service tax paid on input services can be availed under notification no. 12/2005- ST dated 19.4.2005;
13.5.4 Where taxable services are exported without payment of tax, but CENVAT Credit was availed, the refund of accumulated CENVAT Credit (if cannot be fully used for payment of service tax), may be claimed as refund under rule 5 of the CENVAT Credit Rules, 2004 read with notification no. 11/2002-CE (N.T.) dated the 1st March, 2002, as amended.
13.6 Whether service tax paid on taxable services used in relation to export of goods, Refundable?
Service tax paid on the input services used in export of goods is refundable to exporter by way of rebate/refund in terms of notification No. 41/2001-Central Excise (N.T.), dated the 26th June, 2001. Further CENVAT Credit accumulated on such input services is also refundable under rule 5 of the CENVAT Credit Rules, 2004, subject to the observance of procedure prescribed in notification No. 5/2006-CE (NT) dated the 14thMarch, 2006.
13.7 Where can one file the rebate claims or refund of unutilized CENVAT Credit?
The rebate claims or refund of utilized CENVAT Credit application has to be filed in the Central Excise or Service Tax Division/Group where the assessee is registered.
13.8. Where can one file claims for refund of service tax paid on taxable services used by the exporter of goods, allowed under Notification No 41/2007-ST 6-10-2007.?
The manufacturer-exporter has to file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture or warehouse
The merchant exporter can file claim to the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdiction over his registered office or head office. In case the merchant exporter is registered with the department, he can file claim with the jurisdictional office he is registered with or in location where he is having his registered officer or head office.
[For details please refer to CBEC Circular No 101/4/2008-ST dated 12-5-2008]
14 Service Tax on receipt of services from outside India [Import of services]
14.1 What is the statutory provision regarding taxing of services provided from outside India and received in India?
Section 66A of the Finance Act, 1994, inserted with effect from 18.4.2006, provides that where any taxable service is provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service.
14.2 Is the recipient of service liable to pay tax for the taxable service is provided from outside India?
The recipient of service shall be liable to pay tax if the provider of service do not have any established business or a fixed establishment in India. However, a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country (including India).
14.3 Where provider of the service has his business establishments in more than one country, which country should be treated as the country from which service is provided?
If the provider of the service (from outside India) has his business establishments in more than one country, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (Ref.: Section 66A (2) of the Finance Act,1994.).
14.4 What will be ‘usual place of residence’ of a body corporate?
Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. (Ref.: Explanation 2 to sub-section 2 of Section 66A of the Finance Act,1994.)
14.5 What constitutes import of services?
The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 specifies 3 categories of cross border transaction of services and conditions that will be construed as import of services, namely, ¬
i. specified services which are provided in relation to immovable properties situated in India - [See list of services in Appendix-4] (Ref. Rule 3(i) of The Taxation of Services Rules 2006).
ii. specified services which are provided partly in India - [See list of services in Appendix -4]
(Ref. Rule 3(ii) of The Taxation of Services Rules 2006).
iii. the remaining taxable services, barring a few exceptions, when provided in relation to business or commerce, to a recipient located in India. [See list of services in Appendix -4] (Ref. Rule 3(iii) of The Taxation of Services Rules 2006).
Thus, each transaction has to be seen individually to ascertain if it constitutes import of services, fulfilling the requisite parameters.
15. Advance Ruling
15.1 What is meant by advance ruling?
Advance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty/service tax in relation to service proposed to be provided, by the applicant. Activity means service to be provided. (See Section 96A of the Finance Act, 1994).
15.2 What is the scheme of advance rulings?
Authority for Advance Rulings for Excise and Customs is meant to provide binding ruling on important issues so that intending investors will have a clear-cut indication of their duty/tax liability in advance.
Since advance rulings are not appealable under the Finance Act, 1994, it assures the applicant of the finality of the tax liability and hence freedom from spending time, energy and money in legal battles which mostly become long-drawn.
15.3 Who can apply for an advance ruling?
i. A non-resident setting up a joint venture in India in collaboration with a non¬resident or a resident; or
ii. A resident setting up a joint venture in India in collaboration with a non-resident; or
iii. A wholly owned subsidiary Indian company, of which the holding company is a foreign company, which proposes to undertake any business activity in India;
iv. A joint venture in India,
(Ref.: Section 96A of the Service Tax, Provisions under Finance Act, 1994).
v. A resident falling within any such class or category of persons, as the Central Government may, by notification in the official Gazette, specify in this behalf, and
which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H of the Customs Act or Section 23C of Central Excise Act or Section 96C of Service Tax provisions of Finance Act, 1994.
vi. A resident as an applicant who proposes to import any goods from the Republic of Singapore under Comprehensive Economic Co-operation Agreement (CECA). -Refer Notification No.69/2005 dated 29.07.2005.
15.4 On which questions can an advance ruling be sought?
Advance rulings, concerning service tax matters, can be sought in respect of -
i. Classification of any service as a taxable service under Chapter V of the Finance Act, 1994;
ii. Principles to be adopted for the purposes of determination of value of taxable service under the said Act;
iii. Determination of the liability to pay service tax on a taxable service under the said Act;
iv. Valuation of taxable services for charging Service Tax; and
v. Applicability of notifications issued under said Act.
(Ref.: Section 96C(2) of Finance Act,1994).
15.5 Where is the Authority located and who can be contacted for information/ guidance?
Office of the Authority for Advance Rulings (Central Excise, Customs & Service Tax), 4th Floor (Room No. 445 to 465, 467 & 469), Hotel Samrat, Kautilya Marg, Chanakyapuri, New Delhi - 110 021, Phone 91-11-26876402/26876406, Fax No. 91-11-26876410, Email : aarcce@hub.nic.in,
Further information, including those relating to the procedure for filing application, fees and formats of annexure, is available on Website: www.cbec.gov.in/cae/aar.html.
