Wednesday, October 31, 2012

Service Tax :-What are the statutes governing the taxation relating to Service Tax?

The Statutes governing the levy of Service Tax are as follows:

(i) The Finance Act, 1994 - Chapter V - Section 64 to 96 I. (Also referred to as „Act‟ in this book). This chapter extends to the whole of India except the State of Jammu and Kashmir.

(ii) The Finance Act, 2004 Chapter VI - for levy of Education Cess @ 2% on the Service Tax.

(iii) The Finance Act, 2007 – for levy of Secondary and Higher Education Cess of 1% on Service tax.

(iv) The Service Tax Rules, 1994. (Also referred to as „Rules‟ or „STR,1994‟ in this book).

(v) The CENVAT Credit Rules, 2004.

(vi) The Export of Service Rules, 2005.

(vii) The Service Tax (Registration of Special categories of persons) Rules, 2005.

(viii) The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 11/2006-ST dated 19.4.2006 as amended vide Notfn.No.31/2007 – ST dated 22.05.2007.

(ix) The Service Tax (Determination of Value) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 12/2006-ST dated 19.4.2006 as amended vide Notfn.No.24/2006 – ST dated 27.06.2006 and Notfn.No.29/2007-ST, dated 22.05.2007.

(x) Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007-Notification No. 32/2007-Service Tax dated 22nd May,  2007, as amended by Notification No. 07/2008-St dated 1st March, 2008.

(xi) Service Tax (Removal of Difficulty) Order, 2010 effective from 22.6.2010.

(xii) Point of Taxation Rules 2011.


Service Tax ;- Due Dates

Table for Due Dates for Payment of Service Tax whether deposited in Bank or Through Internet
Category
Frequency
Due Dates if Deposited through Bank
Due Dates if Deposited through Internet.
In case of Individuals, Proprietary Firms & Partnership Firms.
Quarterly as mentioned below :
(i)  for Q.E. 30th Jun.
(ii) for Q.E. 30th Sep.
(III) for Q.E. 31st Dec.
(iv) for Q.E. 31st Mar.


-by 5th Jul.
-by 5th Oct.
-by 5th Jan.
-by 31st Mar


-by 6th Jul.
-by 6th Oct.
-by 6th Jan.
-by 31st Mar
Others (e.g. Companies, Societies, Trusts etc.)
Monthly
By 5th of the month
immediately following
the month in which
payments are received
towards the value of
taxable services.
However, in case of
March, the payment
should be made by
31st March.
By 6th of the month
immediately following
the month in which
payments are received
towards the value of
taxable services.
However, in case of
March, the payment
should be made by 31
st
March.

Service Tax :- Who is liable to Pay Service Tax

Who is liable to pay service tax?

Normally, the  'person'  who provides the taxable service on receipt of service charges  is responsible for paying the Service Tax to the Government (Sec.68 (1) of the Act).  However, in the following situations, the receiver of the Services is responsible for  the payment of Service tax :

(i) Where taxable services are provided by foreign service providers with no  establishment in India , the recipient of such services in India is liable to pay  Service Tax.

(ii) For the services in relation to Insurance Auxiliary Service by an Insurance  Agent, the Service Tax is to be paid by the Insurance Company

(iii) For the taxable services provided by a Goods Transport Agency for transport of goods by road, the person who pays or is liable to pay freight is liable to  pay Service Tax , if the consignor or consignee falls under any of the seven  categories viz. (a) a factory (b) a company (c) a corporation (d) a society (e) a  co-operative society (f) a registered dealer of excisable goods (g) a body  corporate or a partnership firm.

(iv) For the taxable services provided by Mutual Fund Distributors in relation to distribution of Mutual Fund the Service Tax is to be paid by the Mutual Fund  or the Asset Management Company receiving such service. 

[ Refer: Sec. 68(2) of the Act read with Rule 2(1)(d) of the Service Tax Rules, 1994.

