Mega Offer Avail 65% Off in CA IPCC and 50% Off in all CA CS CMA subjects.Coupon- IPCEXAM65 & EXAM50. Call: 088803-20003

CA Final Online Classes
CA Classes

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Regarding ST on on-going works contracts, new services notified through the FA 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Out


 Notice Date : 21 September 2010

 Regarding ST on on-going works contracts, new services notified through the FA 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

 

 

Circular No. 129/11/2010-ST

 

F.No.354/141/2010-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tax Research Unit)

*****

 

North Block, New Delhi,

21st  September, 2010.

 

To

 

            Director General (Service Tax),

            Director General (Central Excise Intelligence)      

            Director General (Audit)

            Chief Commissioner of Central Excise and Service Tax (All)

            Commissioner of Central Excise and Customs (All)

            Commissioner of Central Excise and Service Tax (All)

            Commissioner of Service Tax (All)

 

 

Madam/Sir,

 

 

Subject:   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– regarding

 

           

It has been brought to the notice of the Board that the service tax payers have raised doubts in determining the Export/Import of the new services introduced vide the Finance Act 2010(14 of 2010), as they have not been notified under the respective categories of services enlisted under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006.

 

 

2.         It is to inform that as all the new services notified through the Finance Act 2010 (14 of 2010) falls in category (iii) of clause (3) of services listed in the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, (residual category), no notification regarding individual classification was issued.

 

 

3.         Trade Notice/Public Notice may be issued accordingly.

 

 

Yours faithfully,

  

(Prashant Kumar)

Under Secretary (TRU)

 

 

 

 

 

Guest
on 22 September 2010
Notification No : Circular No. 129/11/2010-ST
Published in Service Tax
Source : ,










Trending Tags