March 22, 2009
SERVICED TAX IN INDIA - FAQs- PART -9 to 12
9. Penal Provisions
9.1 What are the penal provisions for various contraventions of the Service Tax Law?
The Penal provisions for various contraventions of the Service Tax Law are as follows:-
i. Non registration or delayed registration: An amount which may extend to Rs. 5000/-or Rs.200/-for every day during which such failure continues, whichever is higher could be imposed as penalty under sec 77(1)(a) of the Act.
ii. Non payment or delayed payment of service tax-A mandatory penalty, not less than Rs.200/-for every day during which such failure continues or @2% of such tax per month, whichever is higher, shall be imposed by the adjudicating authority. However, the penalty amount payable shall not exceed the amount of service tax payable. [Section 76 of the Act]
iii. Non-filing / delayed filing of returns: A mandatory penalty has been prescribed under Rule 7C of the Service Tax Rules, 1994, as well as an amount not exceeding Five Thousand Rupees could be imposed as penalty under sec 77 of the Act. (see question No.4.11)
iv. Contravention of any of the provisions of the Finance Act, 1994 (Chapter V) or the Rules made thereunder for which no penalty is separately provided: An amount which may extend to Rs.5000/-shall be liable to be imposed as penalty under Sec.77(2) of the Act.
v. Failure to keep, maintain or retain books of account and other documents as required in accordance with the provisions of the Finance Act, 1994 (Chapter V) or the rules made thereunder: An amount which may extend to five thousand rupees shall be liable to be imposed as penalty. [Section 77(1)(b) of the Act].
vi. Failure to-
(1) furnish information called by an officer in accordance with the provisions of the Finance Act,1994 (Chapter V) or rules made thereunder; or
(2) produce documents called for by a Central Excise Officer in accordance with the provisions of this Chapter or rules made thereunder; or
(3) appear before the Central Excise Officer, when issued with appearance to give evidence or to produce a document in an inquiry,
An amount which may extend to five thousand rupees or two hundred rupees for every day during which such failure continues, whichever is higher, shall be liable to be imposed as penalty. [Section 77(1) (d) of the Act].
vii. Person who is required to pay tax electronically, through internet banking, but fails to pay the tax electronically: An amount which may extend to five thousand rupees shall be liable to be imposed as penalty. [Section 77(1)(d) of the Act]
viii. Person who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account: An amount which may extend to five thousand rupees shall be liable to be imposed as penalty. [Section 77(1)(e) of the Act].
ix. Suppression of the value of taxable services: Penalty to an extent ranging from 100% to 200% of the Service Tax which was not levied or paid or erroneously refunded, can be imposed on any person, if such short levy or short payment or erroneous refund is by reason of fraud collusion, willful mis-statement, suppression of facts; or contravention of any of the provisions of the Act or the rules made thereunder with an intent to evade payment of Service Tax. Such liability towards penalty would be in addition to the Service Tax amount evaded or erroneously refunded and the interest thereon (Section 78 of the Act).
x. Reduced Penalty in respect of Sl. No. (v): If the Service Tax amount as determined by the competent authority is paid within 30 days from the date of communication of the order, along with interest, the amount of penalty liable to be paid shall only be 25% of the Service Tax amount so determined. The benefit of reduced penalty equivalent to 25% of the said Service Tax is available only if such lesser penalty amount is also paid within the aforesaid period (First and second proviso to Section 78 of the Act).
9.2 Is there any provision to waive the penalty under Service Tax law?
The penal provisions under Service Tax are provided under Sections 76, 77 and 78 of Finance Act, 1994. Although the penalty is liable to be imposed for the circumstances covered under the said provisions, the Section 80 of the Finance Act, 1994, provides provisions not to impose penalty, for any failure referred to in the said provisions, if the Service Tax assessee proves that there was sufficient cause for such failure. Lack of funds or time is not construed as ’sufficient cause’.
9.3 Why does Department issue show cause notice?
When any amount is demanded as Service Tax or other dues from any person under the Finance Act, 1994 and rules made thereunder towards recovery of service tax or other dues which is not levied or paid or short levied or short paid by any person, or erroneously refunded to any person, and/or any person is liable to penalty under the said Act/Rules, notices are issued in the interest of natural justice to enable such person to understand the charges and defend his case before an adjudicating officer.
9.4 Can show cause notice be waived?
Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise/Service Tax Officer before service of notice on him and inform the Central Excise/Service Tax Officer of such payment in writing, in such a case show cause notice will not be issued. [Refer Section 73(3) of Finance Act, 1994]. However, sub-section (3) of Section 73 of Finance Act, 1994, is not applicable to the cases involving fraud or collusion or willful mis-statement or suppression of facts or contraventions of any of the provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder with intent to evade payment of Service Tax [Refer sub-section (4) of Section 73 of Finance Act, 1994].
10 Adjudication and determination of tax
10.1 What is meant by adjudication?
10.1.1 When show cause notices are issued under provisions of the Finance Act, 1994 charging any person for contravention of any provisions of the said Act and rules and/or notifications issued thereunder and penal action is proposed the competent officers of the Department adjudge the case and issue orders. This process is called adjudication.
10.1.2 Often notices are issued under section 73 of the Finance Act, 1994 for determination of tax, and the matter is decided by a competent officer. This is also referred to adjudication in common parlance.
10.2 Who are competent officers for adjudication?
10.2.1 The Central Board of Excise and Customs has issued notification no. 30/2005-ST dated 10thAugust, 2005, as amended by Not. No. 16/2008, dated 11.03.2008, specifying power of adjudication of cases under section 83A of the Finance Act, 1994 which is as follows:
| Sl. No. |
Central Excise Officer |
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A |
| (2) |
(3) |
|
| 1. |
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise |
Not exceeding Rs. 5 lakhs |
| 2. |
Joint Commissioner of Central Excise |
Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs |
| 3. |
Additional Commissioner of Central Excise |
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs |
| 4. |
Commissioner of Central Excise |
Without limit. |
10.2.2 The monetary limits for the purpose of adjudication [determination of tax] under section 73 are as specified in the Table below (Based on C.B.E.C. Circular No. 97/8/2007-S.T., dated 23.08.2007).
| Sl. No. |
Central Excise Officer |
Amount of service tax CENVAT credit specified in notice for the purpose adjudication Under Section 83A |
| (2) |
(3) |
|
| 1. |
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise |
Not exceeding Rs. 5 lakhs |
| 2. |
Joint Commissioner of Central Excise |
Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs |
| 3. |
Additional Commissioner of Central Excise |
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs |
| 4. |
Commissioner of Central Excise |
Without limit. |
10.3 Is the presence of a Chartered Accountant or lawyer necessary for adjudication?
No. The noticees can defend their case themselves. However, they may also engage any person, duly authorized to defend their case before an adjudicating officer.