Income Tax- Fourteenth Amendment- Inertion of rule 112 F

INCOME-TAX (FOURTEENTH AMENDMENT) RULES, 2012 - INSERTION OF RULE 112F
NOTIFICATION NO. 42/2012 [F.NO.282/22/2012-IT (INV. V)], DATED 4-10-2012
In exercise of the powers conferred by section 153A and 153C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (i) These rules may be called the Income-tax (14th Amendment) Rules, 2012.
(ii) They shall come into force from the 1st day of July, 2012.
2. In the Income-tax Rules, 1962, after rule 112E, the following rule shall be inserted, namely:-
"Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.
112F. The class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made, shall be the cases-
 (i)  where, as a result of a search under sub-section (1) of section 132 of the Act or a requisition made under section 132A of the Act, a person is found to be in possession of any money, bullion, jewellery or other valuable articles or things, whether or not he is the actual owner of such money, bullion, jewellery etc.; and
(ii)  where, such search is conducted or such requisition is made in the territorial area of an assembly or parliamentary constituency in respect of which a notification has been issued under section 30 read with section 56 of the Representation of the People Act, 1951 (43 of 1951), or where the assets so seized or requisitioned are connected in any manner to the ongoing election in an assembly or parliamentary constituency.
Provided that this rule shall not be applicable to cases where such search under section 132 or such requisition under section 132A has taken place after the hours of poll so notified;
Provided further that this rule shall not be applicable to cases where any assessment or reassessment has abated under the second proviso to section 153A and where any assessment or reassessment has abated under section 153C".
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Income Tax:- Notification No. 44/2012 Dated 25.10.12 regarding Capital Gain Account

CAPITAL GAINS ACCOUNT (FIRST AMENDMENT) SCHEME, 2012 - AMENDMENT IN PARAGRAPHS 1, 2, 3, 4, 10, 13 AND FORMS A, C & G
NOTIFICATION NO. 44/2012 [F.NO. 142/21/2012-SO (TPL)], DATED 25-10-2012
In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section (2) of section 54D, sub-section (4) of section 54F, sub-section (2) of section 54G and sub-section (2) of section 54GB of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby makes the following Scheme to amend the Capital Gains Account Scheme, 1988. namely:-
1. (1) This Scheme may be called the Capital Gains Accounts (First Amendment) Scheme, 2012.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Capital Gains Accounts Scheme, 1988 (hereinafter referred to as the said Scheme), in the opening paragraph, for the words, brackets, figure and letter "and sub-section (2) of section 54G", the words, brackets, figures and letters, "sub-section (2) of section 54G and sub-section (2) of section 54GB" shall be substituted.
3. In sub-paragraph (3) of paragraph 1 of the said Scheme, for the word, figure and letter "or 54G", the word, figures and letters, "54G or 54GB" shall be substituted.
4. In clause (f) of paragraph 2 of the said Scheme, for the word, figures and letter "or 54G", the figure, letter and words, "54G or an eligible company as referred to in section 54GB" shall be substituted.
5. In paragraph 3 of the said Scheme, after the words, figures and letter "or section 54G", the words, figures and letters "or section 54GB" shall be inserted.
6. In sub-paragraph (4) of paragraph 4 of the said Scheme, after the words "the depositor", the words, figures and letters "or the eligible assessee as referred to in section 54GB" shall be inserted.
7. In sub-paragraph (1) of paragraph 10 of the said Scheme, after the word, figures and letter "section 54G", the words, brackets, figures and letter "or sub-section (2) of section 54GB" shall be inserted.
8. In paragraph 13 of the said Scheme,—
(a)  in sub-paragraph (1), after the words "If a depositor", the words, figures and letter, "other than an eligible company as referred to in section 54GB" shall be inserted;
(b)  after sub-paragraph (1), the following sub-paragraph shall be inserted, namely:-
"(1A) If a depositor, being an eligible company, referred to in section 54GB, desires to close its account, then, -
  (i)  it shall make a joint application signed by the eligible assessee referred to in section 54GB;
 (ii)  the application shall be made with the approval of the Assessing Officer having jurisdiction over the eligible assessee referred to in section 54GB; and
(iii)  such application shall be made in Form G to the deposit office or as near thereto as possible,
and the deposit office shall pay the amount of balance including interest accrued, to the credit in the account of the depositor by means of crediting such amount to any bank account of the depositor."
9. In Form A to the said Scheme.
(a)  for the figures, letter and words "*54G of the Act", the figures, letters and words "*54G/*54GB of the Act" shall be substituted.
(b)  after item 7, the words, figures, letters and brackets "** Signature/Thumb impression of the eligible assessee as referred to in section 54GB of the Act [applicable in case of section 54GB only]", shall be inserted.
10. In Form C to the said Scheme, in item 2, after the word, figures and letter "section 54G", the word, figures and letter "/* section 54GB" shall be inserted.
11. In Form G to the said Scheme, -
(a)  after item 6, the words, figures, letters and brackets " ** Signature/Thumb impression of the eligible assessee as referred to in section 54GB of the Act [applicable in case of section 54GB only]", shall be inserted.
(b)  in the notes, after item 2, the following item shall be inserted, namely.-
"3. ** In case the account to be closed pertains to an eligible company as referred to in section 54GB, the form shall also be signed by the eligible assessee referred to in the said section."
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Tuesday, October 30, 2012

