23 June 2010

Notifications issued bY CBEC on 22/06/2010

[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)

 

New Delhi, the 22nd June, 2010.

 

Notification No. 25 / 2010 - Central Excise (N.T.)

 

 

G.S.R.      (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

 

1.         (1) These rules may be called the CENVAT Credit (Second Amendment) Rules, 2010.

(2) They shall come into force on the date of their publication in the Official Gazette.

 

2.         In the CENVAT Credit Rules, 2004, in rule 2, in clause (a), after sub-clause (B), the following sub-clause shall be inserted, namely:-

 

  "(C)     dumpers or tippers, falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), registered in the name of provider of output service for providing taxable services as specified in sub-clauses (zzza) and (zzzy) of clause (105) of section 65 of the said Finance Act;" .

 

[F.No. 354/ 33/ 2009 – TRU/Pt.I]

 

 (K.S.V.V. Prasad) 

Under Secretary to the Government of India

 

 

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 10th September, 2004 vide Notification No. 23/2004-Central Excise (N.T.) dated the 10th September 2004, published vide G.S.R. 600(E), dated the 10th September, 2004 and last amended by Notification No. 21/2010-Central Excise (N.T.) dated 18th May 2010, published vide G.S.R. 416(E), dated the 18th May 2010.
 

Service Tax (Removal of Difficulty) Order, 2010

 

M.F.(D.R.) Order No. 1/2010, dated 22-6-2010

 

In exercise of the powers conferred by sub-section (1) of section 95 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, hereby makes the following Order, namely :-

 

1. (1) This Order may be called as the Service Tax (Removal of Difficulty) Order, 2010.

    (2) This Order shall come into force on the 1st day of July, 2010.

 

2. For the purposes of sub-clauses (zzq) and (zzzh) of clause (105) of section 65 of the Finance Act, the expression 'authority competent' includes, besides any Government authority,-

(i).architect registered with the Council of Architecture constituted under the Architects Act, 1972( 20 of 1972); or

(ii).chartered engineer registered with the Institution of Engineers (India); or

(iii).licensed surveyor of the respective local body of the city or town or village or development or planning authority;

 

who is authorised under any law for the time being in force, to issue a completion certificate in respect of residential or commercial or industrial complex,  as a precondition for its occupation.

[F. No. 334 / 3 /2010 -TRU]

 

New Service Tax Amendment notifications

Ø      Section 65(105)(zzzp) of the Finance Act, 1994 - Transport of goods by rail service - Exemption to transport of goods by rail - Amendment in Notification No. 7/2010-ST, dated 27-2-2010 - Notification No. 33/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzp) of the Finance Act, 1994 - Transport of goods by rail service - Exemption to specified goods - Amendment in Notification No. 8/2010-ST, dated 27-2-2010 - Notification No. 34/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzp) of the Finance Act, 1994 - Transport of goods by rail service - Exemption to specified services - Abatement for transport of goods by rail - Amendment in Notification No. 9/2010-ST, dated 27-2-2010 - Notification No. 35/2010-Service Tax, dated 22-6-


New Service Tax exemption notifications

Ø      Section 65(105)(zzzo) of the Finance Act, 1994 - Transport of passengers embarking in India for international journey by air services - Exemption to air transport of specified passengers - Notification No. 25/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzo) of the Finance Act, 1994 - Transport of passengers embarking in India for international journey by air services - Exemption to specified services - Notification No. 26/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzo) of the Finance Act, 1994 - Transport of passengers embarking in India for international journey by air services - Exemption to passengers embarking on a journey originating or terminating in specified airports - Notification No. 27/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzh) of the Finance Act, 1994 - Construction of complex service - Exemption to construction of complex service provided to specified mission/yojana - Notification No. 28/2010-Service Tax, dated 22-6-2010

Ø      Abatement provisions - Amendment in Notification No. 1/2006-ST, dated 1-3-2006 - Notification No. 29/2010-Service Tax, dated 22-6-2010

Ø      Section 65(105)(zzzn) of the Finance Act, 1994 - Sponsorship services - Exemption to tournaments or championships organized by specified sports bodies - Notification No. 30/2010-Service Tax, dated 22-6-2010

Ø      Port Services/Airport Services - Exemption to specified services provided within a port or an airport - Notification No. 31/2010-Service Tax, dated 22-6-2010

Ø      Business auxiliary services/Business support services - Exemption to licencee/franchisee or any other person authorized to distribute power under the Electricity Act, 2003 - Notification No. 32/2010-Service Tax, dated 22-6-2010

 

 

Date notified for enforcement of Finance Act, 2010

 

Notification No. 24/2010-Service Tax, dated 22-6-2010

 

 

In exercise of the powers conferred by clauses (A) and (B) of section 76 of the Finance Act, 2010 (14 of 2010), the Central Government hereby appoints the 1st day of July, 2010, as the date on which the provisions of the said Act shall come into force.

 

[F. No. B-1/24 /2010 -TRU]

 


--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
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Andhra Pradesh

India
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