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Budget 15-16 proposals: Amendments in sections 73, 76 and 78 (all related to penalty)Budget 15-16 proposals: Insertion of transition provision by way of section 78BBudget 15-16 proposals: Omitting section 80 (provided for waiver of penalty)Extending the scope of advance rulings to resident firms, with immediate effect (from 1.3.2015)Amendment in reverse charge mechanism, with immediate effect (from 1.4.2015)To prescribe full reverse charge on manpower supply and security service provided by individual, HUF, partnership firm to a body corporate, with immediate effect (from 1.4.2015)Prescribing reverse charge on service provided by a mutual fund agent, mutual fund distributor and agents of lottery distributor, with immediate effect (from 1.4.2015)Amendments in section 86 (remedy against the order passed by commissioner (Appeals) in a matter involving rebate of service tax shall lie in terms of section 35 EE of the Central Excise Act)Amendments in the provisions relating to Settlement CommissionShifting the liability of payment of service tax on aggregator of a service where service is provided under the brand name of the aggregator, with immediate effect (from 1.3.2015)Amendments in rules 4 (prescribing documentation, time limit and procedure for registration)Registration for single premises shall be granted within two days of filing the applicationProvisions for issuing digitally signed invoices and maintaining of records in electronic form added in rules 4A and 5 of the Service Tax Rules, 1994, with immediate effect (from 1.3.2015)The period for taking Cenvat Credit is being extended from six months from the date of invoice to one year from the date of invoice.Cenvat Credit allowed on input and capital goods received directly by job workers. ‘Export goods’ and ‘Exempt goods’ defined. New exemptions for,- (a) Precondition, pre-cooling, ripening, waxing, retail packing, labeling of fruits and vegetables (b) Service by a Common Effluent Treatment Plant operator (c) Varistha Bima Yojana (d) Ambulance services (e) Admission to a museum, zoo, national park, wild life sanctuary, and a tiger reserve (f) Service provided by exhibitor of movie to a distributor or an AOP consisting of exhibitor as one of its member (g)Transport of export goods by road from the place of removal to a laChange in abatement rates and conditions thereof for transport of passengers and goods by train; transport of goods by road by a GTA; transport of goods by vessels; executive/business class travel by air; and withdrawal of abatement on services provided in relation to chit, with immediate effect (from 1.4.2015) Amendment in reverse charge mechanism, with immediate effect (from 1.4.2015) To prescribe full reverse charge on manpower supply and security service provided by individual, HUF, partnership firm to a body corporate, with immediate effect (from 1.4.2015) Prescribing reverse charge on service provided by a mutual fund agent, mutual fund distributor and agents of lottery distributor, with immediate effect (from 1.4.2015)Amendment in rule 4(7) of the Cenvat Credit Rules to allow credit of service tax paid by recipient of service in partial reverse charge immediately on payment of tax ,with immediate effect (from 1.4.2015)Service Tax to be levied on service by way of access to amusement facility (amusement parks, water parks , theme parks etc)Service Tax rate is increased from 12.36% to 14%. New rate shall come into effect after the enactment of the Finance Bill, 2015. Notification No. 42/2012-ST is being rescindedSwachh Bharat Cess- Govt. to impose cess on all or any taxable service at the rate of 2% of the value of taxable serviceWe are committed to implementing a state of the art indirect tax system, the Goods and Services Tax, from April 1, 2016 - Finance MinisterNow issuing of Digital Invoices recognised in Service Tax.The term “government” defined Section 65B(26A)Section 80 providing waiver from penalty is proposed to be omitted.
Latest Amendments
1/2010-Trade Notice

Dated :  08/03/2010

Compulsory E-filing of ST returns by specified assessees - Declaration to be submitted by such assessees who were registered before launch of ACES.

1. Effective from 1-4-2010, a notification No. 1/2010 ST dated 19-2-2010 has been issued which makes it mandatory for all service tax assessees who have paid a total service tax of rupees ten lakh or more (including the amount paid by utilization of CENVAT credit), in the preceding financial year, to deposit the service tax electronically, through internet banking and also to file the return electronically.

2. For electronic payment the assessee may use the EASIEST portal. Details of the same are available on www.cbec.nsdl.com or www.aces.gov.in.(Refer links for e-payment). For electronic filling of returns assessees would need to register with ACES (Automation of Central Excise and Service Tax) on www.aces.gov.in. The details for the same are available on www.aces.gov.in or www.servicetaxdelhi.gov.in. The same has also been circulated vide Trade Notice NO. 14/ST/2009 dated 14-9-2009 read with corrigendum to the Trade Notice No. 14/ST/2009 dated 30-9-2009.

3. All assessees (registered before launch of ACES) who yet do not have their login and password need to apply in the declaration form enclosed with this trade notice. After filling in the details the same needs to be submitted to the concerned Division/Range or a scanned copy may be emailed to the email id of the Division. The form can also be downloaded from our website http://www.servicetaxadelhi.gov.in and thereafter clicking on "Logging on to ACES" and then "Form". The email shall be updated in the ACES database and an email communicating the TPIN, password and a link to ACES login page shall be sent to the email id so provided. Using this 'TPIN" and the password, one can log on to ACES. Once logged in for the first time, the user will be requested to change his user name and password, with which he will then access ACES in future and file the service tax returns. The email updation may take upto 10 working days. Further a last minute rush is expected and hence despite best efforts application filed after first week of April would be extremely difficult to entertain & the email updation may not take place. Thus all assessees who require to send in their declaration/request for ACES must send in the same as soon as possible to avoid the rush and ensure smooth and timely filing of their return (s).


NAME of Registered Assessee:____________________________________________

STC (Service Tax Code/registration Code):___________________________________

1. Division: (Please tick) (I) (II) (II-Gurgaon) (IV- Faridabad)

2. Range: (Please mention Range Number) _____________________________

3. Email id: _______________________________________________

4. Repeat Email id: _______________________________________________

5. Constitution of your firm: ___________________________________________

(Proprietorship/ Partnership/ Registered Public Limited Company/ Registered Private Limited Compnay/ Registered Trust/ Society/Co-operative Society/ Others)

6. Contract Person Name: _____________________________________________

7. Contact Number : _____________________________________________

I, _____________________ hereby declare the I am duly authorized by M/s - _______________________ to sign this declaration and the contents of this declaration are true and correct.


Name: __________________________

Designation: _________________________


To (please send to the concerned jurisdictional Division/Range or email a scanned copy to the email id of the concerned Division)


37, NEHRU PLACE, NEW DELHI div1.stdelhi@nic.in



BLOCK NO. 11, 7th FLOOR., CGO COMPLEX, NEW DELHI div2.stdelhi@nic.in



UDYOG VIHAR, PH-V, GURGAON div3.stdelhi@nic.in



NEW CGO COMPLEX, NH-IV, FARIDABAD div4.stdelhi@nic.in





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