Statement of Finance Minister Shri P. Chidambram on Fiscal Roadmap and Consoildation

STATEMENT OF THE UNION FINANCE MINISTER SHRI P. CHIDAMBARAM ON FISCAL ROADMAP AND CONSOLIDATION
PRESS RELEASE, DATED 29-10-2012
Please find below the text of the Statement of the Union Finance Minister Shri P. Chidambaram on Fiscal Roadmap and Consolidation made here today by him in a Press Conference:
"Shortly after I assumed office, I issued a statement on August 6, 2012 outlining the steps that would need to be taken to meet the challenges that face the Indian economy. At the top of the list was the need for fiscal consolidation. I had referred to the appointment of a Committee chaired by Dr. Vijay Kelkar to assist the Government in formulating a path of fiscal consolidation. The Committee's report was put on the website a few weeks ago.
The Economic Slowdown
In 2011-12, the slowdown in the world economy, lower growth in India, higher inflation, lower tax receipts and increased expenditure (including subsidies) led to considerable fiscal stress. At the end of the year, the fiscal deficit was at 5.8 per cent of GDP. Government recognised that, if immediate corrective steps were not taken, the economy may go into a cycle of low growth, high inflation and high deficit. That would be unacceptable, given the need to generate jobs and incomes for a large population, most of whom are young. Therefore, on behalf of the Government, I reiterated our commitment to bring the economy back on the high growth trajectory. Towards this end, some difficult but crucial decisions were taken recently. It is a matter of satisfaction that, despite the additional burden on certain sections of the people, by and large, the people have understood the imperative need for such difficult decisions.
The Report of the Kelkar Committee
The Kelkar Committee has cautioned us that a business-as-usual scenario for the current year may lead to the fiscal deficit rising to 6.1 per cent of GDP. This would have grave consequences for the economy is, therefore, totally unacceptable. The Committee has recommended a number of reform measures in taxation, disinvestment and expenditure. On the taxation side, the Committee has strongly advocated a transition to the Goods and Services Tax (GST) and a quick review of the Direct Taxes Code (DTC) before its introduction and passing in Parliament. Besides, the Committee has recommended administrative measures to improve tax collection. On disinvestment, the Committee has suggested a number of new models for disinvestment and has also urged Government to disinvest its residual stake in some companies that were privatised earlier. On the expenditure side, the Committee has suggested rationalisation of schemes and strict control and monitoring of expenditure. These recommendations are wholesome and have been accepted by the Government.
The Department of Revenue and the Department of Expenditure have initiated action on the recommendations of the Committee. The Department of Disinvestment has obtained approval of the Cabinet for disinvestment in Hindustan Copper Ltd., NALCO, SAIL, RINL, BHEL, OIL, MMTC and NMDC. Government expects to realise the budgeted receipts under 'disinvestment' and 'non-tax receipts'. Every effort will also be made to realise the revenues budgeted under 'tax receipts'. Government also expects to be able to contain and economise on expenditure, both on the Plan and the non-Plan side. While funds will be made available for essential expenditure, especially capital expenditure, every effort will be made to avoid parking or idling of funds. As regards subsidies, Government will also increasingly rely on Aadhaar-enabled direct cash transfers of merit subsidies to eliminate duplication or falsification.
The Twin Deficits – CAD and FD
Government is determined to address the twin challenges of current account deficit (CAD) and fiscal deficit (FD). During 2011-12, the CAD increased to USD 78.2 billion or 4.2 per cent of GDP. The Department of Economic Affairs, in consultation with the RBI, has projected a CAD of USD 70.3 billion in 2012-13 or 3.7 per cent of GDP. Any moderation in CAD would be welcome. Government is confident that the CAD will be fully financed by capital inflows, and expects that a substantial part of it will be in the form of Foreign Direct Investments (FDI), Foreign Institutional Investments (FII) and External Commercial Borrowings (ECB).
The Fiscal Consolidation Plan
As regards the fiscal deficit (FD), taking into account the steps outlined above and other steps that are being implemented or contemplated, Government has decided to adopt the following plan of fiscal consolidation during the period of the 12th Plan, i.e. from 2012-13 to 2016-17.

