Few Notifications and Circulars

Withdrawal of exemption on various services provided to educational institutes other than pre-school and higher secondary school

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66) Service tax not applicable on transportation services of goods by a vessel w.r.t. goods intended for transhipment to any country outside India

Service tax not applicable on transportation services of goods by a vessel w.r.t. goods intended for transhipment to any country outside India

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65) Services by way of admission to a museum is exempted for the period 01.07.2012 to 31.03.2015

Services by way of admission to a museum is exempted for the period 01.07.2012 to 31.03.2015

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64) Services provided by the operators of common effluent treatment plant is exempted

Services provided by the operators of common effluent treatment plant is exempted for the period 01.07.2012 to 31.03.2015

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63) Notification No.52/2016-ST dated 08.12.2016

Amount charged by the Credit / debit card issuing banks on the merchant establishment upto an amount of Rs.2,000/- in a single transaction is exempted from service tax

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62) Circular No. 1050/38/206-CX dated 08.11.2016

Non-requirement of filing of Annual Return for 2015-16

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61) Notification No. 35/2016-CE dated 28.11.2016

Exemption to Point of Sale Devices and goods used in manufacture such devices

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60) Notification No. 46/2016 to 49/2016-ST dated 09.11.2016 w.e.f 01.12.2016

Levy of service tax under RCM on "online information and database access or retrieval services" – Exemption withdrawn

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59) Notification No.45/2016-ST dated 30.09.2016.

Clarification on provision of service of transportation by educational institute to students, faculty and staff of such institutes

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58) Notification No.42/2016-ST dated 26.09.2016.

Non Services shall be payable on Services by way of advancement of Yoga provided by entities registered U/S 12AA of Income tax Act, 1961 for the period “July 2012 to October 2015”

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57) Notification No.41/2016-ST dated 22.09.2016.

Exemption on services provided by State Government Industrial Development Corporation to Industrial units

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56) Notification No.40/2016-ST dated 06.09.2016.

Restriction on exemption on services provided by way of renting of precincts of religious place meant for general public

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55) Notification No.39/2016-ST dated 02.09.2016.

Extension of exemption on services provided by government or local authority to business entity as a telecom service provider

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54) Notification No. 47/2016-CE(NT) dated 28.09.2016, Notification No. 44/2016-ST & Circular No.1049/37/2016-CX dated 29.09.2016.

Revised Monetary limit for adjudication of Show cause Notice in Central Excise and Service Tax

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53) Notification No. 46/2016-CE(NT) dated 26.09.2016.

Goods can now be procured at concessional rate of duty even by executing a general bond with security

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52) Notification No. 45/2016-CE (NT) dated 20.09.2016 & Circular No.1048/36/2016-CX dated 20.09.2016.

Requirement of enclosing photocopies of Railway Receipts along with STTG Certificate has been omitted for availing CENVAT credit

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51) Notification No. 44/2016-CE(NT) dated 16.09.2016 & Circular No.1047/35/2016-CX dated 16.09.2016.

Admissibility of drawback of customs component even when rebate of excise duties on raw material used in manufacture of exported goods has been taken

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50) Circular No.1046/34/2016-CX dated 16.09.2016.

No requirement to pay back the amount availed as exemption on procurement of inputs in case the manufactured goods are cleared to Advance License/Authorization

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49) Circular No. 199/09/2016-ST dated 22.08.2016

Clarification of exemption on services provided to the Government, a Local authority or a governmental authority with regard to water supply

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48) Circular No. 197/07/2016-ST dated 12.08.2016

Clarification on place of provision of service for service provided by freight forwarders on transportation of goods from India

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47) Notification No. 38/2016-ST dated 30.08.2016

Abatement for transportation of passengers by air, embarking from or terminating in a Regional Connectivity Scheme Airport

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46) Notification No. 42/2016-CE(NT) dated 11.08.2016

Revision of excise returns permitted w.e.f. 17.08.2016

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45) Notification No. 32/2016-CE dated 26.08.2016

Excise exemption to Aviation turbine fuel drawn by operators or cargo operators

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44) Notification No. 26/2016-CE dated 26.07.2016

Rate of duty on manufacture of articles of jewellery

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43) Circular No. 1045/33/2016-CX dated 26.07.2016

Taxability of jewellery stock lying as on 29.02.2016

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42) Notification No. 27/2016-CE dated 26.07.2016

Exemption to the articles of jewellery to the extent of value of materials supplied by the retail customer

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41) Notification No. 28/2016-CE dated 26.07.2016

Revised SSI eligibility and exemption limits to the manufacturer of articles of jewellery

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40) Notification No. 34/2016-CE(NT) dated 26.07.2016

Newly prescribed Articles of Jewellery (Collection of Duty) Rules, 2016

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39) Notification No. 40/2016-CE(NT) dated 26.07.2016 & Circular No. 1033/21/2016-CX dated 01.07.2016

Extension of time limit to jewellers for taking registration and making payment

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38) Notification No. 40/2016-CE(NT) dated 26.07.2016

Specified limit for the jewellery assessees for submission of declaration

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37) Circular No. 1041/29/2016-CX dated 26.07.2016

Certain clarifications on the excise audit of manufacturers of jewellery

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36) Circular No. 1043/31/2016-CX dated 26.07.2016

Clarifications on general procedures with regard to excise duty on jewellery

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35) Notification No. 37/2016-CE(NT) dated 26.07.2016

New Form ER-8 (quarterly return) has been notified for certain specified goods

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34) Notification No. 39/2016-CE(NT) dated 26.07.2016

