2009 UPDATES

Service Tax Update - 2009

• Further amendment in Notification No.17/2009-Service Tax dated 7th July, 2009 [No.40]

• Documents required to be submitted along with the ST-1 Application for the purpose of registration [Trade Notice No.15]

• Exemption for certain taxable services [No.39]

• The Export of Services (Second Amendment) Rules, 2009 [No.38]

• The Taxation of Services (Provided from outside India and Received in India) Second Amendment Rules, 2009 [No.37]

• Leviability of service tax on construction of canals by Government agencies [Circular No.116]

• Rescission of Notification No. 28/2009 - Service Tax, dated 31-8-2009 [No.36]

• Amendment in Notification No.16/2009-Service Tax dated 7th July, 2009 [No.35]

• Further amendment in Notification No.1/2006-Service Tax dated 1st March 2006 [No.34]

• Exemption for certain taxable services in relation to transport of goods by rail [No.33]

• Exemption for certain taxable services in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol [No.32]

• Exemption for taxable services provided by a sub-broker to a stock-broker [No.31]

• Exemption for taxable service provided in relation to transport of goods through waterways [No.30]

• Further amendment to Notification No.1/2006-Service Tax dated 1st March, 2006 [No.29]

• Exemption for taxable service provided in relation to transport of goods by rail [No.28]

• Notification extending the advance ruling scheme to certain category of residents [No.27]

• Appointment of 1st September, 2009 as enactment of Finance (No.2) Act, 2009 (33 of 2009) [No.26]

• The Export of Services (Amendment) Rules, 2009 [No.25]

• Service tax on commission paid to Managing Director / Directors by the company [Circular No.115]

• Exemption for taxable service provided in relation to management, maintenance or repair of roads [No.24]

• Amends the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 [No.23]

• Amends the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 [No.22]

• Amendments in Notification No. 1/2002 – Service Tax, dated the 1st March, 2002 [No.21]

• Exempts the taxable service referred to in sub-clause (n) of clause (105) of section 65 of the Finance Act [No.20]

• Exempts the taxable service, referred to in sub-clause (zm) or (zzk) of clause (105) of section 65 of the Finance Act [No.19]

• Exempts the taxable service pertaining to sub-clause (zzb) and (zzp) of clause (105) of section 65 of the Finance Act [No.18]

• Supersedes notification No.41/2007- Service Tax, dated the 6th October, 2007 [No.17]

• Exempts the taxable service, referred to in sub-clause (zzze) of clause (105) of section 65 of the Finance Act, provided or to be provided by the certain associations, from the whole of the service tax leviable thereon under section 66 of the said Finance Act [No.16]

• Return Scrutiny Manual for scrutiny of ST 3 returns [Circular No.113]

• Refund of service tax paid on taxable services taxable services which are provided in relation to the authorised operations in a Special Economic Zone [Circular No.114]

• Further amendments in Notification No.9/2009-Service Tax dated 3rd March, 2009 [No.15]

• Further amendments in Notification No.19/2007-Service Tax dates 12th May, 2007 [No.14]

• Further amendments in Notification No.18/2007-Service Tax dated 12th May, 2007 [No.13]

• Further amendments in Notification No.19/2007-Service Tax dated 12th May, 2007 [No.12]

• Further amendments in Notification No.18/2007-Service Tax dated 12th May, 2007 [No.11]

• Service Tax - Access to registered premises - Empowerment of Officers thereof [Trade Notice No.19/2009]

• The Service Tax (Amendment) Rules, 2009 - Amendment to Form ST-3 [No.10]

• Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 [Circular No.112]

• Exemption for the taxable services provided in relation to the authorised operations in a SEZ [No.9]

• Reduction of service tax rate to 10% [No.8]

• Applicability of the provisions of the Export of Services Rules, 2005 in certain situations [Circular No.111]

• Reference from Commissioner Nashik seeking clarification in respect of levy of service tax on Repair/ renovation/ widening of roads [Circular No.110]

• Service tax on movie theatres [Circular No.109]

• The Service Tax Return Preparer Scheme, 2009 [No.7]

• Adjudication of cases by Chief Commissioners [No.6]

• Imposition of service tax on Builders [Circular No.108]

• Levy of service tax on educational institutions [Circular No.107]

• Exempts certain taxable services in relation to transport of goods by road [No.1]