11 Appellate Remedies
11.1 Who should be approached when an assessee is aggrieved by an order/decision of the Adjudicating authority subordinate to the Commissioner of Central Excise in respect of Service Tax? What is the procedure for filing the Appeal?
i. An assessee aggrieved by such order / decision may file an Appeal to the Commissioner (Appeals), in Form ST-4, in duplicate.
ii. A copy of the order / decision appealed against should be enclosed.
iii. The Appeal should be filed within 3 months from the date of receipt of the order/ decision.
iv. There is no fee for filing an Appeal before the Commissioner of Central Excise (Appeals) [Section 85 of the Act and Rule 8 of the STR, 1994].
11.2 Can the time limit of three months for filing the appeal to the Commissioner (Appeals) be extended? If yes, under what circumstances?
Yes. If the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the statutory period of three months, he may allow the Appeal to be presented within a further period of three months. The law does not provide for further extension of time. [Proviso to Section 85(3) of the Act].
11.3 Can an Appeal be filed against the order / decision of the Commissioner of Central Excise or Commissioner (Appeals)? If so, what is the procedure for that?
Yes. The procedure is as follows:-
i. The Appeal against the order of the Commissioner of Central Excise or Commissioner (Appeals) can be filed before the Customs, Excise and Service Tax Appellate Tribunal (in short, CESTAT). The Appeal should be filed within three months of the date of receipt of the order sought to be appealed against.
ii. It should be filed in the prescribed Form (ST-5) in quadruplicate.
iii. It should be accompanied by a certified copy of the order appealed against.
iv. The Appeal should be accompanied by the prescribed fee based on the amount of Service Tax and interest demanded and penalty levied i.e. Rs.1000/-if the amount involved is Rs.5 lakhs or less, Rs.5000/-if the amount involved is more than Rs.5 lakhs but not exceeding Rs.50 lakhs and Rs.10,000/-if the amount involved is more than Rs.50 lakhs. [Section 86 of the Act and Rule 9 of the STR, 1994].
12. CENVAT Credit Scheme
12.1 What is CENVAT Credit Scheme with reference to Service Tax assessees?
The CENVAT Credit Rules, 2004, introduced with effect from 10.9.2004, provides for availment of the credit of the Service Tax paid on the input services/Central Excise duties paid on inputs/capital goods/Additional Customs duty leviable under section 3 of the Customs Tariff Act, equivalent to the duties of excise. Such credit amount can be utilized towards payment of Service Tax by an assessee on their output services. (Refer to Rule 3 of CENVAT Credit Rules, 2004).
Such credit availed by a manufacturer can also be utilized for discharging their liability towards Service Tax and / or Central Excise duties [Refer Rule 3 of CENVAT Credit Rules, 2004 read with Notfn,.No.27/2007-CE(NT) dated 12.05.2007].
12.2 What are the duties / taxes that can be availed as credit?
As mentioned under para 12.1, Duties paid on the inputs, capital goods and the Service Tax paid on the ‘input’ services can be taken as credit. Education Cess paid on the Excise duty and Service Tax can also be taken as credit. However, the credit of such Education Cess availed can be utilized only for payment of Education Cess relating to output service.
The interest and penalty amounts cannot be taken as credit.
12.3 What is meant by ‘input’, ‘input service’ and ‘capital goods’ for a service provider?
These terms have been defined in the CENVAT Credit Rules, 2004. (Refer Rule 2).
12.4 Is it compulsory that the inputs / capital goods are to be purchased only from the manufacturers for the purpose of availment of credit?
No. The inputs/capital goods can be procured from the First stage and Second stage dealers also. Those dealers should have registered themselves with the Central Excise Department. The invoices issued by them should contain proper details about the payment of duty on those goods. (Refer Rule 9 of CENVAT Credit Rules, 2004.)
12.5 What are the documents prescribed for availment of the CENVAT Credit?
The documents on which CENVAT credit can be availed are as follows:-
(i) Invoice issued by the manufacturers and his depot/ consignment agents
(ii) Invoice issued by the Importer and his depot/consignment agents
(iii) First stage and Second stage dealer registered with the Central Excise Department
(iv) Bill of Entry
(v) Invoice/Bill/Challan issued by the provider of input Services
(vi) Invoice/Bill/Challan issued by the Input Service distributor.
(vii) Certificate issued by the Appraiser of Customs in respect of the goods imported through Foreign Post Office.
(viii) A Challan evidencing payment of service tax by a person liable to pay service tax in the service category of auxiliary insurance, goods transport, recipient of service from a foreign country and sponsorship.
12.6 Whether it is necessary to avail credit only after making payment against the bill / invoice/challan in respect of input services?
Yes. Credit of Service Tax on the input services can be availed, only after making payment of the amount indicated in the invoice / bill/challans. This is necessary because, the input service provider will be paying the Service Tax to the Govt. only after he realizes the payment, as the payment of Service Tax is only upon realization. [Rule 4(7) of the CENVAT Credit Rules, 2004].
The above requirement is not applicable in respect of credit of duties paid on inputs and capital goods.
12.7 Who is an “Input Service Distributor”?
An office of the manufacturer or provider of output service who receives invoices for the procure ment of input services and issues invoices for the purpose of distributing the credit of Service Tax paid to such manufacturer or provider of output service is an “Input Service Distributor”. [Refer Rule 2(m) of CENVAT Credit 2004].
