CBEC issues Clarification on Various issues relating to Service Tax VCES

Circular No.  170/5 /2013 - ST

Subject: The Service Tax Voluntary Compliance Encouragement Scheme - clarifications regarding.

             The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013.  Subsequently, references have been received by the Board seeking further clarifications as regards the scope and applicability of the Scheme.

DVAT - Date for filing of Return for 1st Quarter of FY 2013-14 extended till 29.08.2013

In partial modification to this department's Circular NO.7 of 2013-14 on the subject cited above, and in exercise of the powers conferred under Rule 49A of DVAT Rules, 2005, the last date of filing of return, excluding Annexure 2C and Annexure 20, for the quarter ending 30/06/2013 for dealers, including composition dealers, is extended to the following dates:

• Last Date for Filing Online Return - 29.08.2013
• Last Date for Filing of Hard Copy of Online Return - 31.08.2013

CBEC clarifies the classification of the machines commercially referred to as “Tablet Computers”

Doubts have been raised regarding classification of products commercially referred to as Tablet Computers under the Customs Tariff which is harmonised with the Harmonized Commodity Description and Coding System, commonly known as "HS Nomenclature". The two major competing headings are 8517 and 8471.

2. The issue has been examined by the Board. The classification is to be determined by application of the General Rules for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that, “in classifying articles, for legal purpose it shall be determined according to the terms of the headings and any relative Section or Chapter Notes,..”. Hence, all relevant legal texts must be considered. Note 5.(A) to Chapter 84 states that, “For the purposes of heading 8471, the expression “automatic data processing machine” means machine capable of : (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run”. In addition to the above relevant Note 3 to Section XVI stipulates that, “unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of per-forming two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.

CBEC - Classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier” for filtering blood

Circular No.19 / 2013 - Customs 

Subject: Classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood” - regarding

Doubts have been raised regarding classification of the filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for “renal dialysis equipment (artificial kidneys, kidney machines and dialysers)”  or under 8421 in tariff item 84212900 as –“Other”, filter.

Regarding refund of 4% CVD (SAD)-Extension of time upto 30th September 2013, for using re-credited 4% CVD (SAD) amount in DEPB

Circular No. 18/2013

Your kind attention is invited to the Circular No.27/2010-Customs, dated 13.08.2010, regarding procedure on refund of 4% Special Additional Duty (SAD). The above Circular provides the facility of manual filing of Bill of Entry for utilizing the amount of re-credited 4% SAD refunds for payment of duty in case of re-credited DEPB/ Reward Scheme scrips upto 31-03-2012. Circular No. 10/2012-Customs dated 29.03.2012 further extended the time upto 30.06.2012 utilizing the amount of re-credited 4% SAD refunds for payment of duty in case of re-credited DEPB/ Reward Scheme scrips.

Filing of online DVAT Returns for March, 2013 and Fourth Quarter 2012-13 is extended

In order to facilitate the filing of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules, 2005, the last date of online filing of return for monthly dealers and composition dealers, for the return due on April 25, 2013, is hereby extended up to 01.05.2013. The last date of filing of hard copy of the return for the above tax period is also extended up to 06.05.2013.

Issuance of certificate for TDS in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962

1. Section 203 of the Income-tax Act 1961 (“the Act”) read with the Rule 31 of the Income-tax Rules 1962 (“the Rules”) stipulates furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS, valid permanent account number (PAN) of the deductee, tax deduction and collection account number (TAN) of the deductor, etc. The relevant form for such TDS certificate is Form No. 16 in case of deduction under section 192 and Form No. 16A for deduction under any other provision of Chapter XVII-B of the Act. TDS certificate in Form No. 16 is to be issued annually whereas TDS certificate in Form No. 16A is to be issued quarterly. TDS Certificate in Form No 16 as notified vide Notification No. 11/2013 dated 19.02.2013 has two parts viz Part A and Part B (Annexure). Part A contains details of tax deduction and deposit and Part B (Annexure) contains details of income.

