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    The primary function of the organization is to collect Service Tax for the exchequer.

    At present total number of Taxable Services are distributed in 24 (Twenty-four) Ranges in each

    Division of this Commissionerate.

    w.e.f. 01.07.2012 all services has been made taxable under Service Tax Act, 1994 except those

    services as mentioned in the ‘Negative List’ under Section 66D and also those covered under

    exemption notification No. 25/2012-ST dated 20.06.2012.

    “service” means any activity carried out by a person for another for consideration, and includes a

    declared service.

    ‘Service’ has been defined in clause (44) of the new section 65B and means –

    • any activity

    • for consideration

    • carried out by a person for another

    • and includes a declared service.

    The said definition further provides that ‘Service’ does not include –

    • any activity that constitutes only a transfer in title of (i) goods or (ii) immovable property by way

    of sale, gift or in any other manner

    • (iii) a transfer, delivery or supply of goods which is deemed to be a sale of goods within the

    meaning of clause (29A) of article 366 of the Constitution

    • a transaction only in (iv) money or (v) actionable claim

    • a service provided by an employee to an employer in the course of the employment.

    • fees payable to a court or a tribunal set up under a law for the time being in force.

    Standard Rates Of Service Tax as per Section 66 of the Finance Act, 1994

    Sr. No.

    Period

    Rate of Service Tax

    Rate of Education Cess

    Rate of Secondary & Higher Secondary Education Cess

    1.

    1-7-1994 to 13-5-2003

    5%

    Nil

    Nil

    2.

    14-5-2003 to 9-9-2004

    8%

    Nil

    Nil

    3.

    10-9-2004 to 17-4-2006

    10%

    2% of S.T.

    Nil

    4.

    18-4-2006 to 31-5-2007

    12%

    2% of S.T.

    Nil

    5.

    1-6-2007 to 23-2-2009

    12%

    2% of S.T.

    1% of S.T.

    6.

    24-2-2009 to 31-3-2012

    10%

    2% of S.T.

    1% of S.T.

    7.

    1-4-2012 till date

    12%

    2% of S.T.

    1% of S.T.

    Service Tax Voluntary Compliance Encouragement Scheme, 2013 provides with a

    golden opportunity to pay all ‘tax dues’ or payable under the chapter or any other

    amount due or payable under section 73A thereof, from the period 01.10.2007 to

    31.12.2012 without interest, penalty and other legal proceedings including prosecution.

    Apply on or before 31.12.2013 in the prescribed format. For further details please visit

    http://www.cbec.gov.in.

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