Service Tax Exemption-Goods transportation by vessel from outside India upto customs station for which invoice issued up to 31-05-2016
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 36/2016-Service Tax
New Delhi, the 23rd June, 2016
G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services by way of transportation of goods by a vessel from outside India upto the customs station in India with respect to which the invoice for the service has been issued on or before the 31st May, 2016, from the whole of service tax leviable thereon, subject to the condition that the import manifest or import report required to be delivered under section 30 of the the Customs Act, 1962 (52 of 1962) has been delivered on or before the 31st May, 2016 and the service provider or recipient produces Customs certified copy of such import manifest or import report.
[F.No. B-1/21/2016 – TRU]
(Mohit Tiwari)
Under Secretary
- Non issue of notice u/s 143(2) for even belated ITR filed u/s 148 makes assessment void ab initio
- Calculation of functional disability depends on victim’s earning capacity in open market – SC
- Appeal against ITAT shall lie only before High Court within whose jurisdiction AO is situated
- SC recommends action against Customs Officer who relied upon AI generated fake case laws
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