Service Tax on service provided by way of erection of pandal or shamiana

Circular No.  168/3 /2013 - ST

F. No. 356/2/2013-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Tax Research Unit

*****

Subject:  Tax on service provided by way of erection of pandal or shamiana - regarding.

            Several representations have been received seeking clarification on the levy of service tax on the activity of preparation of place for organizing event or function by way of erection/laying of pandal and shamiana. The doubt that has been raised is that this may be a transaction involving “transfer of right to use goods” and hence deemed sale.

Due Date to File Form DVAT51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 10/05/2013

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPRTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002

No.F.3(33)/P-II/ VAT/ Misc./2006/54–64 Dated: 10-4-2013

ORDER

In continuation of order No.F.3(33)/P-II/VAT/Misc./2006/1383-1393 dated 14/03/2013, and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, sub-section (2) of section 9 of the Central Sales Tax Act, 1956 and sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules; 1957, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby, extend the time limit prescribed in- . (a) Sub-rule (1) of Rule 67 of the Delhi Value Added Tax Rules, 2005 and Rule 4 of the Central Sales Tax(Delhi) Rules, 2005 for furnishing of reconciliation return in Form DVAT-51; and, (b) Sub-rule (5) of Rule 5, clause (a) of sub-rule (3) of Rule 6, clause (a) of sub-rule (5) of rule 7, sub-rule (2) of rule 9, rule 68 and sub-rule (2) of rule 6A of the Central Sales tax (Delhi) Rules, 2005 and sub-rule (10) of rule 12 of the Central Sales tax (Registration and Turnover) Rules 1957, for furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-I' or 'E-II', 'F', 'I', 'J', and 'H' respectively, as per the following time schedule for the year 2011-12:-

CBEC - Amendment to CESTAT Appeal Forms

Circular No.969/03/2013-CX

Sub:- Amendment to CESTAT Appeal Forms – reg..

Sir / Madam,    

            The Board has decided to amend/revise the forms for filing appeal in the CESTAT. Accordingly, new forms for Central Excise (E.A.-3, E.A.-4, E.A.-5), Customs (C.A.-3, C.A.-4, C.A.-5) and Service Tax (S.T.-5, S.T.-6, S.T.-7) have been notified vide Notification Nos 6/2013-Central Excise (N.T.), 37/2013-Customs (N.T.) and 5/2013-Service Tax, all dated 10.04.2013 respectively. These forms have been made effective from 1.6 2013. Therefore, all appeals filed in the Tribunal on or after 1.6.2013 would be in the new form being prescribed.

Date for opting New Composition scheme for Works Contractor's under DVAT is 30-Apr-2013

GOVERNMENT OF NCT OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN, NEW DELHI

No.F.3(338)/VAT/Policy/13/66 -72                                                            Dated:10/04/2013

CIRCULAR NO. 1 OF 2013-14

The Government has notified a new Composition Scheme vide Notification No. 3(13)/Fin.(Rev-I)/2012-13/dsVI/180 dated 28.02.2013, which is effective w.e.f 1st April, 2013, for dealers exclusively engaged in carrying out Works Contracts.

Classification of Octagonal Steel Columns for Lamp Posts and like products

Circular No.17 / 2013 - Customs

F.No. 528/94/2012-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Tariff Unit

***

229-A, North Block, New Delhi

11th April, 2013

To

All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,

All Directors General of CBEC,

All Commissioners of Customs / Customs (Prev.) / C&CE

All Commissioners of Customs & Central Excise (Appeals).

Sir / Madam,

Subject: Classification of Octagonal Steel Columns for Lamp Posts and like products - regarding

***

It has come to the notice of the Board that there is lack of uniformity in classification of Steel Columns, poles, towers and articles of like nature under the Customs Tariff Act (CTA), 1975. In order to ensure uniformity in classification of similar / identical goods the issue was examined in Board.

