Category: Service Tax Notifications 2012

[TO BE PUBLISED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 17th March, 2012

Notification No.6/2012 – Service Tax

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act) and in supersession of the Government of India in the Ministry of Finance (Department of Revenue) notification number 26/2010-Service Tax, dated the 22nd June, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 532(E), dated the 22nd June, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service specified in clause (zzzo) of sub-section (105) of section 65 of the Finance Act, from so much of the service tax leviable thereon under section 66 of the Finance Act, as is in excess of the service tax calculated on a value which is equivalent to forty per cent. of the value of the taxable service by such service provider for providing the said taxable service:

Provided that this notification shall not apply in cases where the CENVAT credit of duty on inputs or capital goods, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004.

2. This notification shall come into force on the 1st day of April, 2012.

[F. No. 334/1/ 2012 – TRU]

(Samar Nanda)

Under Secretary to the Government of India

Change in numbers and inserting of new sub-clauses in Rules of Service Tax

G.S.R. (E)- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—

1. (1) these rules may be called the Service Tax (Amendment) Rules, 2012.

(2) They shall come into force on the 1st day of April, 2012.

2. In the Service Tax Rules, 1994 (hereinafter referred to as the principal rules), in rule 2, —

(i) Sub-clauses (cc) to (cccc) shall be renumbered as sub-clauses (ca), (cb) and (cc) respectively;

(ii) After sub-clause (cc) as so renumbered, the following sub-clause shall be inserted, namely:—

“(cd) “partnership firm” includes a limited liability partnership;”

3. In rule 4A of the principal rules, in sub-rule (1),-

(i) for the words “fourteen days”, at both the places where they occur, the words “thirty days” shall be substituted;

(ii) after the third proviso, the following provisos shall be inserted, namely:-

“Provided also that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or any other person, providing service to any person, in relation to banking and other financial services, the period within which the invoice, bill or challan, as the case may be is to be issued, shall be forty five days;”;

(iii) after the fifth proviso, the following proviso shall be inserted, namely:-

“Provided also that wherever the provider of taxable service receives an amount upto rupees one thousand in excess of the amount indicated in the invoice and the provider of taxable service has opted to determine the point of taxation based on the option as given in Point of Taxation Rules, 2011, no invoice is required to be issued to such extent.”.

4. In rule 6 of the principal rules,-

(1) in sub-rule (1),-

(i) in the second proviso, in the opening portion, for the words “Provided also that” the words “Provided further that” shall be substituted;

(ii) after the second proviso as so amended, the following provisos shall be inserted, namely:—

“Provided also that in case of taxable services covered under sub-rule (1) of rule 3 of the Export of Services Rules, 2005, this sub-rule shall not apply subject to the condition that the payment is received within the period specified by the Reserve Bank of India, including such extended period as may be allowed from time to time:

Provided also that in case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services provided or to be provided by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.”,

(2) for sub-rule (4B), the following sub-rule shall be substituted, namely:-

“(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification.”;

(3) in sub-rule (7A), for clause (ii), the following clause shall be substituted, namely:-

“(ii) in all other cases, 3 per cent. of the premium charged from policy holder in the first year and 1.5 per cent. of the premium charged from policy holder in the subsequent years;”

(4) in sub-rule (7B),—

(a) in clause (a),—

(i) for the figures and words “0.1 per cent.”, the figures and words “0.12 per cent.” shall be substituted;

(ii) for the word and figures “rupees 25” the word and figures “rupees 30” shall be substituted;

(b) in clause (b), for the figures and words “100 and 0.05 per cent.”, the figures and words “120 and 0.06 per cent.” shall be substituted;

(c) in clause (c), —

(i) for the figures and words “550 and 0.01 per cent.”, the figures and words “660 and 0.12 per cent.” shall be substituted;

(ii) for the figures “5000”, the figures “6000” shall be substituted;

(5) in sub rule (7C), —

(a) in the TABLE, in column (2), —

(i) against serial number 1, for the figures “6000”, the figures “7000” shall be substituted;

(ii) against serial number 2, for the figures “9000”, the figures “11000” shall be substituted.

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-ST, dated the 28th June, 1994 vide number G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 48/2011-Service Tax, dated the 19th October, 2011 vide number G.S.R. 771 (E), dated the 19th October, 2011.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2009 – Service Tax, dated the 24th February, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 120 (E), dated the 24th February, 2009, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force on the 1st day of April, 2012.

