Phone: 24330840

Fax: 24323046

Website:

http://servicetaxchennai.gov.in

 

C.NO IV/16/13/09 STC                                                      DATED 3.9.2009

 

To

 

All Members of Regional Advisory Committee

 

 

Gentlemen,

 

           Sub: Service Tax- RAC meeting for the quarter ending 20.9.2009 - intimation of -reg.

 

 

    The regional advisory committee meeting for service tax will be held on 18.9.2009 at 15.30 Hours at the Conference Hall of Service

     Tax Commissionerate, 6th Floor, MHU Complex, 692 Anna Salai, Nandanam, Chennai 35. All members are requested to attend the meeting.

 

 

    Points for discussion in the meeting may please be sent  so as to reach this office on or before 15.6.2009.

 

 

 

                                                                                                        Sd/- Lawrence David

                                                                                                   Assistant Commissioner (TECH)

 

 

 

 

 

 

 

 

Phone: 24330840

Fax: 24323046

Website:

http://servicetaxchennai.gov.in

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI 600035

Trade Notice No. 20/2009 ST                                       Dated:         /6/09

 

Subject: Communication of   Notification No. No.15/2009 ST and Board’s circular

              No.114/09 ST both dated 20/5/09 –  Reg. 

. --------

                       

            Attention of the Service Tax assessees, Trade and Public concerned is invited to this office Trade Notice No.13/2009 ST dated 6/3/09 wherein notification       No.9/09 dated 3/3/09 to provide refund of service tax paid on  the taxable services provided in relation to the authorized operations in a SEZ was  communicated.

 

2.         Notification No.15/09 Service Tax dated 20/5/09 has been issued to amend the aforesaid Notification No.9/2009 ST dated 3/3/09 to provide unconditional exemption to services consumed within the SEZ without following the refund route.  The exemption by way of refund would be limited to the taxable services provided to SEZ partially or wholly outside SEZ.

 

3.         The issues relating to claiming of refund in such cases has been clarified in Board’s circular No.114/08/2009 ST dated 20/5/09.

 

4.         Copy of Notification No.15/09 ST and Board’s circular No.114/08/09 ST both dated 20/5/09 are communicated herewith for information and necessary action.

           

5.         All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/06/2009-STC)

 

 

 

 

Encl: As above.                                                                               (RAJKUMAR BARTHWAL)

COMMISSIONER

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Circular No. 114/08/2009-ST

                                                          F.No.354/163/2006-TRU                                                         

Government of India

Ministry of Finance

Department of Revenue

(Tax Research Unit)

*****

Room No.153, North Block,

New Delhi, the May 20, 2009.

 

 

Subject:   Refund of service tax paid on taxable services taxable services which are provided in relation to the authorised operations in a Special Economic ZoneReg.    

 

 

 

            Notification No.9/2009-Service Tax, dated 3.3.2009 was issued to provide refund of service tax paid on taxable services specified in section 65(105) of the Finance Act, 1994 which are provided in relation to the authorised operations (as defined under SEZ Act, 2005) in a Special Economic Zone (SEZ), and received by a developer or units of a SEZ, whether or not the said taxable services are provided inside the SEZ.

 

2.         Notification No. 15/2009-Service Tax, dated 20.05.2009 has been issued to amend the aforesaid Notification 9/200-ST dated 3.3.2009 to provide unconditional exemption to services consumed within the SEZ without following the refund route thus dispensing with the requirement of first paying the tax by the service provider and then claiming the refund thereof by developer/unit. The exemption by way of refund would be limited to situations only when taxable services provided to SEZ are consumed partially or wholly outside SEZ. 

 

3.         In cases where refund needs to be claimed, notification No. 15/2009-Service Tax, dated 20.05.2009 provides for certain conditions. One of the conditions is that the Assistant / Deputy Commissioner should satisfy himself that the said services have been actually used in relation to the authorised operations in the SEZ. This may be primarily done through the documents submitted with the claim. The notification requires that the refund claim shall be accompanied by the following documents,-

 

            (i) a copy of the list of specified services required in relation to the authorised operations in the SEZ, as approved by the Approval Committee;

            (ii) documents evidencing payment of service tax.

 

5.         The Assistant / Deputy Commissioner may, in select cases, especially where the refund amount claimed is significant cause verification of the end-use of services consumed for which refund claim is filed.

 

6.         Board’s Circular No. 809/06/2005-CX, dated 01.03.2005 read with Circular No.857/15/2007-CX, dated 02.11.2007 which prescribes the procedure relating to sanction and pre-audit of refund / rebate claims, shall apply mutatis mutandis to cases where the individual refund claim amount exceeds Rs.5 lakh under the said notification.

 

7.         As regards the issues relating to jurisdiction for the purposes of refund of service tax, STC code to be issued to the developer or unit of a SEZ and document evidencing payment of service tax, Board’s Circulars No. 101 /4 /2008-ST, dated the 12th May, 08 and No. 106 /9 /2008-ST dated the 11th December, 08 shall apply mutatis mutandis to the refund scheme under this notification. 80% of the due refund amount is to be sanctioned as adhoc interim refund to developer or unit of SEZ, within 15 days of filing of a refund claim, subject to the condition that refund claim is complete and contains the requisite documents.

 

8.         It is reiterated that refund of service tax paid on taxable services used in relation to the authorised operations in the SEZ should be disposed of expeditiously. The refund claims should be finalized within a maximum period of 30 days from the date of filing of refund claim and in any case not beyond 45 days from the date of filing of the refund claim.

 

9.         Commissioners are advised to put in place a system of review and monitoring of disposal of refund claims filed and disposed within the prescribed time limits.

 

10.        Any difficulty faced in implementing the above provisions may be immediately brought to the notice of the undersigned.

 

(J. M. Kennedy)

Director (TRU)

 

 

 

 

 

 

 

 

 

 

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

                   New Delhi, the May 20, 2009.

Notification No. 15/2009-Service Tax

 

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 hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.9/2009-Service Tax, dated the 3rd March, 2009 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 146(E), dated the 3rd March, 2009, namely:-

 

 In the said notification,-

 

(A) in paragraph 1, in the proviso,─

 the sub-paragraph (c), the following shall be substituted, namely:-

 

“(c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone except for services consumed wholly within the Special Economic Zone;”

 

(2) for sub-paragraph (d), the following shall be substituted, namely:-

 

“(d) the developer or units of Special Economic Zone claiming the exemption, by way of refund in accordance with clause (c), has actually paid the service tax on the specified services;”

 

(3) after sub-paragraph (f), the following sub-paragraph shall be inserted, namely:-

 

“(g) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the taxable services for which exemption is claimed.”