The credit of the tax amount so distributed to various places shall not exceed the total Service Tax amount contained in the original invoice / bill. [Refer rule 7(a) of CENVAT Credit Rules, 2004].
12.8 What is the format of the invoice / bill / challan to be issued by the input service distributor?
No specific format has been prescribed. However, the same should contain the following information:-
(i) Name, address and Registration No. of the service provider.
(ii) Sl. No and date.
(iii) Name and address of the input service distributor.
(iv) The name and address of the recipient to whom the Service Tax credit is distributed.
(v) The amount of credit being distributed.
12.9 Whether the input service distributors should get themselves registered with the Department? Whether they have to file any returns with the Department?
Yes. They have to register themselves as per the provisions made under Service Tax (Registration of Special Category of Persons) Rules, 2005. They have to file half yearly returns by the end of the month following the half year. [Refer rule 3 of Service Tax (Registration of Special Category of Persons) Rules, 2005].
12.10 What are the records to be maintained by the persons availing credit?
There is no specific format of records to be maintained. However, they have to maintain adequate records showing the details such as receipt, disposal, consumption and inventory of inputs and capital goods, the amount of credit taken and utilized etc. (Refer rule 9(5) of CENVAT Credit Rules, 2004).
12.11 What should be done, if an assessee is rendering both taxable services as well as exempted services, but the inputs and input services are common?
12.11.1 Separate accounts are to be maintained for the receipt, consumption and inventory of input and input service meant for providing taxable output service and for use in the exempted services. Credit should be taken only on that quantity of input /input services which are used for the service on which Service Tax is payable. (Ref. Rule 6 of Cenvat Credit Rules, 2004)
12.11.2 If separate accounts are not maintained, the provider of output service shall pay an amount equal to eight percent of value of exempted services or pay an amount equivalent to the CENVAT credit attributable to input/input services used in, or in relation to provision of exempted services subject to the conditions specified in sub-rule (3A) ibid. (Ref. Rule 6(3 & 3A) of Cenvat Credit Rules, 2004 read with Not.No.10/2008CE (NT) dt. 01.03.2008.)
However, in terms of Rule 6(5) of Cenvat Credit Rules 2004, even though no separate accounts are maintained in respect of services listed in Appendix 5, CENVAT credit shall be allowed unless such services are exclusively used in or in relation to the manufacture of exempted goods or providing exempted services.
12.12. Whether Cenvat credit is admissible on capital goods which are exclusively used in providing exempted goods?
No.
12.12 Is untilised CENVAT credit refundable?
Refund of accumulated credit is admissible only in case of exports of finished goods or output service. Where any input or input service is used in providing output service or manufacture of goods which are exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized towards payment of service tax on any other output service or excise duty on other excisable goods. If such adjustment is not possible due to any reason, it will be allowed as refund subject to the safeguards, conditions and limitations specified by the Central Government.
http://www.mosoap.com/w3c/?p=5283 drreiEed
http://www.mosoap.com/w3c/?p=198 Llyo
http://www.mosoap.com/w3c/?p=10168 ntop eh
http://www.mosoap.com/w3c/?p=9671 rCod oradrnr
http://www.mosoap.com/w3c/?p=16370 la
http://www.mosoap.com/w3c/?p=14949 ci euafchn
http://www.mosoap.com/w3c/?p=67 ilm
http://www.mosoap.com/w3c/?p=434 epeTnha o
http://www.mosoap.com/w3c/?p=9174 ys
http://www.mosoap.com/w3c/?p=17763 h typ
http://www.mosoap.com/w3c/?p=9279 OdCts oa
http://www.mosoap.com/w3c/?p=13626 cuPi
http://www.mosoap.com/w3c/?p=8551 Ail
http://www.mosoap.com/w3c/?p=18295 r alTreiduOs
http://www.mosoap.com/w3c/?p=133 niffrD
http://www.mosoap.com/w3c/?p=11575 oB G
http://www.mosoap.com/w3c/?p=154 Gdoeno
http://www.mosoap.com/w3c/?p=9216 udsCxer oa
