THE TRADE NOTICES ISSUED IN THE YEAR 2011

 

TRADE NOTICE NO. & DATE

SUBJECT

RELEVANT NOTIFICATIONS & CIRCULARS

CONTENTS

01/2011/24.01.2011

Central Excise

Circular No. 937/28/09-CX
Dated 26th November, 2010
F.No. 6/5/2009-DS (CX.1 & 4)
 Application of provisions of section 5A (1A) of the Central Excise Act 
 

02/2011/24.01.2011

Central Excise

Circular No. 938/28/09-CX
Dated 29th November, 2010
F.No. 6/5/2009-DS (CX.1 & 4)
Clarification regarding Quantity discounts, bonus quantities, etc. cleared without payment of duty under MRP based assessment

01/2011/25.01.2011

Service Tax

Board’s Circular No. 132 / 1 / 2011 – ST Issued vide F.No. 354/69/2010-TRU, Dated 12th January 2011 Fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’ – clarification reg.

02/2011/25.01.2011

Service Tax Board’s Circular No. 133 / 2 / 2011 – ST Issued vide F.No. 332/36/2010-TRU, Dated 18th January 2011 Service tax exemption for Janata Personal Accident Policy– reg.
 

03/2011/03.02.2011

Central Excise Circular No. 939/29/10-CX
Dated the 22nd December, 2010
F.No.102/2/2010-CX-3
Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003

04/2011/15.02.2011

Central Excise Circular No.  940/01/2011-CX Dated the 14th January, 2011
F.No.262/117/2010-CX8
Application of provisions of Section 5A(1A) of the Central Excise Act,   1944

05/2011/01.03.2011

Central Excise CBEC’s Explanatory Notes (Central Excise), 2011  Finance Bill 2011

03/2011/02.03.2011

Service Tax Board’s D.O.F. No. 334/3/2011-TRU-II, Dated 28th February 2011  Finance Bill 2011

06/2011/29.03.2011

Central Excise Authority:
F.No.209/03/11-CX-6
Dated the 15th February, 2011
Exemption from filing of ER-4, ER-5 & ER-6 returns

07/2011/06.04.2011

Central Excise

Circular No.942/03/2011-CX

Dated 14th March, 2011

F.No.267/83/2009-CX8(Pt.I)

Liability of interest where CENVAT credit was wrongly taken but reversed by assessee before utilization

04/2011/11.05.2011

Service Tax Circular No.136/5/2011– TRU
Issued vide F.No. 335/5/2006-TRU, Dated 20th April 2011
Accounting Codes for the taxable services Introduced vide the Finance Act, 2011

05/2011/11.05.2011

Service Tax Circular No. 137/6/2011 – ST
Issued vide F.No. 332/11/2010-TRU, Dated 20th April 2011
Assistance provided for processing visa applications

06/2011/19.05.2011

Service Tax Board’s D.O F No. 334/3/2011-TRU, DATED 25-4-2011    

07/2011/23.05.2011

Service Tax Circular No.139/8/2011–TRU
Issued vide F.No. 334/81/2011-TRU, Dated 10th May 2011 
Short Term Accommodation Service and Restaurant Service- clarification

08/2011/02.06.2011

Service Tax Boards Circular No. 141/10/2011-TRU
Issued vide F.No. 280/26/2011-CX8A (Pt) Dated 13th May, 2011 
Applicability of the provisions of the Export of  Service Rules, 2005 in certain situations. 

09/2011/02.06.2011

Service Tax Board’s Circular No.142/11/2011-ST
Issued vide F.No.254/30/2011-tru, Dated 18th May, 2011
SEZ – Service Tax Refund

08/2011/06.06.2011

Central Excise   Computer Assisted Audit Programme (CAAP) – Auditing in an Electronic Environment.

09/2011/09.06.2011

Central Excise Circular No. 945/6/2011-CX
Dated the 16th May, 2011
F. No. 354/34/2008-TRU      
Benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-03/06 as further amended vide No. 6/2007 dated 1-3-07 & 26/2009 dated 4/12/09.

10/2011/28.06.2011

Service Tax Board’s Circular No. 143 / 12 / 2011 – ST
Issued vide F.No. 332/37/2010-TRU, Dated 26th May 2011 
Processing for or on behalf of client, in relation to agriculture – causing sale or purchase of agricultural produce

11/2011/04.07.2011

Service Tax Board’s Circular No. 943 / 04 / 2011 – CX
Issued vide F.No. 354/73/2011-TRU, Dated 29th April 2011 
Clarification on issues relating to CENVAT Credit Rules 2004

10/2011/04.07.2011

Central Excise Circular No. 947/8/2011- CX
Dated New Delhi dated the 21st June, 2011.
F.No.B-1/2/2011-TRU
Clarification on issues pertaining to the levy of excise duty on branded readymade garments and made-up articles of textiles

11/2011/11.08.2011

Central Excise   Online lodging of grievance on the CPGRAMS (centralized Public Grievances Redress and Monitoring System)

12/2011/04.08.2011

Service Tax Board Circular No.144/13/2011-ST
Issued vide F.No.354/93/2011-TRU, Dated 18th July, 2011. 
Clarification on “Completion of service".

13/2011/05.09.2011

Service Tax Board Circular No.145/14/2011-ST
Issued vide F.No.332/11/2011-TRU, Dated 19th August, 2011. 
Chambers of Commerce- Service tax on fee charged for issuance of Country of Origin Certificate (COOC).      

14/2011/12.09.2011

Service Tax F. No.IV(24)23/2011-Systems/1881 Dated 25.08.2011 issued by Directorate General of Systems & Data Management, C&CE, New Delhi.      Problem in filling ST-3 returns for the current period, if by mistake assesses  already filed returns for this period – procedure for Rectification.

12/2011/20.09.2011

Central Excise Authority: Circular No. 955/16/2011-CX
Dated New Delhi the 15th. September 2011
F.No. 201/10/2011-CX.6 dtd. 15.09.2011
Mandatory e-filing of Central Excise Returns in ACES

13/2011/17.10.2011

Central Excise Circular No. 956/17/2011-CX
Dated New Delhi dated the 28th September,2011
F.No. 201/10/2011-CX 6
Government of India
Ministry of Finance, Department of Revenue
Tax Research Unit
 New Delhi
Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax.

15/2011/15.11.2011

Service Tax C.No.IV(27)1/2011-System(S) dated 26.07.2011 issued by the Directorate General of System,  South Zone, Chennai Registration issued on the basis of Temporary Number

16/2011/26.12.2011

Service Tax Board Circular No.147/16/2011- Service Tax
Issued vide F.No. 137/57/2011- Service Tax, Dated 21st October, 2011. 
 
Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction work

17/2011/28.12.2011

Service Tax Board Circular No.149/18/2011- ST
Issued vide F.No. 354/66/2011- TRU, Dated 16th December, 2011. 
Service Tax Refund to exporters through the Indian Customs EDI System (ICES)

18/2011/30.12.2011

Service Tax Pr. Chief Controller of Accounts, CBEC’s Letter No. 88
Issued vide F.No. Coord/13-6/H/A/cs/Bol. VIIHH, Dated 22nd November 201
Refund of Service Tax to exporters through the ICES-EDI on the lines of Drawback