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S.K.KANODIA & ASSOCIATES Chartered Accountants INDIRECT TAX · PDF file · 2016-03-31INDIRECT TAX RECKONER SERVICE TAX Notification No. 08/2016-ST ... 42/2008-Central Excise dated

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Page 1: S.K.KANODIA & ASSOCIATES Chartered Accountants INDIRECT TAX · PDF file · 2016-03-31INDIRECT TAX RECKONER SERVICE TAX Notification No. 08/2016-ST ... 42/2008-Central Excise dated

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S.K.KANODIA & ASSOCIATES

Chartered Accountants

NOTIFICATIONS & CIRCULARS (http://www.cbec.gov.in/)

MARCH 2016

(VOL XXXXII)

Inside this issue: ST 3 for the period Oct 2015 to

March 2016 notified

INDIRECT TAX RECKONER

SERVICE TAX Notification No. 08/2016-ST

Dated: March 1, 2016

Seeks to amend notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein Notification No. 09/2016-ST

Dated: March 1, 2016

Seeks to amend notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services Notification No. 10/2016-ST

Dated: March 1, 2016

Seeks to amend Point of Taxation Rules, 2011 so as to insert clarificatory Explanations

Notification No. 11/2016-ST

Dated: March 1, 2016

Seeks to exempt services in relation to Information Technology Software recorded on a media bearing RSP, provided Central Excise Duty has been paid Notification No. 12/2016-ST Dated: March 1, 2016

Seeks to amend notification No. 32/2012-Service Tax dated 20th June, 2012, so as to exempt services provided by the bio-incubators approved by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India Notification No. 13/2016-ST

Dated: March 1, 2016

Seeks to prescribe interest rate under section 75 of the Finance Act, 1994

Notification No. 14/2016-ST

Dated: March 1, 2016

Seeks to prescribe interest rate under section 73B of the Finance Act, 1994 Notification No. 15/2016-ST

Dated: March 1, 2016

Seeks to bring into effect provisions of clause (h) of section 107 of the Finance Act, 2015 Notification No. 16/2016-ST

Dated: March 1, 2016

Seeks to bring into effect certain provisions of notification No. 07/2015-ST dated 1st March, 2015 Notification No. 17/2016-ST

Dated: March 1, 2016

Seeks to bring into effect certain provisions of notification No. 05/2015-ST dated 1st March, 2015

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Notification No. 06/2016

Dated: March 1, 2016 Seeks to suitably amend specified notifications relating to area based exemptions, so as to carry out Budgetary changes Notification No. 07/2016

Dated: March 1, 2016 Seeks to amend Notification No. 7/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes Notification No. 08/2016

Dated: March 1, 2016 Seeks to amend Notification No. 8/2003-Central Excise dated 17.03.2012 so as to carry out Budgetary changes

Notification No. 09/2016

Dated: March 1, 2016 Seeks to amend Notification No. 1/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes Notification No. 10/2016

Dated: March 1, 2016 Seeks to amend Notification No. 2/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes Notification No. 11/2016

Dated: March 1, 2016 Seeks to exempt central excise duty on media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994

Notification No. 18/2016 Dated: March 1, 2016

Seeks to amend notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider Notification No. 19/2016

Dated: March 1, 2016

Seeks to amend Service Tax Rules, 1994 Notification No. 20/2016

Dated: March 8, 2016

Consequent to the introduction of Swachh Bharat Cess, changes made in the ST-3 return form Notification No. 20/2016 Dated: March 8, 2016

In the Point of Taxation Rules, 2011, in rule 7, after second proviso, new proviso shall be inserted Circular No. 191/01/2016-ST

Dated: March 29, 2016

Regarding extension of e-payment deadline and of banking hours till midnight on 31st March

CENTRAL EXCISE Notification No. 05/2016

Dated: March 1, 2016

Seeks to suitably amend specified notifications relating to area based exemptions, so as to carry out Budgetary changes

Notification No. 12/2016 Dated: March 1, 2016 Seeks to amend Notification No. 12/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes Notification No. 13/2016 Dated: March 1, 2016