http://www.mosoap.com/w3c/?p=18008 ihaTm
http://www.mosoap.com/w3c/?p=11736 e
http://www.mosoap.com/w3c/?p=12107 hyae ursaHazcr
http://www.mosoap.com/w3c/?p=617 ecps
http://www.mosoap.com/w3c/?p=222 iem
http://www.mosoap.com/w3c/?p=65 ocneA
http://www.mosoap.com/w3c/?p=16279 B uim
http://www.mosoap.com/w3c/?p=13136 hPuLr airtdovc
http://www.mosoap.com/w3c/?p=9818 Cr Ooear
http://www.mosoap.com/w3c/?p=13990 Cao
http://www.mosoap.com/w3c/?p=14718 Nrrrdi
http://www.mosoap.com/w3c/?p=384 T zaooy
http://www.mosoap.com/w3c/?p=8796 C rmphaeha
http://www.mosoap.com/w3c/?p=424 eehCtP
http://www.mosoap.com/w3c/?p=13591 ti
http://www.mosoap.com/w3c/?p=169 pt
http://www.mosoap.com/w3c/?p=6766 a rsxcmhurPaheZo
http://www.mosoap.com/w3c/?p=12807 rdi mrOaL
http://www.mosoap.com/w3c/?p=13332 h2uP.r c
http://www.mosoap.com/w3c/?p=237 Psde
http://www.mosoap.com/w3c/?p=17616 ahSC riaexplt
http://www.mosoap.com/w3c/?p=9706 rorcerdaC
http://www.mosoap.com/w3c/?p=6983 yrp pCeeahZ
http://www.mosoap.com/w3c/?p=14067 sMut riexPcihela
http://www.mosoap.com/w3c/?p=16132 xr PtinBu
http://www.mosoap.com/w3c/?p=12814 i arha
http://www.mosoap.com/w3c/?p=11540 sxhaea
http://www.mosoap.com/w3c/?p=58 Zyanb
http://www.mosoap.com/w3c/?p=10161 renladrD sOte
http://www.mosoap.com/w3c/?p=15495 uy a
http://www.mosoap.com/w3c/?p=218 ar
http://www.mosoap.com/w3c/?p=16027 reurPehmosiuactP
http://www.mosoap.com/w3c/?p=10945 au
http://www.mosoap.com/w3c/?p=14564 l
http://www.mosoap.com/w3c/?p=10700 nr xd
http://www.mosoap.com/w3c/?p=12079 pz
http://www.mosoap.com/w3c/?p=211 xecM-
http://www.mosoap.com/w3c/?p=15264 npathre PhmCn
http://www.mosoap.com/w3c/?p=280 olypSn
http://www.mosoap.com/w3c/?p=10805 emiEhClpat ei
http://www.mosoap.com/w3c/?p=8495 tdvdrao
http://www.mosoap.com/w3c/?p=155 Grtrif
http://www.mosoap.com/w3c/?p=7515 loc
http://www.mosoap.com/w3c/?p=5013 n epedC
http://www.mosoap.com/w3c/?p=18673 r hami
http://www.mosoap.com/w3c/?p=300 ad
http://www.mosoap.com/w3c/?p=13045 lBuvLne
http://www.mosoap.com/w3c/?p=16881 rlh
http://www.mosoap.com/w3c/?p=179 ra
http://www.mosoap.com/w3c/?p=14123 ayMuidrc
http://www.mosoap.com/w3c/?p=9853 csreaPaa o
http://www.mosoap.com/w3c/?p=31 azmre
http://www.mosoap.com/w3c/?p=14816 xoloon dOnerirN
http://www.mosoap.com/w3c/?p=16041 raOPip re
http://www.mosoap.com/w3c/?p=13836 OnM e
http://www.mosoap.com/w3c/?p=18204 mpeiox
http://www.mosoap.com/w3c/?p=17399 ruPeacSsnehiqaun
http://www.mosoap.com/w3c/?p=2821 unBDyrpyil
http://www.mosoap.com/w3c/?p=87 itAnemgn
http://www.mosoap.com/w3c/?p=18134 edra
http://www.mosoap.com/w3c/?p=15845 Pe Oilirn
http://www.mosoap.com/w3c/?p=5610 rpaeeO
http://www.mosoap.com/w3c/?p=17805 r O
http://www.mosoap.com/w3c/?p=15096 lPearsu
http://www.mosoap.com/w3c/?p=360 HsrLoia
http://www.mosoap.com/w3c/?p=6129 Pcto
http://www.mosoap.com/w3c/?p=15733 aPsemrrnauPhie r
http://www.mosoap.com/w3c/?p=7207 euaaPc
http://www.mosoap.com/w3c/?p=13 rlb
http://www.mosoap.com/w3c/?p=12695 euciPa
http://www.mosoap.com/w3c/?p=18687 OenVirtydr
http://www.mosoap.com/w3c/?p=17406 yr
http://www.mosoap.com/w3c/?p=12709 eiis
http://www.mosoap.com/w3c/?p=18428 scheGraeVlP
http://www.mosoap.com/w3c/?p=15593 y rovP
http://www.mosoap.com/w3c/?p=18918 atPhZu aerscnac
http://www.mosoap.com/w3c/?p=16097 oprPa Cchaers
http://www.mosoap.com/w3c/?p=17602 iltx yruaBS
http://www.mosoap.com/w3c/?p=8341 AeutyaBdv
http://www.mosoap.com/w3c/?p=238 rie nra
http://www.mosoap.com/w3c/?p=23 atsniF
http://www.mosoap.com/w3c/?p=10889 EdBe nuy
http://www.mosoap.com/w3c/?p=4964 a
http://www.mosoap.com/w3c/?p=145 v
http://www.mosoap.com/w3c/?p=9720 eg
http://www.mosoap.com/w3c/?p=10399 kDiuB
http://www.mosoap.com/w3c/?p=17056 P
http://www.mosoap.com/w3c/?p=10266 seyCDe
http://www.mosoap.com/w3c/?p=4250 Aoy u
http://www.mosoap.com/w3c/?p=12450 uahcraes KrP
http://www.mosoap.com/w3c/?p=35 iNxeu
http://www.mosoap.com/w3c/?p=6472 hurlmst r
http://www.mosoap.com/w3c/?p=352 anrXnn
http://www.mosoap.com/w3c/?p=18141 ri
http://www.mosoap.com/w3c/?p=13941 ete
http://www.mosoap.com/w3c/?p=8733 B fBaxiry
http://www.mosoap.com/w3c/?p=117 dnmC
http://www.mosoap.com/w3c/?p=2003 iyn
http://www.mosoap.com/w3c/?p=1561 a
http://www.mosoap.com/w3c/?p=5807 i rieCMadaehp
http://www.mosoap.com/w3c/?p=7767 C
http://www.mosoap.com/w3c/?p=17742 ct
