Recent Clarification on Arrest & Bail, Education Services and Ad-hoc Exemption for Service Tax in Uttarakhand

We are sharing with you some of the important recent clarifications issued by the Board on following points:

Arrest and Bail under the Service Tax

The Board vide Circular No.171/6/2013-Service Tax, Dated: September 17, 2013 has released the guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994 (Service Tax) similar on line as issued under the Central Excise Provisions vide Circular No.974/08/2013-CX, Dated: September 17, 2013 and under the Customs vide Circular No.38/2013-Customs, Dated: September 17, 2013, wherein certain issues are clarified on Bail, Arrest Memo, Precautions to be taken by the departmental officers and Certain modalities, etc.

Please find link below to access the Circular under the Service Tax

http://www.a2ztaxcorp.com/wp-content/uploads/2013/09/Guidelines-for-arrest-and-bail-in-relation-to-offences-punishable-under-the-Finance-Act01.pdf

Service Tax Exemption for Uttarakhand

The Govt. vide Ad-hoc Exemption Order No. 1/1/2013, Dated: September 17, 2013 has exempted the taxable services of renting of a rooms in a hotel, inn, guest house, club, campsite or other commercial place meant for residential or lodging purposes and Services provided in relation to serving of food or beverages by a restaurant, eating joint or mess provided to any person in the State of Uttarakhand during the period 17th September, 2013 to 31st March, 2014.

Important to note: This exemption is specified only for two services as mentioned above.

Education Services – clarification

The Board vide Circular No. 172/7/2013-ST, Dated: September 19, 2013 has provided clarifications regarding the levy of service tax on certain services relating to the education sector in view of recent changes effective from 1^st April, 2013 in clause 9 of the Mega Exemption Notification no. 25/2-012-ST dated. 20-6-2012.

Please find link below to access said Circular 

http://www.a2ztaxcorp.com/wp-content/uploads/2013/09/Education-services01.pdf

Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us.

Thanks & Best Regards.

Bimal Jain
FCA, FCS, LLB, B.Com (Hons)
Mobile: +91 9810604563
E-mail: bimaljain@hotmail.com

Released a Book - "Guide to Service Tax Voluntary Compliance Encouragement Scheme, 2013", authored by Bimal Jain, FCA, FCS, LLB

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