Fixation of norms for waiver of payment of cost recovery charges for Customs staff posted at Seaports, Air Cargo Complexes, Courier Terminal, etc

Circular No.  16 /2013 - Customs

F.No.450/41/2010-Cus.IV(Pt)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

*****

Dated the 10^th April, 2013

To;

All Chief Commissioners of Customs / Customs (Prev)

All Chief Commissioners of Customs & Central Excise.

All Director Generals of CBEC                                             

All Commissioners of Customs / Customs (Prev)

All Commissioner of Customs and Central Excise 

                                                 

 Sir/ Madam,

References have been received by the Board requesting for fixation of norms for waiver of payment of cost recovery charges for Customs staff posted at Seaports, Air Cargo Complexes, Courier Terminal, etc. in like manner of the norms in force for ICDs/CFSs. 

Relaxation of additional fees and extension of last date in filing of various forms with the MCA

Circular No. 08/2013

Government of India

Ministry of Corporate Affairs

5^th Floor, “A” Wing, Shastri Bhawan

Dr. R.P. Road, New Delhi – 110001

Dated        10-04-2013

To,

All the Regional Directors,

All the Registrar of Companies,

All Official Liquidators,

All Stakeholders,

Sub: - Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.

Sir,

In continuation of the Ministry’s General Circular No: 03/2013 dated 08-02­-2013and 07/2013 dated 20-03-2013 on the subject cited, I am directed to inform you that with the approval of competent authority the time limit for filing and relaxation of additional fee on forms has been extended till 15-04-2013.

CBEC clarifies Import of Pets under Baggage

F. No. 495/16/2012-Cus.VI

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

*****

                        Room No.253-A, North Block,

New Delhi, 8^th  April, 2013.

To,

All Chief Commissioners of Customs,

All Chief Commissioners of Customs (Preventive),

All Chief Commissioners of C.Ex. , Customs & S.Tax.

All Director Generals.

Sir/Madam,

Subject:  Import of Pets under Baggage – reg.

            Attention is invited to Board’s Circular No. 94/2002- Customs dated 23.12.2002 on the above cited subject wherein it was provided that import of pets upto two numbers per passenger may be allowed at one time subject to the production of the required health certificate from the country of origin and examination of the same by the concerned Quarantine officer.

CBEC Clarifies issues relating to implementation of Ministry of Steel’s Order S.O. 415(E) dated 12.03.2012 and Application of BIS Specification No. IS: 227

F.No.450/87/2012-Cus-IV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Room No. 253A, North Block

New Delhi, Dated 5th, April, 2013

To, 

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise.

All Director Generals under CBEC.

Sir / Madam, 

Subject: Issues relating to implementation of Ministry of Steel’s Order S.O. 415(E) dated 12.03.2012 and Application of BIS Specification No. IS: 227. -  reg.

References have been received in the Board raising concerns on the applicability of the scope of BIS Specification No. IS: 227 issued by Ministry of Steel Order vide S.O. 415(E) dated 12.03.2012.

2.         The same has been examined in consultation with Ministry of Steel.  Ministry of Steel has clarified as below: -

1.      It is not appropriate that Indian Standard IS: 277 covers Galvanized sheets only for roofing, panelling and lock forming.  It includes all Hot Dipped Galvanized sheets/strips unless and otherwise something is specifically excluded from Indian Standard and/or clarification is issued by BIS stating the exclusion of particular product.

2.       Electro Galvanized sheets and Galvanised sheets/strips fall outside the purview of IS:277 and hence such product whether in prime or secondary/defective condition are not covered under the IS:277 or the Quality Control Order issued by the Ministry of Steel.

3.       One of the prime objective of the Steel and Steel Products Quality Control Order is to restrict/prohibit production/sale/import of substandard material.  Therefore, import of any substandard product (Second/secondary/defective/offcut etc.) in respect of any of the product covered in the Indian Standard covered under the Quality Control Order is not permitted. Accordingly, import of seconds/secondary/defective/offcut Hot Dipped Galvanized Steel sheets/coils are not permitted as per the Quality Control Order.  It is mainly because though the material is similar to IS:277 in description, it fails to meet the technical requirement prescribed in the standard.  Further storage, sell, distribution of such substandard product whether produced domestically or imported is prohibited in domestic market.