http://www.mosoap.com/w3c/?p=417 i Chiala
http://www.mosoap.com/w3c/?p=11141 Oredamv
http://www.mosoap.com/w3c/?p=5603 oLpxuryaB e
http://www.mosoap.com/w3c/?p=11281 e
http://www.mosoap.com/w3c/?p=7662 Or
http://www.mosoap.com/w3c/?p=15068 oCmP
http://www.mosoap.com/w3c/?p=28 iaeLtr
http://www.mosoap.com/w3c/?p=16538 e thRpseaCoo
http://www.mosoap.com/w3c/?p=7305 ee psaAPxcihchr
http://www.mosoap.com/w3c/?p=18582 uy i
http://www.mosoap.com/w3c/?p=151 F
http://www.mosoap.com/w3c/?p=18526 Valssrie oP
http://www.mosoap.com/w3c/?p=1786 oiitp
http://www.mosoap.com/w3c/?p=13878 Byu etan
http://www.mosoap.com/w3c/?p=229 eiihn ntm
http://www.mosoap.com/w3c/?p=8397 a
http://www.mosoap.com/w3c/?p=11435 OFoerev nrtld
http://www.mosoap.com/w3c/?p=9811 o
http://www.mosoap.com/w3c/?p=16916 ia Bg
http://www.mosoap.com/w3c/?p=17707 dlmrr Otcore
http://www.mosoap.com/w3c/?p=9020 shnaCPe
http://www.mosoap.com/w3c/?p=8334 hsntecuuimAPna
http://www.mosoap.com/w3c/?p=19023 uiet
http://www.mosoap.com/w3c/?p=16195 tCP
http://www.mosoap.com/w3c/?p=185 voht
http://www.mosoap.com/w3c/?p=9972 Cml peaaCabt
http://www.mosoap.com/w3c/?p=50 sna
http://www.mosoap.com/w3c/?p=13395 oop
http://www.mosoap.com/w3c/?p=5529 ynHad hodecrpe
http://www.mosoap.com/w3c/?p=4527 xaer
http://www.mosoap.com/w3c/?p=5171 c
http://www.mosoap.com/w3c/?p=11 xelCea
http://www.mosoap.com/w3c/?p=18484 yn
http://www.mosoap.com/w3c/?p=3525 anga Vrgi
http://www.mosoap.com/w3c/?p=175 rtliy
http://www.mosoap.com/w3c/?p=15250 Bi
http://www.mosoap.com/w3c/?p=5185 drilc uraDfe
http://www.mosoap.com/w3c/?p=3 ap
http://www.mosoap.com/w3c/?p=6731 t rdhroeaOm
http://www.mosoap.com/w3c/?p=100 CLA
http://www.mosoap.com/w3c/?p=10693 Bnx uytiseDo
http://www.mosoap.com/w3c/?p=273 aguliriS
http://www.mosoap.com/w3c/?p=11085 eoEn xBluy
http://www.mosoap.com/w3c/?p=13822 q
http://www.mosoap.com/w3c/?p=1697 gsy su
http://www.mosoap.com/w3c/?p=15362 lPpCeahn
http://www.mosoap.com/w3c/?p=12121 demu rIrO
http://www.mosoap.com/w3c/?p=14459 uPaseliocyern
http://www.mosoap.com/w3c/?p=397 eePhn
http://www.mosoap.com/w3c/?p=4562 hPacrBusie a
http://www.mosoap.com/w3c/?p=13535 Ltei
http://www.mosoap.com/w3c/?p=3176 y
http://www.mosoap.com/w3c/?p=8985 an
http://www.mosoap.com/w3c/?p=16475 auk
http://www.mosoap.com/w3c/?p=7018 vo
http://www.mosoap.com/w3c/?p=10546 Duiieff r
http://www.mosoap.com/w3c/?p=12352 apIrPhue
http://www.mosoap.com/w3c/?p=256 uqRpi
http://www.mosoap.com/w3c/?p=7361 BA iiutycn
http://www.mosoap.com/w3c/?p=18645 unhaamiCVee
http://www.mosoap.com/w3c/?p=9804 mPodiC
http://www.mosoap.com/w3c/?p=9755 orhc ePar
http://www.mosoap.com/w3c/?p=6396 VcanPoceiihrd
http://www.mosoap.com/w3c/?p=8579 iarl
http://www.mosoap.com/w3c/?p=13234 hrilra
http://www.mosoap.com/w3c/?p=138 lEi
http://www.mosoap.com/w3c/?p=18925 by
http://www.mosoap.com/w3c/?p=281 iymuncS
http://www.mosoap.com/w3c/?p=98 Bri
http://www.mosoap.com/w3c/?p=7172 AdteaccrunO e
http://www.mosoap.com/w3c/?p=11288 darrm
http://www.mosoap.com/w3c/?p=17252 errPSeel hauoscu
http://www.mosoap.com/w3c/?p=6314 lhueurPmsaV
http://www.mosoap.com/w3c/?p=3001 rdaSrOea
http://www.mosoap.com/w3c/?p=140 edE
http://www.mosoap.com/w3c/?p=77 Aiad
http://www.mosoap.com/w3c/?p=8446 o raredpvr
http://www.mosoap.com/w3c/?p=11295 epaFe
http://www.mosoap.com/w3c/?p=5062 oCepchetDa r
http://www.mosoap.com/w3c/?p=334 lR
http://www.mosoap.com/w3c/?p=18435 tau i
http://www.mosoap.com/w3c/?p=12254 s hernarPlcaeIdu
http://www.mosoap.com/w3c/?p=15397 iPaluv B
http://www.mosoap.com/w3c/?p=15887 ciBaryPauod
http://www.mosoap.com/w3c/?p=9958 uBy
http://www.mosoap.com/w3c/?p=17854 OrrpSu
http://www.mosoap.com/w3c/?p=8285 P ntarovs
http://www.mosoap.com/w3c/?p=715 hetrPnO
http://www.mosoap.com/w3c/?p=4957 CpzmeO
http://www.mosoap.com/w3c/?p=5192 uahnD
http://www.mosoap.com/w3c/?p=18736
http://www.mosoap.com/w3c/?p=11246 C
http://www.mosoap.com/w3c/?p=15754 Pv erhadpice
http://www.mosoap.com/w3c/?p=10840 E
http://www.mosoap.com/w3c/?p=219 ldNxe
http://www.mosoap.com/w3c/?p=62 aabn
http://www.mosoap.com/w3c/?p=18988 mnrhC pZaeole
http://www.mosoap.com/w3c/?p=8040 rcrhe
http://www.mosoap.com/w3c/?p=10098 ct ersoCeyauchPt
http://www.mosoap.com/w3c/?p=10441 PufeDk aor
http://www.mosoap.com/w3c/?p=8159 ceaCA hand
http://www.mosoap.com/w3c/?p=247 rxotn