[TO BE PUBLISED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 17th March, 2012

Notification No.5/2012 – Service Tax

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.6/2005-Service Tax, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. number 140(E), dated the 1st March, 2005, namely:-

In the said notification, in the Explanation, for item (B), the following item shall be substituted, namely:-

„(B) “aggregate value” means the sum total of value of taxable services charged in the first consecutive invoices issued or required to be issued, as the case may be, during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service tax leviable thereon under section 66 of the said Finance Act under any other notification‟.

2. This notification shall come into force on the 1st day of April, 2012.

[F. No. 334/1/2012 -TRU]

(Samar Nanda)

Under Secretary to the Government of India

Note.- The principal notification No.6/2005-Service Tax, dated the 1st March, 2005 which was published in the Gazette of India, Extraordinary, vide number G.S.R.140(E), dated the 1st March,2005 and was last amended vide notification No. 8/2008-Service Tax, dated the 1st March, 2008 vide number G.S.R. 152(E), dated the 1st March, 2008.

G.S.R. (E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:—

1. (1) these rules may be called the Point of Taxation (Amendment) Rules, 2012.

(2) They shall come into force on the 1st day of April, 2012.

2. In the Point of Taxation Rules, 2011 (hereinafter referred to as the said rules), in rule 2, —

(a) After clause (b), the following clause shall be inserted, namely:—

(ba) “change in effective rate of tax” shall include a change in the portion of value on which tax is payable in terms of a notification issued in the Official Gazette under the provisions of the Act, or rules made there under;

(b) in clause (c), for the words “or to be provided continuously, under a contract, for a period exceeding three months,” , the words “or to be provided continuously or on recurrent basis, under a contract, for a period exceeding three months with the obligation for payment periodically or from time to time,” shall be substituted.

3. After rule 2 of the said rules, the following rule shall be inserted, namely:—

2A. Date of payment. — For the purposes of these rules, “date of payment” shall be the earlier of the dates on which the payment is entered in the books of accounts or is credited to the bank account of the person liable to pay tax:

Provided that —

(A) The date of payment shall be the date of credit in the bank account when —

(i) there is a change in effective rate of tax or when a service is taxed for the first time during the period between such entry in books of accounts and its credit in the bank account; and

(ii) the credit in the bank account is after four working days from the date when there is change in effective rate of tax or a service is taxed for the first time; and

(iii) The payment is made by way of an instrument which is credited to a bank account,

(B) if any rule requires determination of the time or date of payment received, the expression “date of payment” shall be construed to mean such date on which the payment is received;‟.

4. In rule 3 of the said rules,-

(a) In clause (a), for the proviso, the following proviso shall be substituted, namely:-

“Provided that where the invoice is not issued within the time period specified in rule 4A of the Service Tax Rules,1994, the point of taxation shall be the date of completion of provision of the service”;

(b) After clause (b), the following proviso shall be inserted, namely:—

“Provided that for the purposes of clauses (a) and (b), —

(i) in case of continuous supply of service where the provision of the whole or part of the service is determined periodically on the completion of an event in terms of a contract, which requires the receiver of service to make any payment to service provider, the date of completion of each such event as specified in the contract shall be deemed to be the date of completion of provision of service;

(ii) wherever the provider of taxable service receives a payment up to rupees one thousand in excess of the amount indicated in the invoice, the point of taxation to the extent of such excess amount, at the option of the provider of taxable service shall be determined in accordance with the provisions of clause (a).”

5. In rule 4 of the said rules, the Explanation shall be omitted.

6. For rule 5 of the said rules, the following shall be substituted, namely:—

“5. Payment of tax in case of new services. — Where a service is taxed for the first time, then,—

(a) No tax shall be payable to the extent the invoice has been issued and the payment received against such invoice before such service became taxable;

(b) No tax shall be payable if the payment has been received before the service becomes taxable and invoice has been issued within fourteen days of the date when the service is taxed for the first time.”

7. Rule 6 of the said rules shall be omitted.

8. For rule 7 of the said rules, the following rule shall be substituted, namely:—

“7. Determination of point of taxation in case of specified services or persons. — Notwithstanding anything contained in these rules, the point of taxation in respect of the persons required to pay tax as recipients of service under the rules made in this regard in respect of services notified under sub-section (2) of section 68 of the Act, shall be the date on which payment is made:

Provided that, where the payment is not made within a period of six months of the date of invoice, the point of taxation shall be determined as if this rule does not exist:

Provided further that in case of “associated enterprises”, where the person providing the service is located outside India, the point of taxation shall be the date of debit in the books of account of the person receiving the service or date of making the payment whichever is earlier.”