Year
Fiscal Deficit (%)

2012-13
5.3

2013-14
4.8

2014-15
4.2

2015-16
3.6

2016-17
3.0
The burden of fiscal correction must be shared, fairly and equitably, by different classes of stakeholders. However, as I said on August 6, 2012, "the poor must be protected and others must bear their fair share of the burden." In particular, I would like to emphasise that all the flagship programmes designed to help the poor and bring about inclusive development will be fully protected under the revised fiscal consolidation plan. As fiscal consolidation takes place and investors' confidence increases, it is expected that the economy will return to the path of high investment, higher growth, lower inflation and long term sustainability.
Our impressive record during 2004-08 should serve as a constant reminder that with sound policies and determination we have the capacity to achieve our goals. Government seeks the support of all sections of the people in implementing the fiscal consolidation plan as well as other measures to reform and strengthen the economy".
■■

Monday, October 29, 2012

AS:-Final Rerport of Committee constituted for Formulating Accounting Standards

Dated 26-10-2012
PRESS RELEASE

Subject:          Final Report of the Committee constituted for formulating Accounting Standards for the purposes of notification under section 145(2) of the Income-tax Act, 1961.

Section 145 (1) of the Income-tax Act, 1961 (‘the Act’) provides that the income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” shall [subject to the provisions of sub-section (2)] be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. Section 145 (2) provides that the Central Government may notify Accounting Standards (‘AS’) for any class of assessees or for any class of income.

2.         The Central Board of Direct Taxes (‘CBDT’) constituted a Committee comprising of departmental officers and professionals in December, 2010 to inter alia suggest AS for the purposes of notification under section 145 (2) of the Act.

3.         The Committee submitted its first Interim Report in August 2011. A discussion paper containing the main recommendations of the Committee was issued in October, 2011 for inviting comments/suggestions from all stakeholders.

4.         The Committee has submitted its Final Report in August, 2012. The Committee recommended that the AS notified under the Act should be made applicable only to the computation of taxable income and a taxpayer would not be required to maintain books of account on the basis of AS notified under the Act.  The Committee examined all the 31 AS issued by the ICAI and recommended notification of AS on 14 issues under the Act and formulated drafts of AS on these issues.  The Committee has termed them as “Tax Accounting Standards” (TAS) to distinguish from the AS issued by the ICAI/notified under the Companies Act, 1956. 
5.         The Final Report of the Committee (including drafts of the 14 TAS submitted by the Committee) is uploaded on the Finance Ministry website (www.finmin.nic.in) and Income-tax Department website (www.incometaxindia.gov.in) for comments from stakeholders and general public.