 

(B) in paragraph 2, for the words, “shall be subject to the following conditions”, the words,  “ ,except for services consumed wholly within the Special Economic Zone, shall be subject to the following conditions” shall be substituted.

 

[F.No.354/163/2006-TRU]

(Unmesh Sharad Wagh)

Under Secretary to the Government of India

 

Note. - The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 146(E), dated the 3rd March, 2009.   

 

 

 

 

 

 

 

 

 

 

 

 

 

            Phone:24323017

             Fax:24323046     

Website:

http://servicetaxchennai.gov.in

 

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF SERVICE TAX,

SERVICE TAX COMMISSIONERATE,

MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI – 600 035

 

TRADE NOTICE NO.19/2009 SERVICE TAX            DATED:     .06.2009

 

          Sub: Notifications No.13/2009-S.T and 14/2009-S.T both dated

                  15/5/09  – communication of - reg

                                                          ------------

          Notification No.13/2009-Service Tax and Notification No.14/2009-Service Tax both dated 15/5/09 issued by the Ministry of Finance is communicated herewith for information and necessary action.

 

                   All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/06/2009-STC)

 

 

   

 

Encl:As above                                                          (RAJKUMAR BARTHWAL)

                                                                           COMMISSIONER

 

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,PART-II,SECTION 3,SUB-SECTION(i)]

 

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE AND CUSTOMS)

 

Notification No. 13 /2009-Service Tax

 

        New Delhi, the 15th May,2009, the 25 Baisakh, Saka Samvat 1931.

 

G.S.R.   (E)In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.18/2007-Service Tax, published in the Gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 353(E) , dated the 12th May,2007, namely:-

 

In the said notification, in the Table, against the entries relating to Sl.No.19,in column (3), for the word and figures Pune-II, the word Kolhapur shall be substituted.

 

 

[F.No.275/100/2006-CX.8A]

Manpreet Arya

Under Secretary to the Government of India.

 

 

Note:- The principal notification number18/2007-Service tax, dated the 12th May, 2007 was published in the Gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 352(E),dated the 12th May,2007 and was subsequently amended by-

 

(i)Notification number 46/2008-Service Tax, dated the 18th January, 2008 vide number G.S.R.38(E), dated the 18th January,2008, renumbered as 1/2008-Service Tax vide corrigendum dated 23rd January,2008 vide G.S.R.No.49(E) , dated the 23rd January ,2008

 

(ii) Notification number 25/2008-Service Tax, dated the 21stMay, 2008 vide number G.S.R.393(E), dated the 21stMay,2008

 

 

(iii) Notification number 2/2009-Service Tax, dated the 15th  January, 2009 vide number G.S.R.26(E), dated the 15th  January, 2009

 

(iv) Notification number 4/2009-Service Tax, dated the 15th January, 2009 vide number G.S.R.28(E), dated the 15th January,2009

 

(v) Notification number 11/2009-Service Tax, dated the 21st April, 2009 vide number G.S.R.267   (E), dated the 21st  April,2009

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART-II,SECTION 3,SUB-SECTION(i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

 

Notification No.14 /2009-Service Tax

 

New Delhi, the 15th May, 2009, the 25Baisakh, Saka Samvat 1931.

 

G.S.R.      (E) – In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.19/2007-Service Tax, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i) vide number G.S.R. 354(E) , dated the 12th May,2007, namely:-

 

In the said notification, in the Table,-

 

(i)                    in Sl.No.39, for the word & figures “Pune-II” , the word “Kolhapur” shall be substituted

(ii)                 in Sl.No.40, for the word & figures “Pune-II” , at both the places where they occur ,the word “Kolhapur” shall be substituted.

 

 

 [F.No.275/100/2006-CX.8A]

 Manpreet Arya

Under Secretary to the Government of India.

 

Note:- The principal notification number19/2007-Service Tax, dated the 12th May, 2007 was published in the Gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 354(E), dated the 12th May,2007 and was subsequently amended by-

 

(i)Notification number 37/2007-Service Tax, dated the 24th July, 2007 vide number G.S.R.501 (E), dated the 24th July,2007

(ii) Notification number 44/2007-Service Tax, dated the 19th December,2007 vide number G.S.R.780 (E), dated the 19th  December,2007

(iii) Notification number 47/2008-Service Tax, dated the 18th January,2008 vide number G.S.R.26(E) dated the 18th January,2008 ,renumbered as 2/2008-Service Tax vide corrigendum dated 23rd January,2008 vide number G.S.R.No.50(E) , dated the 23rd January ,2008

(iv) Notification number 26/2008-Service Tax, dated the 21st May,2008 vide number G.S.R.394(E), dated the 21st May,2008

(v) Notification number 3/2009-Service Tax, dated the 15th January,2009 vide number G.S.R.27(E), dated the 15th January,2009

(vi) Notification number 5/2009-Service Tax, dated the 15th January,2009  vide number G.S.R.29(E), dated the 15th January,2009

(vii) Notification number 12/2009-Service Tax, dated the 21st April, 2009  vide number G.S.R.268(E), dated the 21st April ,2009.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

            Phone:24323017

             Fax:24323046     

Website:

http://servicetaxchennai.gov.in

 

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF SERVICE TAX,

SERVICE TAX COMMISSIONERATE,

MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI – 600 035

 

Trade Notice No.18/2009 Service Tax Dated:     .04.2009

 

          Sub:De-authorisation of one existing authorized branch of

                  Canara Bank for collection of CBEC revenue for

                  Central Excise, Service Tax and LTU Commissionerate

                  at Chennai- regarding

                                                          ------------

          The Pr. Chief Controller of Accounts has de-authorised Ayanavaram Branch, Chennai (BSR Code No.0240738) of Canara Bank for collection of CBEC revenue for Central Excise, Service Tax and LTU Commissionerates at Chennai.

 

          Copy of letter No.Coord II/9-13/De.Auth./06/1 dated 06.04.2009 of the Pr.Chief Controller of Accounts, Central Board of Excise and Customs, New Delhi issued in this regard is communicated herewith.

 

                   All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/06/2009-STC)

 

 

   

Encl:As above                                                           (Rajkumar Barthwal)

COMMISSIONER

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

                                                         

 

 

 

 

 

 

 

 

 

            Phone:24323017

             Fax:24323046     

Website:

http://servicetaxchennai.gov.in

 

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF SERVICE TAX,

SERVICE TAX COMMISSIONERATE,

MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI – 600 035

 

Trade Notice No.17/2009 Service Tax Dated:     .04.2009

 

          Sub:Notifications No.11/2009-S.T and 12/2009-S.T both dated

                  21.4.2009 – communication of - reg

                                                          ------------

          Notification No.11/2009-Service Tax and Notification No.12/2009-Service Tax both dated 21.4.2009 issued by the Ministry of Finance is communicated herewith for information and necessary action.