9. After rule 8 of the said rules, the following rule shall be inserted, namely:—

“8A. Determination of point of taxation in other cases.- Where the point of taxation cannot be determined as per these rules as the date of invoice or the date of payment or both are not available, the Central Excise officer, may, require the concerned person to produce such accounts, documents or other evidence as he may deem necessary and after taking into account such material and the effective rate of tax prevalent at different points of time, shall, by an order in writing, after giving an opportunity of being heard, determine the point of taxation to the best of his judgment.”.

Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number 18/2011 – Service Tax, dated the 1st March, 2011, G.S.R. 175 (E), dated the 1st March, 2011 and was last amended by notification number. 41/2011-Service Tax, dated the 27th June, 2011 vide number G.S.R. 490 (E), dated the 27th June, 2011.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 42/ 2011 – Service Tax, dated the 25th July, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide G.S.R. 566 (E), dated the 25th July, 2011,namely:-

In the said notification,-

(i) For the words “of dyeing units”, the words “, including registered cooperative societies,” shall be substituted;

(ii) In the Explanation, the words “discharged by dyeing units” shall be omitted.

2. This notification shall come into force on the date of its publication in the Official Gazette.

Note. – The principal notification No.42/2011-Service Tax, dated 25th July, 2011 was published in the Gazette of India, Extraordinary, Part-II, and Section 3, Sub-section (i), vide G.S.R. 566 (E), dated the 25th July, 2011.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance 
(Department of Revenue)

Notification No 42/2012 – Service Tax

New Delhi, the 29th June, 2012

            G.S.R…. (E). -In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the said goods), of the description specified in column (2) of the Table below (hereinafter referred to as the specified service), from so much of the service tax leviable  thereon under section 66B of the said   Act,  as is in excess of the service tax calculated on a value up to  ten per cent of the free on board value of export goods for which the said specified service has been used, subject to the conditions specified in column (3) of the said Table, namely:-

Table

Provided that-

(a) the exemption shall be available to an exporter who,-

(i) informs the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory or the regional office or the head office, as the case may be, in Form EXP3 appended to this notification, before availing the said exemption;

(ii) is registered with an export promotion council sponsored by the Ministry of Commerce or the Ministry of Textiles, as the case may be;

(iii) is a holder of Import-Export Code Number;

(iv) is registered under section 69 of the said Act;

(v) is liable to pay service tax under sub-section (2) of section 68 of said Act, read with item (G) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules,1994, for the specified service;

(b) the invoice, bill or challan, or any other document by whatever name called issued by the service provider to the exporter, on which the exporter intends to avail exemption, shall be issued in the name of the exporter.

 (c) the exporter availing the exemption shall file the return in Form EXP4, every six months of the financial year, within fifteen days of the completion of the said six months;

(d) the exporter shall submit with the half yearly return, after certification, the documents in original specified in clause (b) and the certified copies of the documents specified in column (3) of the said Table;

(e) the documents enclosed with the return shall contain a certification from the exporter or the authorised person, to the effect that specified service to which the document pertains, has been received and used for export of goods by mentioning the specific shipping bill number on the said document.

(f) where the exporter is an individual or a  proprietorship concern or an HUF or a  partnership firm, the documents enclosed with the return shall be
certified by the exporter himself and where the exporter is any other person, the documents enclosed with the return shall be certified by the person authorised by the Board of Directors or any other competent person;

(g) where the amount of commission charged in respect of the specified service exceeds ten per cent. of the free on board value of the export then, the service tax shall be paid within the period specified under rule 6 of the Service Tax Rules, 1994, on such amount, which is  in excess of the said ten  per cent;

2. This notification shall come into force on the 1^st day of July, 2012.

 

Form EXP3

[See item (i) of clause (a) of proviso ]

S.No———————-

(to be filled in by the office of jurisdictional Assistant / Deputy Commissioner)

To,
The Deputy Commissioner /Assistant Commissioner of Central Excise

Sir,

I/We intend to avail of the exemption from service tax under Notification No. …/2012-ST, dated ….June, 2012 in respect of services provided by a commission agent located outside India, which have been used for export of goods and the relevant particulars are as follows :

.

1. Name of the exporter………

2. Service Tax Registration No……….

3. Division ……… Commissionerate ……………

4 Membership No. the Export Council………….

5 Name of the Export Council…………

6. Address of the registered / head office of exporter:……..

7. Tel. No. and e-mail ID of the exporter……..:

8. Import -Export Code No…………..

9. Details of Bank Account (Name of Bank, branch address and account number)……..

I/we undertake that I/we shall comply with the conditions laid down in the said notification and in case of any change in aforementioned particulars; I/We shall intimate the same.