Seeks to rescind Notification No. 62/91-Central Excise dated 25.07.1991 so as to carry out Budgetary changes Notification No. 14/2016

Dated: March 1, 2016

Seeks to amend Notification No. 33/2005-Central Excise dated 08.09.2005 so as to carry out Budgetary changes Notification No. 15/2016

Dated: March 1, 2016 Seeks to amend Notification No. 30/2004-Central Excise dated 09.07.2004 so as to carry out Budgetary changes Notification No. 16/2016

Dated: March 1, 2016 Seeks to amend Notification No. 16/2010-Central Excise dated 27.02.2010 so as to carry out Budgetary changes Notification No. 17/2016

Dated: March 1, 2016 Seeks to amend Notification No. 42/2008-Central Excise dated 01.07.2008 so as to carry out Budgetary changes

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Notification No. 18/2016

Dated: March 1, 2016 Seeks to amend Notification No. 6/2005-Central Excise dated 01.07.2008 so as to carry out Budgetary changes Notification No. 1/2016-CEC

Dated: March 1, 2016 Seeks to rescind Notification No. 1/2015-Clean Energy Cess dated 01.03.2015 Notification No. 2/2016-CEC

Dated: March 1, 2016 Seeks to amend Notification No. 5/2010-Clean Energy Cess dated 01.03.2015

Notification No. 1/2016-Infrastructure Cess Dated:

March 1, 2016 Seeks to provide effective rates of Infrastructure Cess on specified goods Notification No. 05/2016-

CE(NT) Dated: March 1, 2016

Seeks to provide a procedure for obtaining Centralized Registration for manufacturers of articles of jewellery Notification No. 06/2016-

CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 35/2001-Central Excise (N.T) dated 26.06.2001 Notification No. 07/2016-

CE(NT) Dated: March 1, 2016

Rescinds Notification No. 9/2012-Central Excise (N.T) dated 17.03.2012

Notification No. 08/2016-CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 8/2003-Central Excise dated 17.03.2012 so as to carry out Budgetary changes Notification No. 09/2016-CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 1/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes Notification No. 10/2016-CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 2/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes

Notification No. 11/2016-CE(NT) Dated: March 1, 2016

Seeks to exempt central excise duty on media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994 Notification No. 12/2016-

CE(NT) Dated: March 1, 2016

Seeks to further amend Notification No. 49/2008-Central Excise (N.T.), dated the 01.03.2016 so as to amend the rate of abatement from Retail Sale Price for commodities specified therein and bring certain commodities under Retail Sale Price based assessment Notification No. 13/2016-

CE(NT) Dated: March 1, 2016

Seeks to further amend the CENVAT Credit Rules, 2004

Notification No. 14/2016-CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services Notification No. 15/2016-

CE(NT) Dated: March 1, 2016

Seeks to prescribe the rate of interest at fifteen per cent per annum for the purposes of section 11AA of the Central Excise Act, 1944

Notification No. 16/2016-

CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 42/2001 - Central Excise (N.T.) dated 26.06.2001 so as to make further amendments in notification No. 42/2001- CE (NT), dated the 26th June 2001 Notification No. 17/2016-

CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 31/2007-Central Excise (N.T.), dated the 02.08.2007 so as to make further amendments in notification No. 42/2001- CE (NT), dated the 26th June 2001 Notification No. 18/2016-

CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 19/2004-Central Excise (N.T.), dated the 06.09.2004 so as to carry out Budgetary changes

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Notification No. 19/2016-

CE(NT) Dated: March 1, 2016

Seeks to amend Notification No. 36/2001-Central Excise (N.T.), dated the 26.06.2001 so as to carry out Budgetary changes Notification No. 20/2016-

CE(NT) Dated: March 1, 2016

Seeks to notify new Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods), 2016 Notification No. 21/2016-

CE(NT) Dated: March 1, 2016

Seeks amend Notification No. 21/2004-Central Excise (N.T) dated 06.09.2004 so as to carry out Budgetary changes

Notification No. 22/2016-

CE(NT) Dated: March 15, 2016

Seeks to amend Notification No. 20/2016-Central Excise (N.T.) dated 01.03.2016 [Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016] so as to notify 16.03.2016 as the date from which the said rules will be effective. Further the requirement of submission of security for availing the benefit under the said notification is being done away with