 

                   All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/06/2009-STC)

 

 

   

Encl:As above                                                           (Rajkumar Barthwal)

COMMISSIONER

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

 

 

 

 

 

 

 

 

 

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA ,EXTRAORDINARY, PART-II, SECTION 3,SUB-SECTION(i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 12 /2009-Service Tax

 

New Delhi , the   21st April, 2009

The 1st   Baisakh, Saka Samvat 1931.

 

G.S.R.      (E) – In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.19/2007-Service Tax, published in the gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i) vide number G.S.R. 354(E) , dated the 12th May,2007, namely:-

 

(i)                  In the said notification, in the TABLE, in Sl.No.10, for the word “ Chandigarh ” , the word and figure “ Chandigarh -I” shall be substituted

(ii)                In the said notification, in the TABLE, in Sl.No.15, for the word “ Chandigarh ” , the word and figure “ Chandigarh -I” shall be substituted,

(iii)               In the said notification, in the TABLE, in Sl.No.25, for the word “Jalandhar”, wherever it occurs , the word and figures “Chandigarh-II” shall be substituted .

 

 [F.No.275/100/2006-CX.8A]

 

Manpreet Arya

Under Secretary to the Government of India .

 

Note:- The principal notification number19/2007-Service tax, dated the 12th May, 2007 was published in the gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 354(E), dated the 12th May,2007, and was subsequently amended by-

 

(i)   Notification number 37/2007-Service Tax, dated the 24th July, 2007 vide number G.S.R.501 (E), dated the 24th July,2007

(ii)  Notification number 44/2007-Service Tax, dated the 19th December,2007 vide number G.S.R.780 (E), dated the 19th

     December,2007

(iii) Notification number 47/2008-Service Tax, dated the 18th January,2008 vide number G.S.R.26(E) dated the 18th January,

     2008, renumbered as 2/2008-Service Tax vide corrigendum dated 23rd January,2008 vide G.S.R.No.50(E) , dated the

     23rd January,2008

(iv)  Notification number 26/2008-Service Tax, dated the 21st May,2008 vide number G.S.R.394(E), dated the 21st May,2008

(v)  Notification number 3/2009-Service Tax, dated the 15th January,2009 vide number G.S.R.27(E), dated the 15th January,2009

(vi)  Notification number 5/2009-Service Tax, dated the 15th January,2009  vide number G.S.R.29(E), dated the 15th January,2009.

 

 

 

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA , EXTRAORDINARY, PART-II, SECTION 3,SUB-SECTION(i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

 

Notification No. 11 /2009-Service Tax

  New Delhi , the   21st April,2009

The 1st   Baisakh, Saka Samvat 1931.

 

G.S.R.      (E) – In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.18/2007-Service Tax, published in the gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 352(E) , dated the 12th May,2007, namely:-

 

In the said notification, in the TABLE, against the entries relating to Sl.No.6(1),in column (3), for the words “ Chandigarh , Jalandhar”, the words and figures “ Chandigarh -I and Chandigarh-II” shall respectively be substituted.

 

[F.No.275/100/2006-CX.8A]

 

Manpreet Arya

Under Secretary to the Government of India .

 

Note:- The principal notification number18/2007-Service tax, dated the 12th May, 2007 was published in the gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 352(E),dated the 12th May,2007, and was subsequently amended by-

 

(i) Notification number 46/2008-Service Tax, dated the 18th January, 2008 vide number G.S.R.38(E), dated the 18th January,2008, renumbered as 1/2008-Service Tax vide corrigendum dated 23rd January,2008 vide G.S.R.No.49(E) , dated the 23rd January ,2008

(ii) Notification number 25/2008-Service Tax, dated the 21stMay, 2008 vide number G.S.R.393(E), dated the 21stMay,2008

(iii) Notification number 2/2009-Service Tax, dated the 15th  January, 2009 vide number G.S.R.26(E), dated the 15th  January, 2009

(iv) Notification number 4/2009-Service Tax, dated the 15th January, 2009 vide number G.S.R.28(E), dated the 15th January,2009.

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Phone: 24323017

Fax: 24323046

Email: chennaiservicetax@dataone.in

Website:

http://servicetaxchennaigov.in

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI 600035

------------

TRADE NOTICE NO. 16/2009 ST                             DATED:      /3/09

 

Subject: Computer Assisted Audit Programme (CAAP)-Auditing in an

              Electronic Format: Regarding

                                                      ----------

               .

1.                 Members of the Trade and Public are hereby informed that Computer Assisted Audit Programme (CAAP for the sake of brevity) Centre has been set up in the Head Quarters Audit Section for the purpose of conduct of Audit in respect of those Assessees who use a computer to record their business transactions /activities and keep such data in electronic form. The following information is provided to the Trade for creating awareness and facilitating working of CAAP:

 

(i)                 The Departmental Audit under CAAP will involve examination and analysis of business (private) records that are maintained electronically. Under CAAP, all or a part of audit could be completed using electronic records. Trained in auditing of electronic records, the Central Excise Officers, who shall conduct Computer Assisted Audit, shall use commercial and custom software on secure Departmental Computers for this purpose.

 

(ii)              Computer Assisted Audit saves time both for the Assessee and Department as it takes much shorter time than Manual Audit as most of the records are made available to the Auditor in an electronic format which are examined using a secure Departmental Computer.  It also saves paper as an electronic audit reduces the amount of paper normally needed, produced or photocopied during an Audit. The Auditors spend less time at Assessee’s premises.

 

(iii)            The procedure followed in the Computer Assisted Audit is that Computer Assisted Audit starts with a meeting between the CAAP Auditor and Assessee’s accounting/systems Staff. During the meeting, the CAAP Auditor would request several information to determine the feasibility of a Computer Assisted Audit. The questions are a part of a Computer Assisted Audit feasibility Survey and include information about –

 

(a)   Hardware and Peripherals

(b)  Operating System used by the assessee’s computer system

-2-

 

(c)   Accounting Software used by the assessee

(d)  Accounting Information- like chart of accounts

(e)   Details of information in the assessee’s electronic records

(f)     Back-up and Data retention methods used by assessee

(g)   Data export options supported by the assessee’s system

(h)  Conversion of the assessee’s data to a format readable by departmental computers

 

(iv)             The CAAP Auditor would identify specific computer files and records he/she requires for the audit and ask the Assessee to provide a copy of those records on a disk or a Compact Disk (CD). He/she might also have to ask the Assessee to convert the data to a format that is not proprietary and readable by Departmental Computers. The Assessee can make a second copy of the same records provided to the CAAP Auditors.

 

(v)                The Auditor would next copy these records to a secure Departmental Computer and analyze/verify them using a combination of commercial and custom software. The Assessee’s data is not altered during the examination. Rather, the Auditor reviews these, validates that all of the records are included in the data, summarizes them, and extracts a copy of selected records of interest to a number of reports.

