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CBEC clarification on chargeability of Service tax on GTA and other IDT - Digests

Service Tax - By: - Bimal jain - Dated:- 7-10-2015 - Dear Professional Colleagues, Background: Goods Transport Agency ( GTA ) has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called. In addition to transportation services, GTA also provides various ancillary services such as loading/ unloading, packing/unpacking, transhipment, temporary storage etc., which are provided in the course of tra .....

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). CBEC Clarification: The CBEC vide Circular No. 186/5/2015-ST dated October 5, 2015 has clarified the following: Various services provided by GTA in transportation of goods by road shall be treated as part of GTA service - The services provided by GTA is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transhipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services .....

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ce need not be broken into its components and considered as separate services - A single composite service need not be broken into its components and considered as constituting separate services, if it is provided as such in the ordinary course of business. Thus, a composite service, even if it consists of more than one service, should be treated as a single service based on the main or principal service. While taking a view, both the form and substance of the transaction are to be taken into ac .....

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by any other person, such services would form part of GTA service, and, therefore, the abatement of 70%, presently applicable to GTA service (Rate of abatement was 75% for the period prior to April 1, 2015), would be available on it. 2 important conditions for applicability of Abatement Notification- It is also clarified that transportation of goods by road by a GTA, in cases where GTA undertakes to reach/deliver the goods at destination within a stipulated time, should be considered as services .....

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al, Proprietary Firm, Partnership Firm or LLP. It is mandatory for all assesses w.e.f. October 1, 2014, to pay Service tax dues through internet banking (e-payment) (In case the assessee wants to use any mode other than internet banking, a specific permission may be taken from the Assistant Commissioner/ Deputy Commissioner). In case of Challan payment, the due date shall be October 5, 2015. Rate of Interest under Section 75 of the Finance Act has been revised w.e.f. October 1, 2014 (Prior to ch .....

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is provided to a service provider, whose value of taxable services provided in a financial year does not exceed ₹ 60 Lakhs during any of the financial years covered by the notice or during the last preceding financial year, as the case may be. ST 3 Return - Half Yearly Service Tax Return (ST-3) for the period April - September 2015 is due on October 25, 2015. The Excel Utility can be downloaded from aces.gov.in/downloads. B. Central Excise Excise payment for the month of September, 2015 is .....

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s/ Notifications Clarification regarding prevalence of Court decisions over circular and instructions The CBEC vide Circular No. 1006/13/2015-CX dated September 21, 2015 has clarified that Board Circulars contrary to the judgements of Hon'ble Supreme Court become non-est in law and should not be followed. The above direction would also apply to the judgements of Hon'ble High Court where Board has decided that no appeal would be filed on merit. However where appeal has been filed by reven .....

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uced or manufactured in an Export Oriented Undertaking and cleared without payment of duty to a Domestic Tariff Area unit in terms of Para 6.09 (g) of Foreign Trade Policy, 2015-20, for the purpose of their exportation out of India. D. Important Case Laws in Service Tax and Excise: Andaman Timber Industries Vs. Commissioner of Central Excise, Kolkata-II) [2015 (10) TMI 442 - SUPREME COURT] Not allowing assessee to cross-examine statements of witnesses which were made basis of demand, is a seriou .....

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ation. The Assessee sought cross-examination of witnesses and argued that ex-factory price must be taken. The Tribunal held that (a) ex-factory sales was hardly 2%; (b) Assessee could not explain why depot prices were increasing and ex-factory prices remained static; and (c) cross-examination was not necessary, as same would not bring new material when it was for assessees to explain their price difference. It was held that by not allowing the assessee to cross-examine the witnesses by the Adjud .....

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