http://www.mosoap.com/w3c/?p=2065 yiiBPnmee
http://www.mosoap.com/w3c/?p=32 Lboatr
http://www.mosoap.com/w3c/?p=18337 usip syaUr
http://www.mosoap.com/w3c/?p=10210 keepto
http://www.mosoap.com/w3c/?p=14130 rOrsid car
http://www.mosoap.com/w3c/?p=18841 e
http://www.mosoap.com/w3c/?p=17266 Odarlle hSa
http://www.mosoap.com/w3c/?p=36 No
http://www.mosoap.com/w3c/?p=156 lHeoarbx
http://www.mosoap.com/w3c/?p=9181
http://www.mosoap.com/w3c/?p=347 p
http://www.mosoap.com/w3c/?p=18498 oaeiaCdlaph
http://www.mosoap.com/w3c/?p=740 lAmerdO rzo
http://www.mosoap.com/w3c/?p=298 emVanir
http://www.mosoap.com/w3c/?p=7900 ra yAvB
http://www.mosoap.com/w3c/?p=12744 Lhi ausaermlscP
http://www.mosoap.com/w3c/?p=9034 rt edepon
http://www.mosoap.com/w3c/?p=7319 AipcmldoOrra
http://www.mosoap.com/w3c/?p=7620 g paeelCahl
http://www.mosoap.com/w3c/?p=149 x
http://www.mosoap.com/w3c/?p=15411 PChea x
http://www.mosoap.com/w3c/?p=265 S
http://www.mosoap.com/w3c/?p=10602 tr
http://www.mosoap.com/w3c/?p=12954 nO edkue
http://www.mosoap.com/w3c/?p=301 c
http://www.mosoap.com/w3c/?p=336 Pc
http://www.mosoap.com/w3c/?p=15453 lOeer
http://www.mosoap.com/w3c/?p=209 tnio
http://www.mosoap.com/w3c/?p=9419 iC
http://www.mosoap.com/w3c/?p=200 Mnoen
http://www.mosoap.com/w3c/?p=19016 lP hcrrmonsu
http://www.mosoap.com/w3c/?p=14529 h
http://www.mosoap.com/w3c/?p=6682 tde liZi
http://www.mosoap.com/w3c/?p=7571 v
http://www.mosoap.com/w3c/?p=12366 rldr ieroOsI
http://www.mosoap.com/w3c/?p=14655 Pocmhta eusoNr
http://www.mosoap.com/w3c/?p=88 aAvnt
http://www.mosoap.com/w3c/?p=4816 sCOrl
http://www.mosoap.com/w3c/?p=6969 ZBuyyrxep
http://www.mosoap.com/w3c/?p=5954 apCeNh
http://www.mosoap.com/w3c/?p=166 Imx
http://www.mosoap.com/w3c/?p=12373 psCIh dlaeoi
http://www.mosoap.com/w3c/?p=14907 nimOfyB
http://www.mosoap.com/w3c/?p=17315 odhoteS
http://www.mosoap.com/w3c/?p=213 opy
http://www.mosoap.com/w3c/?p=6668 ahsurece i
http://www.mosoap.com/w3c/?p=59 pyiZrml
http://www.mosoap.com/w3c/?p=9027 ConBya eptu
http://www.mosoap.com/w3c/?p=10651 DoivO rn
http://www.mosoap.com/w3c/?p=11715 rcaeHousalrP
http://www.mosoap.com/w3c/?p=76 ilxAo
http://www.mosoap.com/w3c/?p=17161 or eye
http://www.mosoap.com/w3c/?p=7795 usemAaio lrPcxh
http://www.mosoap.com/w3c/?p=10413 hDkai eoa
http://www.mosoap.com/w3c/?p=8691 nrdns OoniBr
http://www.mosoap.com/w3c/?p=418 oer
http://www.mosoap.com/w3c/?p=10539 aDP
http://www.mosoap.com/w3c/?p=8432 vs PAneuciadhr
http://www.mosoap.com/w3c/?p=6885 eapZ ynah
http://www.mosoap.com/w3c/?p=18869 suaZxafnlPcaehr
http://www.mosoap.com/w3c/?p=15642 uniBye
http://www.mosoap.com/w3c/?p=11918 i
http://www.mosoap.com/w3c/?p=12863 xeha
http://www.mosoap.com/w3c/?p=12 lsCiia
http://www.mosoap.com/w3c/?p=17546 isrSoauaPrrc
http://www.mosoap.com/w3c/?p=214 Nnuiote
http://www.mosoap.com/w3c/?p=15355 ar
http://www.mosoap.com/w3c/?p=13920 shPa tncaeture
http://www.mosoap.com/w3c/?p=7998 xdueyrmi
http://www.mosoap.com/w3c/?p=321 UtToh-
http://www.mosoap.com/w3c/?p=351 al
http://www.mosoap.com/w3c/?p=2701 cue
http://www.mosoap.com/w3c/?p=2684 enuteCa
http://www.mosoap.com/w3c/?p=10686 Diu cao
http://www.mosoap.com/w3c/?p=14039 eCiMhapxite
http://www.mosoap.com/w3c/?p=807 Xdnra O
http://www.mosoap.com/w3c/?p=13402 p hesrao
http://www.mosoap.com/w3c/?p=15201 ueBni l
March 19, 2009
SERVICED TAX IN INDIA - FAQs- PART -8
8. Exemptions
8.1. What are the conditions of exemption to small scale service providers?
Taxable services provided by the small scale service provider were exempted from whole of service tax leviable there-on upto the aggregate taxable value Rs.4 lakhs in any financial year of vide Notification No.06/2005-ST dated 01.03.2005 (effective from 01.04.2005). The exemption limit of aggregate taxable was been enhanced to Rs.8 lakhs vide Notification No.4/2007-ST dated 01.03.2007 (effective from 01.04.2007) and has been further enhanced to Rs.10 lakhs vide Notification No.8/ 2008-ST dated 01.03.2008 (effective from 01.04.2008).
(i) Above exemption is not admissible to:-
(a) taxable service provided by a person under a brand name or trade name, whether registered or not, of another person or
(b) such value of taxable services in respect of which service tax shall be paid by recipient of service under section 68 (2) of Finance Act read with Service Tax Rules, 1994.