 

(vi)             The Assessee’s records are handled with extreme care and are encrypted during transfer and storage. Such records obtained from the Assessee are accessible by only the authorized Central Excise Officers. Upon completion of an Audit or upon conclusion of any appeal or judicial review, the records provided are securely erased and CDs are destroyed. The Assessee may advise the CAAP Auditors in case he (the Assessee) wishes to have his CD returned back. The Computer Assisted Audit in no way causes any risk to the Assessee’s Computer or electronic records. The CAAP Auditor would only ask the Assessee to make a copy of the Assessee records.

 

(vii)           In short, Computer Assisted Audit works by analyzing a copy of Assessee’s electronically stored records that are provided to the CAAP Auditor on a disk of Compact Disk (CD). The original records of the Assessee are not “touched” or altered in any ways. The Assessee’s original records are not altered in any manner during the Computer Assisted Audit process. In fact, the commercial software used by the CAAP Auditor is designed specifically to never alter any Audit records.

 

2.                 In this regard, the Trade is also advised to refer Part-III of Chapter-VI of Central Board of Excise & Customs’ (CBEC’s) Central Excise Manual detailing Supplementary Instructions on Computer Assisted Audit Programme.

 

3.                 For any further details/information on Computer Assisted Audit Programme, inquiries can be made at the below given address where CAAP Laboratory of your jurisdictional Service Tax Commissionerate is stationed:

 

Office of the Commissioner of Central Excise

Audit Wing (CAAP Lab), Head Quarters Audit.

MHU Complex [6th Floor] No. 692, Anna Salai.

Teynampet. CHENNAI – 600 035.

 

 

(Issued from File C. No. III/10/294/2009 – IA ST]

 

                                                   

 

 

[RAJ KUMAR BARTHWAL ]

 

                                                           COMMISSIONER

 

To

 

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the  

    Departmental Website

 

 

 

 

------------

TRADE NOTICE NO.15/2009 ST                                DATED: 19/3/09

 

Subject: Communication of   Notification No. 10/2009-ST

               dated 17/3/2009– Reg. 

----------

               .

Attention of the Service Tax assesses, Trade and Public concerned is invited to  this office Trade Notice No.31/2008 dated 16/9/08 wherein revised format of ST-3 was communicated as substituted under  Notification No.31/2008 dated 2/9/08.

 

          In continuation, Notification No.10/2009 dated 17/3/09 issued by the Ministry of Finance to amend the Service Tax Rules (Third Amendment) Rules and to revise the ST-3 forms is communicated herewith for information and necessary action.

 

All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

(Issued from file C.No. IV/16/06/2009-(Tech)

                                                                      

 

Encl: As above                                                             (Raj Kumar Barthwal)

                                                                              COMMISSIONER

 

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.Trade

 

TO BE PUBLISHED IN THE GAZATTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Excise and Customs)


                                                     
New Delhi, the 17th   March,2009


Notification No. 10 / 2009-ST

 G.S.R…. (E). In exercise of the powers conferred by section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994 namely : -

 

1.       (1) These rules may be called the Service Tax (Amendment) Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

 

2.              In the Service Tax Rules, 1994, in Form ST-3, after S. No. 7 and the entries relating thereto, the following shall be inserted, namely,-

 

“8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below:

 

(a)

Identification No. of STRP

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)

Name of STRP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Signatures of Service Tax Return Preparer)”.

 

 

[F. No. 137/318/2007-CX.4 (Pt. 2)]

 

 

 

(Ashima Bansal)

Under Secretary to Government of India

 

Note.-   The principal rules were notified vide notification No. 2/94-Service Tax, dated the 28th June 1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended vide notification No. 31/2008-Service Tax, dated the 2nd September, 2008 which was published vide number G.S.R.633 (E), 2nd September, 2008.

 

 

 

Phone: 24330840

Fax: 24323046

 

Website:

http://servicetaxchennai.gov.in

 

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM, CHENNAI 600035

 

Trade Notice No. 14/2009 ST                                        Dated:      /3/09

 

Subject: Service tax - Filing of claim for refund of service tax paid under Notification No.  41/2007-ST dated 6/10/2007 – certain clarification - reg.

                                           

-----------

 

          Attention of the Service Tax assesses, Trade and Public concerned is invited to the Board’s  Circular No. 112/06/2009 – ST dated 12/3/2009 wherein issue relating to filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 have been clarified.                                     

2.       The copy of the said Board’s letter is enclosed for ready reference.

 

3.       All the Trade Associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular and all other concerned in general.

(Issued from file C.No. IV/16/06/2009-(Tech)

                                                                      

Encl: As above

(Raj Kumar Barthwal)

                                                                 COMMISSIONER

 

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

 

 

      Circular No. 112/06/2009 – ST

 

F.No.137/84/2008-CX.4

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs)

****

New Delhi, dated the 12th March, 09

 

            Sub:-  Filing of claim for refund of service tax paid under notification No.  41/2007-ST dated 6/10/2007 – reg.

                                           

          Notification No. 41/2007-ST, dated 6/10/2007 allows refund of service tax paid on specified services used for export of goods. To resolve the procedural difficulties arising in implementation of this refund scheme the Board has earlier issued circulars No. 101/4/2008-ST, dated 12.5.2008 and No. 106/9/2008-ST dated 11.12.2008.

2.       The Board has received further references from field formations and trade seeking clarification on other procedural issues. These issues and the clarification are discussed in the following Table.

 

TABLE

S. No.

Issue Raised

Clarification

 

 

 

I

Notification No. 41/07-ST has been amended by notification Nos. 32/2008-ST, dated 18.11.2008  and 33/2008-ST, dated 7.12.2008 to (i) extend the limitation period from 60 days from the end of quarter to six month; (ii) to omit the condition of non-availment of drawback.  Whether, in view of amended conditions, refund for the quarter Mar-Jun 08 would be allowed to be filed till Dec 08?

It is clarified that consequent upon revision of limitation period, any refund claim that is filed within such revised limitation period would be admissible if it is otherwise in order. Therefore, refund claims of service tax on specified taxable services used for exports of goods made in the quarter Mar-Jun 08 could be filed till 31st Dec 08. 

II

The bank deducts certain commissions from the export remittance in lieu of service provided by them. Refund is not allowed on such deduction. Refund should be allowed on the gross remittances.

Refund is admissible on the basis of gross amount received for the exports and deductions made by the banks from export remittances, in lieu of services provided by bank, should not be deducted while granting refund.

III

For exporters exporting to a customer regularly, the foreign exchange remittance certificates (FIRC) are made on running account basis by the banks. Therefore, it is often not possible to show the linkage between the export invoice and the remittance. This has resulted in denial of refund.