Circular No. 1020/8/2016-CX

Dated: March 11, 2016

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 Circular No. 1021/19/2016-CX

Dated: March 21, 2016

Imposition of Central Excise duty on jewellery - regarding constitution of sub-committee of High Level Committee

CUSTOMS

Notification No. 11/2016-CUS

Dated: March 1, 2016

Seeks to exempt CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994 Notification No. 12/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 12/2012-Customs, dated the 17.03.2012 so as to carry out Budgetary changes. Details are contained in Joint Secretary (TRU – I) DO letter dated 29.02.2016 Notification No. 13/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 171/93-Customs, dated the 16.09.1993 so as to increase the value limit for bonafide gifts imported by post or as air freight from Rs. Ten thousand to Rs. Twenty thousand Notification No. 14/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 39/96-Customs, dated the 23.07.1996 so as to withdraw exemption of specified duties of customs on goods specified therein Notification No. 15/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 27/2011-Customs, dated the 01.03.2011 so as to exempt duty of customs leviable under the Second Schedule, to the Customs Tariff Act, 1975 (51 of 1975) [Export Duty] on items specified therein

Notification No. 16/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 21/2012-Customs, dated the 17.03.2012 so as to specify the rate of additional duty of customs leviable under sub-section 3 (5) of Customs Tariff Act, 1975 for items specified therein Notification No. 17/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 25/1999-Customs, dated 28.02.1999 so as to carry out Budgetary changes

Notification No. 18/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 25/2002-Customs, dated the 01.03.2002 so as to carry out Budgetary changes Notification No. 19/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 24/2005-Customs, dated the 01.03.2005 so as to carry out Budgetary changes

Notification No. 20/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 230/86-Customs, dated the 03.04.1986 so as to make suitable amendments to the Project Import Regulations, 1986 Notification No. 21/2016-CUS Dated: March 1, 2016

Seeks to further amend Notification No. 42/96-Customs, dated the 23.07.1996 so as to make suitable amendments to the list of specified projects under heading 9801 of the first schedule to the Customs Tariff

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Notification No. 22/2016-CUS Dated: March 1, 2016

Seeks to further amend Notification No. 81/2005-Customs, dated the 08.09.2005 so as to carry out Budgetary changes Notification No. 23/2016-CUS

Dated: March 1, 2016

Seeks to further amend Notification No. 72/1994-Customs, dated the 01.03.1994

Notification No. 24/2016-CUS

Dated: March 28, 2016

Seeks to further amend notification No. 12/2012-Customs, dated the 17th March, 2012 so as to (i) continue BCD @ 25% on import of wheat beyond 31.03.2016 upto 30.06. 2016 (ii) retain BCD @ 40% on import of Ghee Butter and Butteroil, beyond 31.03.2016 for a period upto 30.09.2016 Notification No. 24/2016-CUS

Dated: March 30, 2016

Exemption from customs duty on cut/polished diamonds imported for testing/certification Notification No. 30/2016-

CUS(NT) Dated: March 1, 2016

Seeks to notify Baggage Rules, 2016

Notification No. 31/2016-CUS(NT) Dated: March 1, 2016

Seeks to further amend Customs Baggage Declaration (Amendment) Regulations, 2016

Notification No. 32/2016-CUS(NT) Dated: March 1, 2016

Seeks to notify the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016 Notification No. 33/2016-

CUS(NT) Dated: March 1, 2016

Seeks to fix the rate of interest under section 28AA of the Customs Act, 1962 and supersede notification No. 17/2011-Cus (N.T) dated 01.03.2011 Notification No. 34/2016-

CUS(NT) Dated: March 1, 2016

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Notification No. 36/2016-

CUS(NT) Dated: March 1, 2016

Rate of exchange of conversion of the foreign currency with effect from 4th March, 2016

Notification No. 37/2016-

CUS(NT) Dated: March 1, 2016

Seeks to notify the India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 Notification No. 38/2016-CUS(NT) Dated: March 15,

2016

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Notification No. 39/2016-CUS(NT) Dated: March 15,

