There are no major changes in service tax after union budget 2009. Some are new service has introduced in this budget.
New Services has been levied on following services:
- Transportation of goods through Railways, including government railways.
- Transport of coastal goods, and transport through inland waters.
- Legal Consultancy Services, except services provided by an individual or to an individual.
- Cosmetic Surgery & Plastic Sergery.
- Certain services have been modified. The definition of job work, under business auxiliary services has been amended to exclude only those manufacture activity which result in manufacture of excisable goods.
- Sub brokers have been exempted from payment of service tax.
- Revision provision in Service Tax has been repealed.
- The government has decided that all pending cases related to conditional abatement in value in GTA services to be disposed off on priority.
- Amendment has been made in the composition scheme of work contract service, and it has been made necessary to add value of free material supplied by the service receiver.
- Transportation of passengers through contract carriage permit has been exempted.
- Federation of Indian Exporters Organisation and Export promotion councils has been exempted from paying service tax on membership subscription.
- Service Tax provisions has been extended to Continental Shelf and Excusive Economic Zone. Consequential changes have also been made in the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (Notification No. 22/2009-ST dated 07.07.09 refers).
- Refund of Service Tax paid by exporters procedure has been simplified. Now the exporters are not required to pay service tax on GTA service or Service Tax paid on Foreign Commission agent.
- Further the service tax paid on refund shall be refunded through self certification or CA certification
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{ 10 comments… read them below or add one }
sir
how much limitation on service tax for every service provider
PLS SEND ANY CHANGES IN THE TAXES FROM 01/10/2009
Please confirm whether E Cess and HSC is to be charged on service tax after 1/10/2009 or flat rate of 10% only shall be applicable unlike TDS.
Regards
BASHIR
Please confirm whether E Cess and HSC is to be charged on service tax after 1/10/2009 or flat rate of 10% only shall be applicable unlike TDS.
provision of service tax in case transportation of goods by Rail by Container Corporation of India(CONCOR)
I want to know the applicable ST Rate on Transportation Charges for the F.Y. 2008-09 AND 2009-10
hello, i what full details about New Amendment regarding Service tax on Transportation Payments.
Dear Sir
Please advice on GTA for deduct and deposit is not liabilities of exporter. What is the date from Effected. We are confused on above issue?
my querry is if a properietorship firm providing man power recruitment servises and responsible for tax audit also , provide services to companies outside India liable to deduct service tax
Dear Sir,
Kindly advice me for the following:
1) can I allow the Service tax on my staff vehicle transport bill?
2) Can I allow the Service tax on my finished goods transport bill?