6.         The comments and suggestions on the final report may be submitted by 26th November, 2012 at the email addresses (dirtpl3@nic.in or rkbhoot@gmail.com) or by post at the following address with “comments on Final Report of Accounting Standards Committee” written on the envelope:

Director (Tax Policy & Legislation)-III
Central Board of Direct Taxes,
Room No.147-G,
North Block,
New Delhi-110001

Saturday, October 27, 2012

Service Tax :- Verification Steps

Verification Steps:

The status of Uploaded XML file can be checked.
Navigational Path
RET->Filing for Return->View Status.

UPLOADED denotes that return is uploaded and under processing. Please view after sometime.
FILED denotes that uploaded return is accepted by system.
REJECTED denotes that return could not be processed due to errors. This return needs to be corrected and uploaded again.


Service Tax :- Process to submit Service Tax Return

Step 1: ACES application accepts the return in XML format. Prepare the ST-3 XML and validate it against the schema ACES_ST3.xsd provided. Sample XML is enclosed with the zip file which can be referred as an example for preparing the return.

Step 2: Login to the ACES application and upload the XML for processing. XML will be again validated against same XSD again before processing.

XML File will only considered valid if they satisfy the requirements of the schema (predefined XSD) with which they have been associated. These requirements typically include such constraints as:
·         Elements and attributes that must/may be included, and their permitted structure
·         The structure as specified by a regular expression syntax
·         How character data is to be interpreted, e.g. as a number, a date, a Boolean, etc.





Term
Definition
ACES
Automation of Central Excise and Service Tax
CBEC
Central Board of Excise and Customs
XML
Extensible Markup Language
XSD
XML Schema Definition