Date:…..

Place:……..

Signature and full address of Exporter
(Affix stamp)

Receipt (to be given by office of Assistant Commissioner/ Deputy Commissioner having jurisdiction) Received Form EXP1 dated –/–/– submitted by __________( name of the exporter). The said intimation is accepted and given acknowledgment No. _____( S. No. Above)

For Assistant, / Deputy Commissioner
(Stamp)

 

 

Form  EXP4
[See clause (c) of proviso]

To,
The Deputy Commissioner /Assistant Commissioner of Central Excise

Sir,

I/We have availed of exemption of service tax under Notification No. …/2012-ST, dated ……, 2012 in respect of services provided by a commission agent, located outside India and have used the same for export of goods and the relevant particulars are as follows:

1. Name of the exporter………..
2. Address of the registered / head office of exporter…………
3. Tel. No. and e-mail ID of the exporter……..:
4. Service Tax Registration No…….
5. Division ……… Commissionerate ……………
6. Membership No. Of the Export Council………
7. Import Export Code No…………..
8. Name of the Export Council………..
9. Details of Bank Account (Name of Bank, branch address and account number)……..

 

Table-A

 

Table- B

 

9. Declaration:-

I / We hereby declare that-

(i) I have complied with all the conditions mentioned in Notification No. …/2012-ST, dated …. June, 2012;

(ii) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;

(iii) no CENVAT credit of service tax paid on the specified service used for export of said goods taken under the CENVAT Credit Rules, 2004;

(iv) I / we, am/ are enclosing all the required documents. Further, I understand that failure to file the return within stipulated time or non-enclosure of the required document, duly certified, would debar me/us for the refund claimed aforesaid.

Date:……..

Place:………

Signature and full address of Exporter
(Affix stamp)

Enclosures: as above

 

 

 

[F. No.334/1/2012 -TRU]

 

 

 

(Rajkumar Digvijay)

Under Secretary to the Government of India

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance 
(Department of Revenue)

Notification No.39/2012 – Service Tax

 New Delhi, the 20^th June, 2012

GSR …. (E). In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994 (hereinafter referred to as the said rules), the Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all  input services (herein after referred to as ‘input services’), used in providing  service exported in terms of rule 6A of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,-
2.             Conditions and limitations:-

(a)	that the  service has been exported in terms of rule 6A  of the said rules;
(b)	that the duty on the inputs, rebate of which has been claimed, has been paid  to the supplier;
(c)	that the service tax and cess, rebate of which has been claimed, have been paid on the input services to the provider of service;   Provided if the person is himself is liable to pay for any input services; he should have paid the service tax and cess to the Central Government.
(d)	the total amount of rebate of duty, service tax and cess admissible is not less than  one thousand  rupees;
(e)	no CENVAT credit has been availed of on inputs and input services on which rebate has been claimed; and
(f)	that in case,-
	(i)	the duty or, as the case may be, service tax and cess, rebate of which has been claimed, has not been paid; or
	(ii)	the  service, rebate for which has been claimed, has not been exported; or
	(iii)	CENVAT credit has been availed on inputs and input services on which rebate has been claimed,
	the rebate paid, if any, shall be recoverable with interest in accordance with  the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994)

3.             Procedure.

3.1	Filing of Declaration.- The provider of  service to be exported shall, prior to date of export of  service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, specifying the  service intended to be exported with,-
	(a)	description, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing service to be exported;
	(b)	description, value and the amount of service tax and cess payable on input services actually required to be used in providing  service to be exported.
3.2	Verification of declaration.- The Assistant Commissioner of Central Excise or the  Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of  service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the  Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration.
3.3	Procurement of input materials and receipt of input services.- The provider of  service to be exported shall,-
	(i)	obtain the inputs required for use in providing   service to be exported, directly from a registered factory or from a dealer registered for the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued under the Central Excise Rules, 2002;
	(ii)	receive the input services required for use in providing  service to be exported and an invoice, a bill or, as the case may be, a challan issued under the provisions of Service Tax Rules, 1994.
3.4	Presentation of claim for rebate.-
(a)	(i)	claim of rebate of the duty paid on the inputs or the service tax and cess paid on input services shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the  service has been exported;
	(ii)	such application shall be accompanied by, –
		(a)	invoices for inputs issued under the Central Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan for input services issued under the Service Tax Rules, 1994,  in respect of which rebate is claimed;
		(b)	documentary evidence of receipt of payment against  service exported, payment of duty on inputs and service tax and cess on input services used for providing  service exported, rebate of which is claimed;
		(c)	a declaration that such  service, has been exported in terms of rule 6A of the said rules, along with documents evidencing such export.
(b)	The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part.