Further in case where payments are received by cheque, banks do not issue FIRC and refunds are denied.

In such cases where FIRCs are issued on consolidated basis, the exporters should submit self-certified statement alongwith FIRC showing the details of export in respect of which the FIRC pertains. Refunds should be allowed on such certified statements. However, exporters should maintain a register showing running account which should be reconciled between the export and the remittance periodically.

In cases where banks do not issue FIRC for the reason that payments are received by cheque, refund may be allowed on the basis of duly certified bank statement.

IV

Whether the limitation period of six month would be counted from the date of exports or from the date of receipt of remittances?

It is clearly prescribed in the notification that limitation period of six month is to be computed from the date of exports.

V

Whether refund would be admissible on specified taxable service received prior to the date it is notified in the said notification, if such services are used in relation to goods which are exported subsequent to the date on which such taxable services are notified under notification No. 41/2007-ST.

Being prospective in nature refund is not admissible on such services received prior to the date they are notified in the said notification, even if the goods, in relation to which these services are used, are exported after the date when such services are notified under notification No. 41/2007-ST.

VI

Authorities granting refund are insisting on original documents such as invoice, BL, SB, BRC etc. Such documents are required under the law to be kept in the Head office for audit. Refunds are denied on this ground.

Normally certified copy of the documents should be accepted. Only in case of in-depth enquiry original documents can be verified.

VII

The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds.

Notification No. 41/2007 ST provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund.

VIII

Whether refunds under notification No. 41/2007-ST, dated 6.10.2007 would be admissible for the quarter July-Sep 2007.

The notification No.41/2007-ST exempts service tax on specified taxable services used for export of goods. This exemption is operated through the route of refund. Being prospective in nature, refund could only be sanctioned on taxable services provided on or after the date they are notified in the said notification, i.e., 6.10.2007.

 

3.      The pending refund claims may be decided accordingly. It is once again reiterated that refund claims be sanctioned expeditiously within the time prescribed by the Board. Any difficulty faced in processing of refund claims under aforesaid notification may be immediately brought to the notice of the undersigned

 

Yours faithfully, 

 

(Gautam Bhattachraya)

Commissioner (ST)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Phone: 24330840

Fax: 24323046

Email: chennaiservicetax@dataone.in

Website:

http://servicetaxchennai.gov.in

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI 600035

 

Trade Notice No. 13/2009 ST                                Dated:  06/03/09

 

Subject: Communication of   Notification No. No.9/2009 ST

              Dated3/3/09– Reg. 

. --------

                  

          Notification No.9/09 Service Tax dated 3/3/09 has been issued in supersession of the notification No. 4/2004-ServiceTax, dated the 31st March, 2004.

 

          The notification exempts the taxable services specified in clause (105) of section 65 of the said Finance Act, which are provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone,  from  the whole of the service tax leviable thereon under section 66 of the said Finance Act subject to the satisfaction of the conditions specified therein.

 

  .2.             The Notification No.9/2009 ST dated 3/3/09 is communicated herewith for information and necessary action.

 

  3.              All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/06/2009-STC)

 

Encl: As above.

   

(Raj Kumar Barthwal)

COMMISSIONER

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

                   New Delhi, the 3rd  March, 2009

Notification No.9/2009-Service Tax

 

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), and in supersession of the notification  of the Government of India, Ministry of Finance ( Department of Revenue), No. 4/2004-ServiceTax, dated the 31st March, 2004, published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section ( i ) dated the 31st March, 2004, vide, G.S.R.248(E), dated the 31st March, 2004, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of section 65 of the said Finance Act, which are provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone,  from  the whole of the service tax leviable thereon under section 66 of the said Finance Act:

 

Provided that–

 

(a) the developer or units of Special Economic Zone shall get the list of services specified in clause (105) of section 65 of the said Finance Act as are required in relation to the authorised operations in the Special Economic Zone, approved from the Approval Committee (hereinafter referred to as the specified services);

 

(b) the developer or units of Special Economic Zone claiming the exemption actually uses the specified services in relation to the authorised operations in the Special Economic Zone;

 

(c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone;

 

(d) the developer or units of Special Economic Zone claiming the exemption has actually paid the service tax on the specified services;

 

(e) no CENVAT credit of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone has been taken under the CENVAT Credit Rules, 2004;

 

(f) exemption or refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall not be claimed except under this notification.

 

2.         The exemption contained in this notification shall be subject to the following conditions, namely:-

 

(a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the said Finance Act shall pay service tax as applicable on the specified services provided to the developer or units of Special Economic Zone and used in relation to the authorised operations in the Special Economic Zone, and such person shall not be eligible to claim exemption for the specified services:

Provided that where the developer or units of Special Economic Zone and the person liable to pay service tax under sub-section (2) of section 68 for the said services are the same person, then in such cases exemption for the specified services shall be claimed by that person;

 

(b) the developer or units of Special Economic Zone shall claim the exemption by filing a claim for refund of service tax paid on specified services;

 

(c) the developer or units of Special Economic Zone shall file the claim for refund to the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;

 

(d) the developer or units of Special Economic Zone who is not registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;

 

(e) the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the developer or units of Special Economic Zone within seven days from the date of receipt of the said Form;

 

(f) the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider;

 

(g) the refund claim shall be accompanied by the following documents, namely:-

(i) a copy of the list of specified services required in relation to the authorised operations in the Special Economic Zone, as approved by the Approval Committee;

(ii) documents for having paid service tax;

            (iii) a declaration by the Special Economic Zone developer or unit, claiming such exemption, to the effect that such service is received by him in relation to authorised operation in Special Economic Zone.

 

(h) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself that the said services have been actually used in relation to the authorised operations in the Special Economic Zone, refund the service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone;

           

(i) where any refund of service tax paid on specified services is erroneously refunded for any reasons whatsoever, such service tax refunded shall be recoverable under the provisions of the said Finance Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded.

 

3.         The exemption contained in this notification shall apply only in respect of service tax paid on the specified services on or after the date of publication of this notification in the Official Gazette.

 

4.         Words and expressions used in this notification and defined in the Special Economic Zones Act, 2005 (28 of 2005) or the rules made thereunder, shall apply, so far as may be, in relation to refund of service tax under this notification as they apply in relation to a Special Economic Zone.

