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Circular No. 93/04/2007-ST F.No. 137/85/2007-CX.4 New Delhi, the 10th May, 2007 Subject: Review of circulars/clarifications/instructions issued on matters relating to service tax law and procedures - withdrawal of circulars - reg. It was decided to undertake review of
circulars/clarifications/ instructions issued by the Central Board of
Excise & Customs/Director General (Service Tax) from time to time since
the introduction of Service Tax in 1994.
Circulars/clarifications/instructions have been issued from time to time
to explain the scope of statutory provisions, for removal of doubts, to
prescribe special procedures and on matters of interpretations. Ministry
of Finance, Department of Revenue vide Order F.NO.465/70/2006-TRU dated
13.6.2006 appointed Shri T. R. Rustagi to undertake review of
circulars/clarifications/ instructions on matters relating to service tax
since the introduction of Service Tax in 1994, taking into account the
changes in service tax law and procedures, the judicial pronouncements and
other relevant considerations. For this purpose,
views/comments/suggestions were solicited from trade and industry
associations, officers from field formations and others stakeholders.
Taking into account all the response received, Shri T. R. Rustagi
submitted his report to the Government on 22.2.2007. 2. The report of Shri T. R.
Rustagi Committee was placed on the CBEC website on 9.3.2007 seeking
views/comments/suggestions from all concerned on the recommendations made
in the report. Suggestions in respect of
circulars/clarifications/instructions which were not covered in the report
were also invited. 3. Taking into account the
recommendations made in the report submitted by Shri T. R. Rustagi,
views/comments/suggestions received from the trade and industry
associations, the departmental officers and all material facts, it has
been decided that certain service tax
circulars/clarifications/instructions which were previously issued with
some objectives, but which have since then lost their relevance or have
become anachronistic due to changes in law, procedures, etc., should be
withdrawn. Accordingly, the following
circulars/clarifications/instructions stand withdrawn with immediate
effect,-
4. As regards the remaining
circulars/clarifications/instructions (other than those mentioned above),
it is seen that certain portions of some of these circulars relate to the
issue of valuation of taxable services. However, any such portion, which
is inconsistent with the Service Tax (Determination of Value) Rules, 2006
has already been withdrawn w.e.f. 19.4.2006, vide para 4.1.13 of
instruction No. B1/4/2006-TRU, dated 19.4.2006. Therefore, in all cases
the value of a taxable service is to be determined strictly in terms of
the Service Tax (Determination of Value) Rules, 2006 read with the section
67 of the Finance Act, 1994. As regards the other portions of these
circulars, the same are presently under examination by the Board and a
decision about their further continuance or otherwise would be taken
soon. 5. Trade and field formations may be informed
accordingly.
6. Hindi version will follow.
Sd/- (Gautam Bhattacharya) Commissioner (Service Tax)
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