Explanation 1.- For the purposes of this notification “service tax and cess” means,-

(a)     service tax leviable under section 66  or section 66B of the Finance Act, 1994 (32 of 1994);

(b)    education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and

(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).

Explanation 2.- For the purposes of this notification “duty” means, duties of excise leviable under the following enactments, namely:-

(a)	the Central Excise Act, 1944 (1 of 1944);
(b)	the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
(c)	the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(d)	National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amen ded by section 169 of the Finance Act, 2003 (32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and further amended by section 123 of the Finance Act, 2005 (18 of 2005);
(e)	special duty of  excise collected under a Finance Act;
(f)	additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003);
(g)	Education Cess on excisable goods as levied under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); and
(h)	the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005).
(i)	the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007).

Annexure

FORM ASTR-2

(Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services)

(PART A: To be filled by the applicant)

Date………….

Place…………

To,

Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise ………………………….. (full postal address).

Madam/Sir,

I/We…………………………………..,(name of the person claiming rebate) holding service tax registration No. …………………………………………, located in………………………. (address of the registered premises) hereby declare that I/We have exported ………………………………………service (name of the  service) under rule 6A of the  Service Tax Rules, 1994  to ……………………(name of the country to which service has been exported), and service tax amounting to ……………………. (amount in rupees of service tax) and education cess amounting to ……………………. (amount in rupees of cess) has been paid on input services and duty amounting to ………… (amount in rupees of duty) has been paid on inputs.

2.             I/We also declare that the payment against such service exported has already been received in India in full…………………………………………………. (details of receipt of payment).

3.             I/We request that the rebate of the duty, service tax and cess on inputs and input services used in providing service exported by me/us in terms of rule 6A of the Service Tax Rules, 1994 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.

1.

2.

3.

Declaration:

(a)     We hereby certify that we have not availed CENVAT credit on inputs and input services on which rebate has been claimed.

(b)     We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for working under notification No. _____ , dated _____ .

(Signature and name of the service provider or his authorised agent with date)

(PART B: To be filled by the sanctioning authority)

Date of receipt of the rebate claim:       ______________

Date of sanction of the rebate claim:    ______________

Amount of rebate claimed:            Rs.  ______________

Amount of rebate sanctioned:        Rs.  ______________

If the claim is not processed within 15 days of the receipt of the claim, indicated briefly reasons for delay.

 

 

Place:

Date:        

 Signature of the Assistant Commissioner/

 Deputy Commissioner of   Central Excise.

 

4. This notification shall come into force on the 1^st day of July, 2012.

F. No. 334/1/2012-TRU

 

 

(Raj Kumar Digvijay)

Under Secretary to the Government of India  

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue) 

Notification No. 37/2012 – Service Tax

                                                     New Delhi, the 20^th June, 2012

            G.S.R. ….(E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub- section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:—

1.         (a)        These rules may be called the Point of Taxation (Amendment) Rules, 2012.

            (b)        They shall come into force on the 1^st day of July, 2012.

2.         In the Point of Taxation Rules, 2011,-

(a)  in rule 2, sub-rules (b) and (f) shall be omitted.

(b) for the words, “provided or to be provided” wherever they occur, the words “provided or agreed to be provided” shall be substituted.

                                                                                                            [F. No.334/1/2012 -TRU]

 

 

(Rajkumar Digvijay)

Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 18/2011 – Service Tax, dated 1-3-2011 vide number G.S.R. 175 (E), dated the 1^st March, 2011 and was last amended by notification No. 4/2012-Service Tax, dated the 17^th March, 2012[G.S.R.202 (E), dated the 17^th March, 2012].

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 38/2012 – Service Tax

New Delhi, the 20^th June, 2012

G.S.R. (E).- In exercise of the powers conferred by sections 93 and  94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.28/2011-Service Tax, dated the 1^st April, 2011,  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),  vide number  G.S.R.  293(E), dated the 1st April, 2011, namely:-

In the said notification, for the words, brackets, letters and figures “referred to in clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section 65(105) of the Finance Act” the words “of telecommunication service and service portion in execution of a works contract” shall be substituted.

 

2.         This notification shall come into force come into force from the 1^st day of July, 2012.

 

[F.No. 334 /1/ 2012-TRU]

 

 

(Rajkumar Digvijay)

Under Secretary to the Government of India 

 

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 28/2011 – Service Tax, dated 1^st April, 2011 vide number G.S.R. 293 (E), dated the 1^st April, 2011.