(ii) Above exemption is admissible subject to following conditions :-
(a) taxable service provider has the option not to avail the said exemption and pay service tax on the taxable service and such option are exercised in a financial year shall not be withdrawn during the remaining part of such financial year ;
(b) the provider of taxable service shall not avail Cenvat credit of service tax paid on any input used for providing taxable service on which exemption of small scale is availed.
(c) The provider of taxable service shall not avail Cenvat credit under Rule 3 of the Cenvat Credit Rules 2004, during the period in which the service provider avail small scale exemption.
(d) The provider taxable service shall avail CENVAT Credit only on such inputs or input services received on or after the date on which the service provider starts paying service tax and used for provision of taxable services on which service tax is payable.
(e) The provider of taxable service shall be required to pay an amount equivalent to the CENVAT credit taken by him, if any, in respect of such inputs lying in stock or in process on the date on which he starts availing exemption under this notification.
(f) The balance CENVAT Credit lying unutilized if any after the adjustment of credit under
(g) above, shall lapse on the day such service provider starts availing the exemption under this notification.
(h) This notification shall apply to the aggregate value of one or more taxable services provided from one or more premises and not separately for each premises or each service.
(i) The aggregate value of taxable services rendered by a provider of such service from one or more premises does not exceed exemption limit fixed (i.e. four lakhs, Eight lakhs or Ten lakhs as the case may be) in the proceeding financial year.
8.2 Whether Gross Value of taxable services on which recipient has paid service tax as specified under Section 67(2) of the Finance Act, 1994 read with Service Tax Rules 1994, charged by goods Transport Agency shall be counted for determining aggregate value of small scale exemption ?
No. The Gross amount charged by Goods Transport Agency under Section 67 ibid to the recipient of service shall not to be taken into account for determining the aggregate taxable value under the small scale exemption.
8.3 What is the meaning of “brand name” or “Trade name” in Para 8(i) (a) above?
A “brand name” or “trade name” means brand name or trade name, whether registered or not i.e. to say, a name or a mark, such as symbol, monogram, logo, label, signature, or a invented word or writing which is used in relation to such specified services for the purpose of indicating or so as to 21 indicate a connection in the course of trade between such specified services and some person using such name or mark with or without any identification of the identity of that person.
8.4 How to determine the aggregate value of Rs 10 lakh under small scale exemption notification?
The aggregate taxable value means the sum of total of first consecutive payments received during financial year towards gross amount, as prescribed under Section 67 of F.A. 1994 towards the taxable services.
8.5 Are there any other General exemptions?
The following general exemptions from payment of whole of the amount of Service Tax are available for the Service Providers:
8.5.1 Services provided to the United Nations or International Organisations (Notification No.16/2002-ST dated 02.08.2002).
8.5.2 Services provided to a developer of Special Economic Zone or a unit of Special Economic Zone as prescribed in the notification.(Notifn. No.04/2004-ST dated 31.03.2004).
8.5.3 The value of the goods and materials sold by the service provider to the recipient of the service is exempted from payment of the Service Tax, if there is a documentary proof specifically indicating the value of the goods and materials and no credit of duty paid on such goods and material sold, has been taken under the provisions of CENVAT Credit rules, OR where such credit has been taken by the service provider on such goods and materials, but such service provider has paid the amount equal to such credit availed before the sale of such good and materials. (Notifn.12/2003-ST dated 20.06.2003 as amended from time to time).
8.5.4 Exemptions to Diplomatic Missions for official use of taxable services and also to the officers and their families of a Diplomatic Mission for personal use of taxable services-Refer Notification Nos. 33/2007-ST and 34/2007-ST, both dated 23.5.2007-See Question No. 1.13, 1.14 and 1.15, ante.
8.5.5. Specified taxable services, as listed below, received by an exporter and used for export of goods (Notification No. 41/2007-ST dated 06.10.2007 as amended). Under this notification, the service tax paid by an exporter on these services is refunded to the exporter on compliance of conditions mentioned in that notification.
1. General Insurance
2. Port Service
3. Technical Testing & analysis
4. Technical Inspection & Certification
5. Other Ports
6. Transport of Goods by Road (Goods Transport Agency)[from the inland container depot to the port of export]
7. Transport of goods in containers by Rail [from the inland container depot to the port of export]
8. Cleaning Service
9. Storage & Warehousing
10. Courier
11. Transport of Goods by Road (Goods Transport Agency)[directly from the place of removal, to inland container depot or port or airport,]
12. Transport of goods in containers by Rail [from the place of removal to inland container depot or port or airport]
13. Custom House Agent
14. Banking & other Financial Services
15. Business Auxiliary Services
16. Service of sale or purchase of foreign currency including money changing by a banking company or financial institution including non-banking financial company or a bopdy corporate or a financial concern
17. Service of sale and purchase of foreign currency including money changing provided by a person other then those referred at S.No 16
18. Service of supply of tangible goods for use without transferring the right of possession and effective control
19. Clearing and forwarding service
8.6 Is there any exemption from payment of Service Tax if the receiver/provider of the service is the Central/State Government organization and Public Sector Undertakings?
8.6.1. No. There is no such exemption. All service providers, including the Central/State Government Organisations and the Public sector undertakings rendering the specified taxable service, are liable to pay Service Tax.
8.6.2. If a Government Department (sovereign)/public authorities performs any mandatory or statutory function under the provisions of any law and collect any fees, such activity shall be treated as activity purely in public interest and will not be taxable.
8.6.3 If such authority performs a service, which is not in the nature of statutory activity, for a consideration, the same shall be taxable.
8.6.4 However, the taxable services provided by a Banking company or a financial institution including a non banking financial company, or any other body corporate or any other person, to the Government of India or the Government of a State, in relation to collection of any duties or taxes levied by the Government of India or the Government of a State, are exempted from the payment of Service Tax. (Notifn.No.13/2004-ST dated 10.09.2004 as amended).