2016

Seeks to amend Notification No. 32/2016-Cus (N.T.) dated 01.03.2016 [Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016] so as to notify 16.03.2016 as the date from which the said rules will be effective. Further the requirement of submission of security for availing the benefit under the said notification is being done away with Notification No. 40/2016-

CUS(NT) Dated: March 16,

2016

Appointment of Common Adjudicating Authority Notification No. 41/2016-

CUS(NT) Dated: March 17,

2016

Rate of exchange of conversion of the foreign currency with effect from 18th March, 2016

Notification No. 42/2016-

CUS(NT) Dated: March 29,

2016

This Notification is in respect of Kakrawah LCS under Section 7 of Customs Act, 1962 Notification No. 06/2016-

CUS(ADD) Dated: March 8,

2016

Seeks to levy definitive anti-dumping duty on Phenol, originating in, or exported from the European Union, Singapore and Korea RP, for a period of five years

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Notification No. 07/2016-

CUS(ADD) Dated: March 8,

2016

Seeks to levy definitive anti-dumping duty on Polypropylene, originating in, or exported from Singapore, for a period of five years

Notification No. 08/2016-

CUS(ADD) Dated: March 11,

2016

Notification No. 8/2016- Customs (ADD), dated 11.03.2016 seeks to amend notification No. 27/2014- Customs (ADD) dated 13.06.2014 Notification No. 09/2016-

CUS(ADD) Dated: March 15, 2016

Seeks to levy definitive anti-dumping duty on imports of all kinds of plastic processing machines or injection moulding machines, also known as injection presses, having clamping force equal to or more than 40 tonnes, and equal to or less than 3200 tonnes, used for processing or moulding of plastic materials originating in, or exported from Chinese Taipei, Philippines, Malaysia or Vietnam for a period of five years Notification No. 10/2016-CUS(ADD) Dated: March 29,

2016

Seeks to levy definitive anti-dumping duty on 2-Ethyl Hexanol, originating in, or exported from the European Union, Indonesia, Korea RP, Malaysia, Chinese Taipei and USA for a period of five years

Notification No. 11/2016-

CUS(ADD) Dated: March 29,

2016

Seeks to levy definitive anti-dumping duty on imports of Tyre Curing Presses also known as Tyre Vulcanisers or Rubber Processing Machineries for tyres, excluding Six Day Light Curing Press for curing bi-cycle tyres originating in, or exported from China PR for a period of five years

No. 12/2016-CUS(ADD) Dated: March 29, 2016

Seeks to levy provisional anti-dumping duty on Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than 3% water absorption, originating in, or exported from the China PR for a period not exceeding six months Notification No. 1/2016-

CUS(SG) Dated: March 29,

2016

Seeks to levy safeguard duty on imports of Hot-rolled flat products of non-alloy and other alloy Steel in coils of a width of 600 mm or more for a period of two years and six months

Circular No. 07/2016-CUS

Dated: March 7, 2016

Issue of Indian Currency Note-Foreign going Vessel Circular No. 08/2016-CUS

Dated: March 8, 2016

Dispensing of Customs Baggage Declaration Form for domestic passengers

Circular No. 09/2016-CUS

Dated: March 11, 2016

Clarification with regard to classification of 'Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver' Circular No. 10/2016-CUS

Dated: March 15, 2016

Implementing Integrated Declaration under the Indian Customs Single Window

Circular No. 11/2016-CUS

Dated: March 15, 2016

Clarification regarding other persons (co-noticees) used in sub-section (2) & sub-section (6) of the Section 28 of the Customs Act, 1962 Circular No. 12/2016-CUS

Dated: March 28, 2016

Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations)

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IMPORTANT DECISIONS & CASE LAWS

SHAPOORJI PALOONJI AND COMPANY PVT

LTD Vs 1) COMMISSIONER, CUSTOMS

CENTRAL EXCISE AND SERVICE TAX,

PATNA (2016-TIOL-556-HC-PATNA-ST)

In this case The petitioner, engaged in the

business of execution of works contract, was

appointed as contractor for construction of

academic complex of Indian Institute of

Technology (IIT) by National Building

Construction Corporation Ltd. vide letter of

award, dated 20.12.2012. ST was paid by the

petitioner Indian Audit and Account Department

raised audit objection on 30th June, 2015 to the

effect that service provider undertaking

construction activity of educational institutions

are not required to pay service tax consequently,

the petitioner claimed that ST is not payable by

them or by IIT, respondent no.4, on the

construction activity, undertaken by the

petitionerand claimed refund of tax paid.

