Service Tax Circular
No. 93/04/2007-ST dated 10.05.2007
Review of circulars/clarifications/instructions issued on matters relating to ST
law and procedures - withdrawal of circulars
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etc., should be withdrawn.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circulars/clarifications/instructions stand withdrawn with immediate effect,-
| Sl.No. |
Circular No. / F.No. |
Date |
| 1 |
1/1/94 - ST |
29.06.1994 |
| 2 |
2/2/94 - ST |
08.07.1994 |
| 3 |
4/4/94 - ST |
06.09.1994 |
| 4 |
5/5/94 - ST |
11.10.1994 |
| 5 |
6/1/95 - ST |
02.05.1995 |
| 6 |
7/1/96 - ST |
29.02.1996 |
| 7 |
8/2/96 - ST |
11.03.1996 |
| 8 |
9/3/96 - ST |
11.03.1996 |
| 9 |
13/7/96 - ST |
20.09.1996 |
| 10 |
15/9/96 - ST |
04.10.1996 |
| 11 |
16/10/96 - ST |
15.10.1996 |
| 12 |
19/13/96 -ST |
21.11.1996 |
| 13 |
20/14/96 - ST |
31.12.1996 |
| 14 |
21/1/97 - ST |
27.01.1997 |
| 15 |
F. No. B.43/7/97- TRU |
11.07.1997 |
| 16 |
F. No. 148/3/97 - CX4 |
09.09.1997 |
| 17 |
23/3/97 - ST |
13.10.1997 |
| 18 |
F.No.354/128/97 -TRU |
18.12.1997 |
| 19 |
25/2/98 - ST |
23.07.1998 |
| 20 |
26/3/98 - ST |
10.09.1998 |
| 21 |
27/1/99 - ST |
19.05.1999 |
| 22 |
28/2/99 - ST |
04.07.1999 |
| 23 |
30/1/2000 - ST |
05.06.2000 |
| 24 |
31/2/2000 - ST |
31.07.2000 |
| 25 |
34/2/2001 - ST |
30.04.2001 |
| 26 |
36/4/2001 - ST |
08.10.2001 |
| 27 |
37/5/2001 - ST |
27.12.2001 |
| 28 |
38/1/2002 - ST |
07.02.2002 |
| 29 |
39/2/2002 - ST |
20.02.2002 |
| 30 |
42/5/2002 - ST |
29.04.2002 |
| 31 |
45/8/2002 - ST |
30.07.2002 |
| 32 |
48/10/2002-ST |
13.09.2002 |
| 33 |
51/13/2002 - ST |
07.01.2003 |
| 34 |
53/2/2003 - ST |
27.03.2003 |
| 35 |
54/3/2003-ST |
21.04.2003 |
| 36 |
55/4/2003 - ST |
24.04.2003 |
| 37 |
56/5/2003 - ST |
25.04.2003 |
| 38 |
57/6/2003 - ST |
20.05.2003 |
| 39 |
64/13/2003 - ST |
28.10.2003 |
| 40 |
65/14/2003 - ST |
05.11.2003 |
| 41 |
70/19/2003 - ST |
17.12.2003 |
| 42 |
73/3/2004 - ST |
05.01.2004 |
| 43 |
74/4/2004 - ST |
23.01.2004 |
| 44 |
77/07/2004 - ST |
10.03.2004 |
| 45 |
78/8/2004 - ST |
23.03.2004 |
| 46 |
79/9/2004 - ST |
13.05.2004 |
| 47 |
F. No. 341/20/2005-TRU |
12.05.2005 |
| 48 |
F.No./ 354/106/2005-TRU |
08.08.2005 |
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.
F.No. 137/85/2007-CX.4
(Gautam Bhattacharya)
Commissioner(Service Tax)
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