News Flash
  • Weekly newsletter from Chairman, CBEC dated 15/06/2018. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/06/2018 have been uploaded.
  • Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
  • Two Days' Training Programme on Free Trade Agreements for Group 'A' officers of CBIC on 28th & 29th June, 2018 at NACIN, Faridabad.Click here
  • CGST Rules, 2017 as amended upto 13.06.2018 have been uploaded
  • Notifications issued for amending the CGST Rules, 2017, and for specifying the list of goods which may be disposed off by the proper officer post seizure.
  • Renaming of Directorate General of Safeguards as Directorate General of Anti-profiteering.
  • Draft RRs for the post of Supdt CEx in Directorates under CBIC - comments from stakeholders.Click here
  • The MPR for GST-Refund (DDM-GST-1A) has been hosted on DDM website. GST Commissionerates are required to upload the GST Refund data from July, 2017 to May, 2018 at the earliest.
  • Field formations are informed that from this month onwards, DPM-CUS-13 and DPM-CUS-13A are included in the Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) which is to be uploaded from April, 18 onwards.
  • Three Days’ Training on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 02nd July to 04th July, 2018 at Gujarat Forensic Sciences University, GandhinagarClick here
  • Seniority list of Assistant Commissioner of Customs and Central Excise. For Details… Click here
  • Comments are invited for Draft Provisional Assessment regulations, 2018 on uscus4.dor@gov.in up to 15.6.18.Click here
  • FAQs on Financial Services Sector published.Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in June, 2018 .Click here
  • Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.Click here
  • Clarification regarding service tax on ambulance services provided to government by private service providers.Click here
  • Clarification on refund related issues. Click here
  • Dear Taxpayer, web-help service is available now and you can get faster resolution of your query by clicking the "SELF SERVICE" option under "HELP" tab in the top right of CBIC website cbec-gst.gov.in
  • Departmental Examination for promotion of Ministerial Officers to be held from 08.08.2018 to 10.08.2018
  • Weekly newsletter from Chairman, CBEC dated 25/05/2018. Click here
  • Introduction of monetary limit at the level of Commissioner (appeals) Click here
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Exemptions

S No Citation Name of the Party Subject Heading

1

2012 (2) ECS (177) (Tri-Mum)

Space Age Associates

In respect of the benefit of Notification No.1/2006-ST, the benefit of notification is available in case no credit has been availed, by the service provider. The applicant availed credit. Hence the benefit of the notification is not available.

2

2013 (1) ECS (158) (Tri-Ahd)

M/s Housing & Development Corporation Ltd. (HUDCO

Pre-payment Charges and Resetting Charges: When a borrower makes a request for prepayment, pays interest separately upto the date of payment, that amount is shown separately as interest and prepayment charges are not collected as interest, but collected as prepayment charges. There is definitely an element of service involved in considering the request of the borrower for prepayment of loan, fixing of prepayment charges, collection of the same and closure of loan. These activities can be definitely in relation to Banking & other financial services, which includes lending after 10.09.04. Prepayment charges are levied by lender to offset the cost of finding such alternative source for deployment of fund and also intended to make exit difficult for the borrower. This shows that prepayment charges can never be considered to be in the nature of interest.

3

2013 (1) ECS (182) (Tri-Kol)

M/s. Bispa India

Party have not claimed the abatement of 67 % as allowed under Notification No. 19/2003 - ST. Unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them

4

2013 (3) ECS (196) (Tri-Ahd)

M/s Madhu Silica Pvt. Ltd

the several conditionalities enumerated therein are with regard to delineation of the taxable services in respect of which the exemption is applicable, the circumstances in which and the persons who are entitled / disentitled to the claim for exemption and stage at which the exemption should be claimed

5

2014 (2) ECS (248) (Tri - Del.)

M/s. Brahmputra Infrastructure Ltd.

Site Formation and Clearance, Excavation and Earthmoving and Demolition Services) Exemption Notfn. No. 17/05-ST dated 07.06.2005 exempts the services provided in course of construction of Hydro-electric Dam. However, Site preparation by filling up low lying lands with earth is covered by Section 65 (105)(zzza) fo the Finance Act, 1994 and attracts Service Tax

6

2014 (2) ECS (261) (Tri - Ban.)

M/s Ing Vysya Life Insurance Company Limited

Rule 2(e) of the CCR defines exempted service as taxable service exempted from the whole of the service tax payable thereon and includes services in which no service tax is leviable under Section 66 of the Act. Non-taxable service has been interpreted to mean and include those services not specified under Section 65 (105) of the Act also.

7

2014(4) ECS (1) (H.C.-Delhi)

M/s. Delhi Chit Fund Association

Taxability/Chit Fund: In a chit business, the subscription is tendered in any one of the forms of "money" as defined in Section 65(33). It's merely a transaction in money and falls within the exclusionary part of the definition of the word "service". No service tax is chargeable on the services rendered by the foreman in a business chit fund on an interpretation of the statutory provisions. Writ Petition allowed.