 

Form

 

1.         Name of the developer or unit of Special Economic Zone:

 

2.         Address of the registered office or head office:

 

3.         Permanent Account Number (PAN):

 

4.         Details of Bank Account:

(a) Name of the Bank:

(b) Name of the Branch:

(c) Account Number:

 

5.         (a) Constitution of developer or unit of Special Economic Zone [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]  

            (b) Name, address, telephone number and Email ID of proprietor /partner /director

 

6.         Description of authorized operations as approved by the Approval Committee:

 

S. No.

Description of goods

Classification in case of excisable goods

(1)

(2)

(3)

 

 

 

 

7.         Description of taxable services received by the exporter for use in relation to the authorised operations in the Special Economic Zone:

 

S. No.

Description of taxable service

Classification under the Finance Act, 1994

Name, STC and address of service provider

Invoice number  and date

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

8.         Name, designation and address of the authorized signatory / signatories:

 

9.         I / We hereby declare that-

(i) the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the developer or units of Special Economic Zone;

(ii) no CENVAT credit of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall be taken under the CENVAT Credit Rules, 2004;

(iii) I / we shall maintain records pertaining to the specified services used in relation to the authorised operations in the Special Economic Zone and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.

 

 (Signature of the applicant / authorized person with stamp)

Date:

 

Place:

 

[F.No.354/163/2006-TRU]

(Unmesh Sharad Wagh)

Under Secretary to the Government of India

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  Phone: 24330840

  Fax: 24323046

 

 

      Email:            chennaiservicetax@dataone.in

    Website:

  ttp://servicetaxchennai.gov.in

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM,

CHENNAI 600035

 

Trade Notice No. 12/2009 ST                                                                                                                    Dated:  05/03/09

 

Subject: – ACES – New software application rolled-out in phases from 12.03.2009 in Service Tax Commissionerate,                                     Chennai –reg.

--------

         

          Members of the trade and public are hereby informed that the Central Board of Excise & Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration. ACES is being rolled-out in phases from 12.03.2009 in Service Tax Commissionerate, Chennai. ACES aims to automate all major processes in Central Excise and Service Tax through a workflow-based application. It will replace the current applications of SERMON, SACER, SAPS, STREMS, used in Central Excise and Service Tax for capturing returns and registration details of the assessees. Using the ACES application, the users will themselves be able to take assessee registration online, electronically file statutory returns, claims, intimations and permissions, refunds and requests for provisional assessment, view and track the status of their documents online. Besides, they will also get business related alerts/messages.

 

The ACES application has four interfaces for:

Ø      Central Excise Assessees

Ø      Service Tax Assessees

Ø      Central Excise Departmental Officers and

Ø      Service Tax Departmental Officers.

 

In the beginning following modules of ACES are being made available:

(a)      Central Excise Registration (REG)

(b)     Service Tax Registration (REG)

(c)      LTU Registration

(d)  Central Excise Returns ( ER 1, 2, 3,4,5,6 and Dealer return) (RET)

(e)      Service Tax Return (ST 3) (RET)

(f)        Claims, Intimations & Permissions (CLI)

 

ER 7 Return and other modules namely Provisional Assessment (PRA), Refunds (REF), Export (EXP), Dispute resolution (DSR) and Audit (AUD) will be made available in due course.

 

Registration

 

To transact business on ACES a user has to first register himself/herself with ACES. This registration is not a statutory registration as envisaged in Central Excise or Service Tax rules. Such ‘Registration with ACES’ will have to be done separately for Central Excise as well as Service Tax. Described herein below are steps for taking registration by a new Assessee, existing assessee, non-assessee and a Large Tax Payer Unit (LTU).

(a)   New Assessee

(i)                 The user needs to log onto the system, through internet at http://www.aces.gov.in

(ii)              He/she chooses the Central Excise or Service Tax module as the case may be, for which the registration is required.

(iii)            Submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID.

(iv)             The system will check for availability of the chosen User ID and then generate a password and send it to him by e-mail.

(v)                The user then re-logs-in and proceeds with the statutory registration with Central Excise or Service Tax as the case may be, by filling-in Forms A 1, A 2 or ST 1. For security reasons, he has to change his/her password immediately.

(vi)             ACES provides assistance of ‘Know your location code’ for choosing correct jurisdictional office.

(vii)           The system instantaneously generates a RC number after which the registration request goes to AC/DC. After due processing, the AC/DC generates the RC and a message to this effect is sent to the assessee electronically.

(viii)        Depending on the option chosen by the assessee, the RC can be sent by mail or can be collected in person.

(ix)            Wherever the assessee had made a wrong choice of jurisdictional Commissionerate/ Division/ Range while submitting registration form, ACES provides a facility to the AC/DC to forward the application to the correct jurisdictional officer to issue registration.

(x)               The registration number will be same as the current 15-digit format with minor change such as

 

                     For-PAN based Assessees

                        1-10 digits – PAN of the Assessee

11-12–EM (Excise Manufacturer) or ED (Excise Dealer)

13-15–Systems generated alphanumeric serial number

For Service tax, instead of ST the 11th and   12thdigits will be SD.

                  

                   For non PAN based assessee

                             1-4 digits TEMP

5-10 Systems generated alpha numeric number

11-12 EM (Excise Manufacturer) or ED (Excise Dealer)

13-15–Systems generated alphanumeric serial number

(b) Existing Assessee

(i)                 The existing assessees will not have to take fresh registrations. They have to only register with the ACES application. This will be done in the following manner :- 

(ii)              ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website.

(iii)            Assessee clicks on the hyperlink and is taken to ACES application

(iv)              Assessee submits the form after filling the requisite information including the password provided in the e-mail, a new User ID and new password.

(v)                On successful registration with ACES, the assessee can transact business through ACES.

(vi)             After introduction of ACES if any assessee does not receive any e-mail from ACES he/ she should contact the jurisdictional range officer to confirm/modify his e-mail ID in the system after which the system will generate a new mail communicating the TPIN and password.

 

(c) Non Assessee

(i)                 This category of registration is given in ACES to any individual, firm or company which requires to transact with the Central Excise or Service Tax  Department, though not an assessee such as (a) merchant exporter, (b) co-noticee, (c) refund applicant, (d) persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and (e) persons who are required to tender any payment under CE/ST Act /Rules. The Non assessees are not required to file any tax returns.

(ii)              Where such persons desire to seek non-assessee registration they follow same steps as in case of new assessee except that while choosing the registration form in step (v) they have to choose and fill in the Non assessee form.

(iii)            While giving the PAN the non assessee should note that in case the assessee is taking such registration for claiming any refund or rebate only valid PAN should be given or else their claims will be rejected by the system.

(iv)             A Non-assessee registration can be given by the designated officer of the Commissionerate also.

 

(d) Large Tax Payer Unit (LTU) Assessee

(i)                 The consent form will have to be submitted manually by the New LTU assessees to the jurisdictional LTU office which will be processed off line.

(ii)              The approved consent form will be uploaded by the competent officer of the Group LTU (GLTU) into ACES

(iii)            Any new unit of an existing LTU, which applies for registration with ACES will be automatically attached with the LTU Commissionerate based upon PAN details in the registration form.