Manufacturers of articles of jewellery has been exempted from the requirement of filing Annual Return

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33) Circular No. 1044/32/2016-CX dated 26.07.2016

Guidelines for issue of summons, visits, search, seizure, arrest and prosecution of manufacturers of articles of jewellery

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32) Circular No. 1042/30/2016-CX dated 26.07.2016

Export related procedural simplification on jewellery

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31) Notification No. 29/2016-CE dated 26.07.2016

Handicrafts of the articles of jewellery falling under heading 7113 shall be liable to the duty of excise

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30) Notification No. 32/2016-CE(NT) dated 11.07.2016

Requirement of physical verification of premises is dispensed with for assessees engaged in manufacture of certain goods falling under chapters 61, 62 or 63

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29) Circular No. 1035/23/2016-CX dated 04.07.2016

Clarification on recovery of demands during the pendency of stay application

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28) Circular No. 1036/24/2016-CX dated 06.07.2016

Scope of the word - “Site” used in the Notification No.12/2012-CE is clarified

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27) Circular No. 1039/27/2016-CX dated 21.07.2016

Manually signed invoice copy authenticated by a digital signatures to be given were customers are unable to retrieve the digitally signed invoices

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26) Instruction F.No.137/08/2013-ST dated 22.07.2016

Permission to pay service tax through Non-electronic modes

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25) Notification No. 36/2016-ST dated 23.06.2016

Exempts the taxable service by way of transportation of goods by a vessel from outside India

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24) Notification No. 35/2016-ST dated 23.06.2016

Krishi Kalyan Cess is not applicable on the debtors lying in the balance as on 31.05.2016

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23) Notification No. 33/2016-ST dated 06.06.2016 & 34/2016-ST dated 06.06.2016

Legal services provided by senior advocates have been again brought back under reverse charge

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22) Notification No. 32/2016-ST dated 06.06.2016

Exemption on legal services provided by senior advocate is restored

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21) Notification No. 30/2016-CE(N.T.) dated 28.06.2016 & Circular No. 1032/20/2016-CX dated 28.06.2016

Optional single registration and return for first stage dealer and importer

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20) Notification No.24/2016-CE & 25/2016-CE dated 14.06.2016

Job-work exemption provided to free trade zones is extended to Special Economic Zones

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19) Circular No. 1031/19/2016-CX dated 14.06.2016

Clarification with regard to scope of levy of excise duty on readymade garments and made articles of textiles sold by a retail outlet

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18) Notification No. 31/2016 ST dated 26.05.2016

Calculation mechanism of ‘Krishi Kalyan Cess’ on specified services taxed at special rates

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17) Notification No. 30/2016 ST dated 26.05.2016

‘Krishi Kalyan Cess’ paid on input services used for authorized operations by SEZ unit or developers shall be eligible for refund

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16) Notification No. 29/2016 ST dated 26.05.2016

‘Krishi Kalyan Cess’ paid on all the services used for export in terms of Rule 6A of Service Tax Rules shall be eligible for rebate

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15) Notification No. 28/2016 ST dated 26.05.2016

Exemption from service tax for taxable services shall also be exempted from Krishi kalyan Cess

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14) Notification No. 28/2016 Central Excise (N.T.) dated 26.05.2016

CENVAT credit of Krishi kalyan cess can be utilized for the payment of Krishi Kalyan Cess of taxable output service

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13) Notification No. 27/2016 ST dated 26.05.2016

Krishi Kalyan Cess is also applicable on the transactions liable for service tax under reverse charge mechanism

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12) Circular No. 194/04/2016 ST dated 26.05.2016

Accounting code for the payment of Krishi kalyan Cess

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11) Notification No. 26/2016-ST dated 20.05.2016

Services provided by government liable for service tax under forward charge are not eligible for turnover based exemption

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10) Circular No.193/03/2016-Service Tax dated 18.05.2016

Services provided by a person represented on an arbitral tribunal to an arbitral tribunal shall be liable for service tax under reverse charge

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9) Notification No. 25/2016-ST dated 17.05.2016

Services provided by specified organisations in respect of religious pilgrimage shall be exempted even for the prior period starting from 01.07.2012 to 19.08.2014

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8) [Notification No.24/2016-ST dated 13.04.2016]

Point of Taxation in case of services provided to government/ local authority etc.

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7) [Notification No.23/2016-ST dated 13.04.2016]

Interest or any other consideration charged for deferred payment to government etc. shall be included in the value of Taxable service

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6) [Notification No.22/2016-ST dated 13.04.2016] & [Circular No.192/02/2016-Service Tax dated 13.04.2016]

Exemptions in respect of various service provided by Government, Local authority etc. to the business entity

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5) [Notification No.24/2016-CE-(NT)-dated 01.04.2016]

Proportionate reversal of CENVAT credit is not required if the input/ input services are not used for the activity that is not a ‘Service’

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4) [Notification No.24/2016-CE-(NT)-dated 01.04.2016]

Logical amendments in respect of services provided by the Government etc. by way of assignment of right to use any natural resource

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3) [Notification No.23/2016-CE-(NT)-dated 01.04.2016]

Anomaly in reversal under rule 6(3) of the CENVAT credit rules is fixed

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2) [Circular No. 1026/14/2016-CX, dated 23.04.2016]

Extension of time-limit to jewellers for registration and payment of excise duty

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1) [Circular No.1025/13/2016 dated 22.04.2016]

Sub-committee is formed to hear the issues relating to the recent imposition of excise duty on jewellery - Committee shall issue its report by May 21, 2016

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