Thursday, October 25, 2012

Service Tax :- Latest Service Tax Codes

         SERVICE NAME   
     SERVICE CODE
ACCOMMODATION SERVICE
1462428
ADVERTISING AGENCY
388
ADVERTISING SPACE OR TIME
471
AIR TRANSPORT OF PASSENGER
473
AIR TRAVEL  AGENCY
455
AIRPORT SERVICES
446
ARCHITECTS SERVICES
395
ASSET MANAGEMENT SERVICES
487
ATM OPERATIONS
469
AUCTIONEERS SERVICES
476
BANKING AND FINANCIAL
415
BEAUTY PARLOURS
430
BROADCASTING SERVICE
413
BUSINESS AND EXHIBITION SERVICES
445
BUSINESS AUXILIARY SERVICES
442
BUSINESS SUPPORT SERVICES
475
CAB OPERATORS
389
CABLE OPERATORS
431
CARGO HANDLING SERVICES
425
CHARTERED ACCOUNTANTS
387
CLEANING SERVICES
461
CLEARING AND FORWARDING AGENCY
390
COMMERCIAL TRAINING & COACHING
438
COMMERCIAL USE OR EXPLOITATION OF ANY EVENT
346712
COMPANY SECRETARIES
397
CONSTRUCTION OF RES. COMPLEX
465
CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES
453
CONSULTING ENGINEER
391
CONTAINERS BY RAIL
474
CONVENTION SERVICE
411
COPYRIGHT ON CINEMATOGRAPHIC FILMS AND SOUND RECORDING SERVICE
346714
COSMETIC SURGERY OR PLASTIC SURGERY
495
COST ACCOUNTANTS
409
COURIER AGENCY
392
CREDIT CARD RELATED SERVICES
481
CREDIT RATING AGENCIES
400
CUSTOM HOUSE AGENT
403
DESIGN SERVICES
488
DEVELOPMENT AND SUPPLY OF CONTENT SERVICES
486
DREDGING SERVICES
459
DRY CLEANING SERVICES
432
EDU CESS
999
ELECTRICITY EXCHANGE SERVICE
346713
ERECTION,COMMISSIONING AND INSTALLATION
441
EVENT MANAGEMENT SERVICE
427
FACSIMILE SERVICES
422
FASHION DESIGNER SERVICES
433
FORWARD CONTRACT SERVICES
449
FRANCHISE SERVICES
444
GAMES OF CHANCE
346708
GENERAL INSURANCE BUSINESS
404
GOODS TRANSPORT OPERATORS
435
HEALTH CLUB AND FITNESS CENTER
429
HEALTH SERVICES
346709
INFORMATION TECHNOLOGY SOFTWARE SERVICE
489
INSURANCE AUXILIARY
414
INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT
451
INTERIOR DECORATORS
385
INTERNET CAFE
443
INTERNET TELECOMMUNICATION SERVICE
479
LEASED CIRCUITS
423
LEGAL CONSULTANCY SERVICE
497
LIFE INSURANCE SERVICES
434
MAILING LIST COMPILATION
464
MAINTENANCE OF MEDICAL RECORDS
346710
MAINTENANCE OR REPAIR SERVICE
440
MANAGEMENT CONSULTANTS
386
MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE
490
MANDAP KEEPER
393
MANPOWER RECRUITMENT AGENCY
405
MARKET RESEARCH AGENCY
401
MEMBERSHIP OF CLUBS
462
MINING SERVICES
483
ONLINE INFORMATION AND DATA
412
OPINION POLL SERVICES
448
OUTDOOR CATERING
436
PACKAGING SERVICES
463
PAGER SERVICES
394
PANDAL OR SHAMIANA SERVICES
437
PHOTOGRAPHY SERVICE
410
PORT SERVICES
416
PREFERENTIAL LOCATION OR EXTERNAL / INTERNAL DEVELOPMENT OF COMPLEXES
346715
PROCESSING AND CLEARING HOUSE SERVICE
493
PROMOTION OF 'BRAND' OF GOODS, SERVICES, EVENTS, BUSINESS ENTITY ETC.
346711
PUBLIC RELATIONS SERVICE
477
RAIL TRAVEL AGENT
428
REAL ESTATE AGENTS
398
RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE
492
RECOVERY AGENT
470
REGISTRAR TO AN ISSUE
467
RENTING OF IMMOVABLE PROPERTY SERVICES
484
RESTAURANT SERVICE
1462427
SCIENTIFIC AND TECHNICAL CONSULTANCY
424
Secondary and Higher EDU CESS
998
SECURITY AGENCIES
399
SERVICING OF MOTOR VEHICLES
417
SHARE TRANSFER AGENT
468
SHIP MANAGEMENT SERVICE
478
SITE PREPARATION AND CLEARANCE
458
SOUND RECORDING SERVICE
419
SPONSORSHIP SERVICE
472
STEAMER AGENT
406
STOCK BROKER
407
STOCK EXCHANGE SERVICE
491
STORAGE AND WAREHOUSE SERVICE
426
SUPPLY OF TANGIBLE GOODS FOR USE SERVICE
494
SURVEY AND EXPLORATION OF MINERAL
450
SURVEY AND MAP MAKING
460
TECHNICAL INSPECTION AND CERTIFICATION
439
TECHNICAL TESTING AND ANALYSIS
578020
TELECOMMUNICATION SERVICES
482
TELEGRAPH SERVICE
420
TELEPHONE SERVICES
408
TELEX SERVICES
421
TOUR OPERATOR
396
TRANSPORT BY CRUISE SHIPS
480
TRANSPORT OF GOODS BY AIR
447
TRANSPORT OF GOODS BY PIPELINE
457
TRANSPORT OF GOODS BY ROAD
456
TRANSPORT OF GOODS THROUGH WATERWAYS
496
TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)
454
TV OR RADIO PROGRAMME PRODUCTION
452
UNDER WRITERS
402
VIDEO TAPE PRODUCTION
418
WORKS CONTRACT SERVICES
485



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