The department ws of the view that IIT, a body

corporate under a Central Statute would not be

covered under the category of negative list and

also by the exemption notification no.25/2012

dated 20.6.2012, as it is not a Governmental

Authority within the meaning of notification

no.2/2014 dated 30.1.2014.

The Hon’ble High Court while allowing the writ

petition of the petitioners held that :

IIT was set up by an Act of Parliament

and as per the definition of

Governmental Authority as amended on

30.1.2014, an authority or board or any

other body set up by an Act of

Parliament or State Legislature is a

Governmental Authority

The Authority set up by an Act of

Parliament or State Legislature is not

and cannot be made subject to the

condition of 90% or more participation

by way of equity or control to carry out

any function entrusted to a municipality

under Article 243W of the Constitution

the construction activity undertaken by

the petitioner in respect of the academic

block of the IIT is exempt from payment

of ST in terms of notification dated

20.6.2012 as amended

ST paid either by the petitioner or IIT and

collected by respondent No.1, cannot be

levied or collected as it is not chargeable

levy

The payment of ST is not indirect

collection of taxes but the direct

payment by the petitioner, therefore,

it is not a case of undue enrichment

since the levy as collection of ST paid

by the petitioner or IIT has not been

found to be justified, the respondent

no.1 shall refund the amount of ST

deposited either to the petitioner or

IIT, as the case may be, expeditiously

Thus, the writ petition was allowed.

Comments-

In the instant case, the Hon’ble High Court has given a very interesting judgment with rgeards to refund of service tax paid on

certain services which are exmeopted from service tax itself. The High Court has held

that the payment of ST is not indirect collection of taxes but the direct payment by the petitioner and thus there is no issue of

unjust enrichment. Also, it will be important to see whether refund claim will be allowed for more than one year period

also as stated in section 11B of the Central

Excise Act, 1944.

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ST 3 RETURN FOR THE PERIOD

OCT 2015 TO MAR 2016

Utility for e-filing Service Tax Return (ST-3) for

the period October, 2015 - March, 2016 is now

available in both offline and online version. The

last date of filing the ST-3 return for the said

period is 25th April, 2016. To avoid congestion

and inconvenience in the last minute, all

assesses are requested to file their ST-3 return

for the said period immediately and not to wait

till the last date. The assesses can file return

either online or use the offline utility by

downloading the latest version

from acesdownload.nic.in or from

'DOWNLOADS' Section of ACES website.

In case of any difficulty in accessing the ACES

Application or in filing the ST-3 returns, the

assesses can seek help of the ACES Service Desk

by sending e-mail

to [email protected] or calling up

National Toll-free number 1800 425 4251. In

general, the Service Desk functions on any

working day from Monday to Friday between 9

AM and 7 PM & on Saturdays between 9 AM to

2.30 PM. But to help the assesses file their

returns, it will remain open from 9 AM and 7 PM

on all Saturdays in the month of April, 2016 and

on last Sunday i.e.24-04-2016.In addition, the

Service Desk will also remain open from 9AM to

7PM on the two Holidays falling on 15.04.2016

and 20.04.2016.

LATEST HIGHLIGHTS

S.K.KANODIA & ASSOCIATES

Chartered Accountants

Kolkata Office 1:

13/C, Balak Dutta Lane, Kolkata- 700007.

Tel: +91-33-4067 8098 Fax: +91-33-2241 3458

Kolkata Office 2:

39 A, Jorapukar Square Lane, Room #- 202, Kolkata- 700006.

Tel : +91-33-4065 8215 Tel : +91-98315 -43580

Editor: Team SKKA/CA Ankit Kanodia Email: [email protected] [email protected] Website: http://www.skkassociates.com/