Circular

Audit of the Service Tax assessees by the officers of Service Tax and Central Excise Commissionerates – Circular No. 181/7/2014-Service Tax

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Circular No. 181/7/2014-Service Tax F. No. 137/46/2014-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs     New Delhi, the 10th December, 2014   To,   All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax      Principal Directors General/ Director General Service Tax/ DGCEI/Systems/ Audit All Principal … Read more

Clarification regarding availment of CENVAT credit after six months CBEC Circular

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Circular No.: 990/14/2014-CX-8 F. No. 267/72/2013-CX.8 (Pt) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ************* New Delhi, the 19th of November, 2014   To, Principal Chief Commissioners/Chief Commissioners of Central Excise (All) Principal Chief Commissioners/Chief Commissioners of Central Excise of Central Excise & Customs (All) Director General, Directorate … Read more

Levy of service tax on activities involved in relation to inward remittances from abroad to beneficiaries in India – CBEC Circular

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Circular No. 180/06/2014 – ST   F. No 354/105/2012-TRU (Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Tax Research Unit   Room No 153, North Block, New Delhi Dated 14th October, 2014 To Chief Commissioner of Customs and Central Excise (All) Chief Commissioner of Central Excise & Service Tax … Read more

Amendment to Maharashtra Value Added Tax Rules, 2005 – Trade Circular No. 18T of 2014

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In order to give effect to the Additional Budget 2014-15 proposals and pursuant to the enactment of the Maharashtra Act No. “XXVII of 2014, certain amendments in the Maharashtra Value Added Tax Rules,2005 have been carried; out by the Government vide Notification No.VAT-1514/CR-62/Taxation-1 dated 13.08.2014. Government also issued Notification No.VAT-1514/CR-29/Taxation-l dated 23rd July 2014 to … Read more

Composition scheme for Retailers under section 42 of the Maharashtra Vallue Added Tax Act,2002- Trade Circular No. 17T of 2014

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Background Section 42 of the Maharashtra Value Added Tax Act, 2002 empowers the State Government to provide for Composition Schemes for different classes of dealers. Accordingly, a notification has been issued on 1st June 2005, which provides for Composition Schemes for restaurants, caterers, bakers, retailers and second hand motor vehicle dealers. Entry 3 of this … Read more

Providing e-payment facility for Profession Tax,Luxury Tax and Sugarcane Purchase Tax through GRAS – Trade Circular No. 16T of 2014

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The Government of Maharashtra has made available the facility of collection of Government receipts of various departments through GRAS (Government Receipt Accounting System) GRAS is a receipt portal and payment gateway under control of Directorate of Accounts and Treasuries, Mumbai having features as under:   i) The entire process from preparation of challan to submission … Read more