Circular:117/11/2009-ST, Dated: 30/11/2009

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs)

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   New Delhi, the 30^th October 2009

Subject: Leviability of service tax on Tour operator service in connection with Haj & Umrah pilgrimage – reg.

     

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On a reference received by the Board the matter regarding leviability of service tax on tour operator service in connection with Haj & Umrah Pilgrimage was examined.

The amount charged to the pilgrims in India undertaking Haj and Umrah pilgrimage, is for services provided by the Government of Saudi Arabia and the tour takes place outside India. As per Rule 3 (1) (ii) of the Export of Services Rules, 2005, (Circular No. 111/05/2009 – ST dated 24.02.2009), the service in respect of tour operator is export if such service is performed outside India. It is also provided therein that where such taxable service is partly performed outside India... read more

Notification:43/2009-ST, Dated: 02/12/2009

Government of India
Ministry of Finance
(Department of Revenue)

 

New Delhi, the 2^nd December, 2009

 

Notification No. 43/2009-Service Tax

 

G. S. R.        (E).- Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax ( including non-levy thereof ), under section 66 of the Finance Act, 1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable service namely ‘business auxiliary services’ specified in sub-clause (zzb) of clause 105 of section 65 of the Finance Act provided by a person ( hereinafter called the ‘service provider’) to any other person ( hereinafter called the ‘service receiver’) during the course of manufacture or processing of alcoholic beverages by the service provider, for or on behalf of the service receiver, and that such services being a taxable service were liable to service tax under the said sub-clause (zzb) of clause 105 of section 65 of the Finance Act with effect from 1 st day of September 2009, which was not being levied according to the said practice during the period commencing from the 1 st day of September, 2009 and ending with the 22^nd day of September, 2009;..... read more

Good transactions under Goods and Services Tax

Good transactions under Goods and Services Tax

Prepared By: - CA Pradeep Jain,

Sukhvinder Kaur, LLB (FYIC)

Siddharth Rutiya

Introduction: -

The indirect tax regime in India is evolving into GST in the year 2010. The steps towards introduction of GST have commenced. The Empowered Committee of State Finance Ministers has introduced the First Discussion Paper on GST in India on November 10, 2009. A dual structure of Central GST (CGST) and State GST (SGST) is proposed to be imposed on the manufacture of goods and on provision of services. A continuous chain of set-off from the original producer’s point and service provider’s point upto the retailer’s level would be established which would eliminate the burden of all cascading effects.

For sale or services transactions between two states (inter-state), the Government has proposed to impose Inter State GST (IGST) which will include both CGST and SGST. Between the Inter-state transactions and Intra-state transactions which will be more beneficial to the assessee is the topic of discussion of this Article.....Read More