Applicability of old circulars

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Monika Sharma (Querist)
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19 May 2012 as negative list of service tax is going to be introduced in service tax, I want to know the applicability of old circulars.... whether they are valid or stands withdrawn after the new rules.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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19 May 2012 Negative list concept is yet to be notified by CG, hence fot the time being all the circular valid.

Monika Sharma

Monika Sharma (Querist)
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19 May 2012 i want to k9 what is the position after the enactment, is they are withdrawn or remain applicable
like by introduction of notification no. 13/2012 whether 1/2006 stands withdrawn or still applicable

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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19 May 2012 Negative List is not yet effective, it will take time for geetin notified by CG.
Till that time all the circulars will be valid.

Non of the circular/notification will get stand withdrawn without issuing further notification.

Notification No. 13/2006 is not withdrawn because of negative list approach.

Monika Sharma

Monika Sharma (Querist)
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19 May 2012 what abt the circular stating that the statutory bodies performing statutory/sovereign functions are exempt from payment of service tax.....is it considered as withdrawn after the enactment of negative list.

Arun Gulati

Arun Gulati (Expert)
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19 May 2012 Yes, all old circular will not valid as once the provisions on the basis of which circular are issued will no longer be valid then how can one assume that old circular remains valid. we dont have wait more as every thing is expected to clear by 31st may by which finance bill, 2012 will get enacted and another thing is that it is not after the enactment, negative list will become applicable. It will be applicable, once it will be notified.

Jeetu Gupta

Jeetu Gupta (Expert)
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20 May 2012 I m fully agree with Mr. Arun gulati

Monika Sharma

Monika Sharma (Querist)
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01 June 2012 thanks gulati ji

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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01 June 2012 Circular stating that statutory boies performing their statutory functions are exempt from tax is still valid and will stand withdrawn from the date of notification of effective date of negative list.

hence, till the time all such circulars are valid.

Arun Gulati

Arun Gulati (Expert)
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02 June 2012 goods news..probably negative list is expected to be effective from July 01, 2012 as notification are expected to come on 4 june.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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21 June 2012 Dear All,

As I said in my earlier reply, nothing becomes invalid or not effective unless it is mentioned somewhere.

The notification No. 1/2006 is stand withdrawn by Notification No. 34/2012- Service Tax dated 20th june 2012.

There is no automatice withdrawal of earlier notifications unless it is specifically mentoned in the new notification.

Thanks.

Arun Gulati

Arun Gulati (Expert)
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04 July 2012 Yes agreed, now the position is clear with Notification No. 34/2012 and even TRU letter dated 29.06.2012 has clarified that any Board circular that is contrary to the revised law will stand automatically superseded, it means old circular not contrary to law will remain valid.

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