(iv)             As soon as the new or existing unit is attached with the LTU Commissionerate a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate.

(v)                For existing LTU assessees, the process of registration is same as explained in Sub Para (b) above.

 

IMPORTANT:- 

                                                             i.      The user id once selected will be permanent and can not be changed. However, it is desirable to frequently change passwords

                                                           ii.      The e-mail id should be of 6-12 alphanumeric characters, no special character such as !@#$%*&( )+ or spaces except underscore ‘-‘ shall be allowed.

                                                        iii.      New assessee seeking registrations in Central Excise will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with attested copy of PAN card.

                                                         iv.      Similarly, new assessee seeking registrations in Service Tax will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with attested copy of

(a) PAN card,

(b) Proof of residence,

(c) Constitution of applicant at the time of filing an application for registration

(d)Power of attorney in respect of authorized person(s)

(Board Circular No. 82/3/2005 ST dated 21.10.2005 refers)

Returns

The assesses can electronically file statutory returns of Central Excise and Service tax by choosing one of the two facilities to be offered by the department at present: (a) they can file it online, or (b) download the off-line return utilities which can be filled-in and uploaded to the system through the internet.

Steps for preparing and filing returns

(i)                 Assessee downloads the Offline return preparation utility from one of the websites:

http://www.cbec.gov.in

http://www.icegate.gov.in

http://www.aces.gov.in

(ii)              Prepares the return offline using this utility. The return preparation utility contains preliminary validations which are thrown up by the utility from time to time. Certain corrections are mandatory while certain may be over looked by the assessee, if required.

(iii)            Assessee logs in using the User ID and password in the respective module of Central Excise or Service Tax as the case may be.

(iv)             Selects RET from the main menu and further chooses required activity such as e-filing/ amending/Revise return as the case may be and upload the return.

(v)                Returns uploaded through this procedure are validated by the ACES before acceptance into the system which may take up to one business day. Assesse can track the status of the return by selecting the appropriate option in the RET sub menu. The status will appear as “uploaded” meaning under process by ACES, “Filed” meaning successfully accepted by the system or “Rejected” meaning the ACES has rejected the return due to validation error. The rejected returns can be resubmitted after corrections.

(vi)             Returns can also be prepared and filed on line by selecting the appropriate option under RET module after logging into the ACES.

(vii)           All validations are thrown out during preparation of return in this mode and the status of the return filed using the online mode is instantaneously shown by ACES.

(viii)        Once the Central Excise returns are filed online in ACES or uploaded to the system using the off-line utility, the same can not be modified or cancelled by the assessee.

(ix)             Service Tax returns, however, can be revised within 90 days from the date of e-filing in ACES under Rule7 of ST Rules 1994.

(x)               Self-assessed CE returns after scrutiny by the competent officer may result into modification which can be viewed by the assessee online as ‘Reviewed’ return.

 

Digital Signatures

The ACES application is designed to accept digitally signed documents. However, in the beginning this functionality is not going to be activated. Pending its activation the electronic returns will be filed into ACES without digital signatures. Hence, wherever the returns are submitted through ACES there will not be any requirement to submit signed hard copy separately.

 

System Requirements for ACES:   

 

To use ACES following systems requirements are prescribed:

 

  • Processor: Intel Pentium III and higher
  • RAM: 256 MB and higher
  • HDD: 80 GB and more
  • Web Browser: IE 6.0 and above, Netscape 6.2 and above
  • MS Excel 2003 and above for using offline utilities
  • Sound Card, Speakers/Headphones, Colour Monitor for using Learning Management Systems ( LMS)
  • TCP/IP Ports 12520 and 12540 under firewall setting to be kept open if accessing ACES through proxy servers.

 

 

HELP DESK

In case of any difficulty in accessing or using the ACES Application, assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll free number   1800 425 4251 on any working day from Monday to Friday between            9 AM and 6 PM.

 

 

                   All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

 

(Issued from file: C. No. IV/16/39/2009-STC)

 

.                                                                                              

                                                                                           Sd/-

(Raj Kumar Barthwal)

COMMISSIONER

              // Attested //

 

 

           Superintendent (Tech)

 

 

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental Website.

 

 

 

 

 

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II, SECTION 3, SUB-SECTION (i)]

 

 

Members of the trade and public are hereby informed that the Central Board of Excise & Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration. ACES is being rolled-out in phases from 12.03.2009 in Service Tax Commissionerate, Chennai. ACES aims to automate all major processes in Central Excise and Service Tax through a workflow-based application. It will replace the current applications of SERMON, SACER, SAPS, STREMS, used in Central Excise and Service Tax for capturing returns and registration details of the assessees. Using the ACES application, the users will themselves be able to take assessee registration online, electronically file statutory returns, claims, intimations and permissions, refunds and requests for provisional assessment, view and track the status of their documents online. Besides, they will also get business related alerts/messages.

 

The ACES application has four interfaces for:

Ø     Central Excise Assessees

Ø     Service Tax Assessees

Ø     Central Excise Departmental Officers and

Ø     Service Tax Departmental Officers.

 

In the beginning following modules of ACES are being made available:

(g)      Central Excise Registration (REG)

(h)     Service Tax Registration (REG)

(i)        LTU Registration

(j)     Central Excise Returns ( ER 1, 2, 3,4,5,6 and Dealer return) (RET)

(k)     Service Tax Return (ST 3) (RET)

(l)        Claims, Intimations & Permissions (CLI)

 

ER 7 Return and other modules namely Provisional Assessment (PRA), Refunds (REF), Export (EXP), Dispute resolution (DSR) and Audit (AUD) will be made available in due course.

 

 

 

 

Registration

 

To transact business on ACES a user has to first register himself/herself with ACES. This registration is not a statutory registration as envisaged in Central Excise or Service Tax rules. Such ‘Registration with ACES’ will have to be done separately for Central Excise as well as Service Tax. Described herein below are steps for taking registration by a new Assessee, existing assessee, non-assessee and a Large Tax Payer Unit (LTU).

 

(b)  New Assessee

 

(xi)            The user needs to log onto the system, through internet at http://www.aces.gov.in

(xii)         He/she chooses the Central Excise or Service Tax module as the case may be, for which the registration is required.

(xiii)       Submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID.

(xiv)       The system will check for availability of the chosen User ID and then generate a password and send it to him by e-mail.

(xv)          The user then re-logs-in and proceeds with the statutory registration with Central Excise or Service Tax as the case may be, by filling-in Forms A 1, A 2 or ST 1. For security reasons, he has to change his/her password immediately.

(xvi)       ACES provides assistance of ‘Know your location code’ for choosing correct jurisdictional office.