3.         Board desires the aforementioned clarification should be complied with by field formations. Suitable Public Notices or standing orders may be issued to guide the trade/ Industry and officers.

4.         Difficulties, if any, faced in implementation of above provisions may be brought to the notice of the Board, immediately.

Yours faithfully,

(M.V.Vasudevan)

Under Secretary to the Government of India (Customs IV)

Classification of “Low Noise Block” (LNB) down converter in the harmonised Customs Tariff - CBEC

F.No. 528/104/2011-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

229A, North Block, New Delhi,

5^th April, 2013

To

All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,

All Directors General of CBEC,

All Commissioners of Customs / Customs (Prev.) / C&CE

All Commissioners of Customs & Central Excise (Appeals).    

Sir / Madam,

Subject:   Classification of “Low Noise Block” (LNB) down converter in the harmonised Customs Tariff - regarding.

Doubts have been raised regarding classification of Low Noise Block (LNB) down converter which is designed to be mounted on aerial (dish) of a system for receiving satellite broadcasts (Satellite Television Reception System). The low-noise-block (LNB) down converter amplifies the weak signals and converts the frequencies from very high levels (2.5 to 12.45 GHz) to levels within the VHF and UHF range (less than 2 GHz). The competing Customs tariff headings are 8525 (as transmission apparatus), 8529 (as part to be used with dish antenna, and 8543 (as electrical machines and apparatus having individual functions, not specified or included elsewhere in chapter 85).

CBEC to extend facility of 24x7 Customs clearance for Export Consignments of Perishable Agricultural Goods at all Air Cargo complexes across the country

F.NO. 450/7/2012- Cus IV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

***

Dated the 02^nd April, 2013

To;

All Chief Commissioners of Customs / Customs ( Prev)

All Chief Commissioners of Customs & Central Excise.

All Director Generals of CBEC

All Commissioners of Customs / Customs ( Prev)

All Commissioner of Customs and Central Excise 

                                                 

 Sir/ Madam,

 Attention is invited to Board Circular No 8/2007-Cus dated 22.1.2007 which lays guidelines about examination of export consignments of perishable cargo.

 2.        The Department related Parliamentary Standing Committee on Commerce has emphasized that in order to promote export of Agriculture and Processed Food products, the Customs authorities must be sensitized to accord priority clearance to perishable agro products cargo. Accordingly, the Board reiterates that export consignments of perishable agricultural goods should not be examined in a routine manner and should be examined only in cases of specific intelligence with prior permission of concerned Assistant Commissioner/Deputy Commissioner of Customs. Such perishable cargo which is taken up for examination should be given Customs clearance on the same day itself. In the event there are contraventions of Customs law, necessary legal action shall be taken but, in this case too, it shall be ensured that the perishable cargo is dealt with in such a manner including grant of provisional release (where permissible) so that it is not unduly held up in ports/airports etc.

Relaxation of additional fees and extension of last date in filing of various forms with MCA

In continuation of the Ministry's General Circular No: 03/2013 dated 08-02-2013 on the subject cited, I am directed to inform you that with the approval of competent authority the time limit for filing and relaxation of additional fee on forms has been extended till 31-03-2013, as detailed below:-

2. The scenario arising where the due date was falling before 17/01/2013, however, additional fee increased due to non-filing of documents between 17/01/2013 and 28/02/2013 (both days inclusive). The affirmative step based on the ticket raised by ROC and the additional fee mentioned therein, will be:-

Due date for Filing of Balance Sheet & Profit & Loss Account in XBRL Mode is extended upto 28.02.2013

In continuation of Ministry's General Circular Nos: 16/2012 dated 06.07.2012, 34/2012 dated 25.10.2012, 39/2012 dated 12.12.2012 and 01/2013 on the subject cited above, it is stated that the time limit to file the financial statements in XBRL mode without any additional fees/ penalty has been extended upto 28th February 2013 or within 30 days from the due date of Annual General Meeting of the Company, which ever is later.