(xvii)     The system instantaneously generates a RC number after which the registration request goes to AC/DC. After due processing, the AC/DC generates the RC and a message to this effect is sent to the assessee electronically.

(xviii)  Depending on the option chosen by the assessee, the RC can be sent by mail or can be collected in person.

(xix)       Wherever the assessee had made a wrong choice of jurisdictional Commissionerate/ Division/ Range while submitting registration form, ACES provides a facility to the AC/DC to forward the application to the correct jurisdictional officer to issue registration.

(xx)         The registration number will be same as the current 15-digit format with minor change such as

 

 

                     For-PAN based Assessees

                        1-10 digits – PAN of the Assessee

11-12–EM (Excise Manufacturer) or ED (Excise Dealer)

13-15–Systems generated alphanumeric serial number

For Service tax, instead of ST the 11th and   12thdigits will be SD.

                  

                   For non PAN based assessee

                             1-4 digits TEMP

5-10 Systems generated alpha numeric number

11-12 EM (Excise Manufacturer) or ED (Excise Dealer)

13-15–Systems generated alphanumeric serial number

 

(b) Existing Assessee

 

(vii)          The existing assessees will not have to take fresh registrations. They have to only register with the ACES application. This will be done in the following manner :- 

(viii)       ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website.

(ix)            Assessee clicks on the hyperlink and is taken to ACES application

(x)               Assessee submits the form after filling the requisite information including the password provided in the e-mail, a new User ID and new password.

(xi)            On successful registration with ACES, the assessee can transact business through ACES.

(xii)         After introduction of ACES if any assessee does not receive any e-mail from ACES he/ she should contact the jurisdictional range officer to confirm/modify his e-mail ID in the system after which the system will generate a new mail communicating the TPIN and password.

 

 

 

 

 

(c) Non Assessee

 

(v)                This category of registration is given in ACES to any individual, firm or company which requires to transact with the Central Excise or Service Tax  Department, though not an assessee such as (a) merchant exporter, (b) co-noticee, (c) refund applicant, (d) persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and (e) persons who are required to tender any payment under CE/ST Act /Rules. The Non assessees are not required to file any tax returns.

(vi)             Where such persons desire to seek non-assessee registration they follow same steps as in case of new assessee except that while choosing the registration form in step (v) they have to choose and fill in the Non assessee form.

(vii)           While giving the PAN the non assessee should note that in case the assessee is taking such registration for claiming any refund or rebate only valid PAN should be given or else their claims will be rejected by the system.

(viii)        A Non-assessee registration can be given by the designated officer of the Commissionerate also.

 

(d) Large Tax Payer Unit (LTU) Assessee

 

(vi)            The consent form will have to be submitted manually by the New LTU assessees to the jurisdictional LTU office which will be processed off line.

(vii)          The approved consent form will be uploaded by the competent officer of the Group LTU (GLTU) into ACES

(viii)       Any new unit of an existing LTU, which applies for registration with ACES will be automatically attached with the LTU Commissionerate based upon PAN details in the registration form.

(ix)            As soon as the new or existing unit is attached with the LTU Commissionerate a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate.

(x)              For existing LTU assessees, the process of registration is same as explained in Sub Para (b) above.

 

 

 

IMPORTANT:- 

                                                           v.      The user id once selected will be permanent and can not be changed. However, it is desirable to frequently change passwords

                                                         vi.      The e-mail id should be of 6-12 alphanumeric characters, no special character such as !@#$%*&( )+ or spaces except underscore ‘-‘ shall be allowed.

                                                       vii.      New assessee seeking registrations in Central Excise will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with attested copy of PAN card.

                                                     viii.      Similarly, new assessee seeking registrations in Service Tax will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with attested copy of

(a) PAN card,

(b) Proof of residence,

(c) Constitution of applicant at the time of filing an application for registration

(d)Power of attorney in respect of authorized person(s)

(Board Circular No. 82/3/2005 ST dated 21.10.2005 refers)

 

Returns

 

The assesses can electronically file statutory returns of Central Excise and Service tax by choosing one of the two facilities to be offered by the department at present: (a) they can file it online, or (b) download the off-line return utilities which can be filled-in and uploaded to the system through the internet.

 

Steps for preparing and filing returns

 

(xi)            Assesse downloads the Offline return preparation utility from one of the websites:

http://www.cbec.gov.in

http://www.icegate.gov.in

http://www.aces.gov.in

(xii)         Prepares the return offline using this utility. The return preparation utility contains preliminary validations which are thrown up by the utility from time to time. Certain corrections are mandatory while certain may be over looked by the assessee, if required.

(xiii)       Assessee logs in using the User ID and password in the respective module of Central Excise or Service Tax as the case may be.

(xiv)       Selects RET from the main menu and further chooses required activity such as e-filing/ amending/Revise return as the case may be and upload the return.

(xv)          Returns uploaded through this procedure are validated by the ACES before acceptance into the system which may take up to one business day. Assesse can track the status of the return by selecting the appropriate option in the RET sub menu. The status will appear as “uploaded” meaning under process by ACES, “Filed” meaning successfully accepted by the system or “Rejected” meaning the ACES has rejected the return due to validation error. The rejected returns can be resubmitted after corrections.

(xvi)       Returns can also be prepared and filed on line by selecting the appropriate option under RET module after logging into the ACES.

(xvii)     All validations are thrown out during preparation of return in this mode and the status of the return filed using the online mode is instantaneously shown by ACES.

(xviii)  Once the Central Excise returns are filed online in ACES or uploaded to the system using the off-line utility, the same can not be modified or cancelled by the assessee.

(xix)        Service Tax returns, however, can be revised within 90 days from the date of e-filing in ACES under Rule7 of ST Rules 1994.

(xx)         Self-assessed CE returns after scrutiny by the competent officer may result into modification which can be viewed by the assessee online as ‘Reviewed’ return.

 

Digital Signatures

 

The ACES application is designed to accept digitally signed documents. However, in the beginning this functionality is not going to be activated. Pending its activation the electronic returns will be filed into ACES without digital signatures. Hence, wherever the returns are submitted through ACES there will not be any requirement to submit signed hard copy separately.

 

System Requirements for ACES:   

 

To use ACES following systems requirements are prescribed:

 

·        Processor: Intel Pentium III and higher

·        RAM: 256 MB and higher

·        HDD: 80 GB and more

·        Web Browser: IE 6.0 and above, Netscape 6.2 and above

·        MS Excel 2003 and above for using offline utilities

·        Sound Card, Speakers/Headphones, Colour Monitor for using Learning Management Systems ( LMS)

·        TCP/IP Ports 12520 and 12540 under firewall setting to be kept open if accessing ACES through proxy servers.

 

 

HELP DESK

In case of any difficulty in accessing or using the ACES Application, assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 6 PM.