Notification No. 1/2016-ST dated February 3, 2016 :

Central Govt. allows service tax rebate in terms of Notification No. 41/2012-ST on taxable services used beyond factory or any other place or premises of production or manufacture for export of excisable goods; Reference to “place of removal” as defined in Central Excise Act deleted; Also increases the rates at which rebate by way of refund would be available against specified export goods




Instruction F.No. 390/Misc./163/2010-JC dated January 21, 2016:

CBEC allows Principal Chief Commissioners / Chief Commissioners to send by return fax, reports i.r.o. withdrawal of Revenue appeals pending before HC / CESTAT on the basis of (i) enhanced monetary limit and (ii) earlier SC decision on identical matters




Circular No. 188/7/2015-ST dated November 16, 2015: Central Govt. notifies accounting codes for Swachh Bharat Cess as allotted by Office of Controller General of Accounts; Accordingly, minor head for said Cess shall be “0044-00-506”, while sub-heads for purpose of tax collection, interest, penalties and refunds shall be “00441493”, “00441494”, “00441496” and “00441495” respectively




Notification No. 18/2015-ST dated September 18, 2015: CBEC empowers all Principal Commissioners having additional charge of Chief Commissioner vide Office Order No. 126/2015 with all the powers of Chief Commissioner




Order No. 01/Ad.IV/2015 dated July 31, 2015: CBEC has renamed Directorate General of Service Tax (DGST) as Directorate General of Goods & Service Tax (DGGST) w.e.f. August 1, 2015; Headquarter of DGGST as also post of Principal DG has been shifted to Delhi from Mumbai




ST Instruction D.O. F.No. 334/5/2015-TRU dated May 29, 2015: Finance Ministry (TRU) lists down amendments in service tax law, brought in by Finance Act 2015 w.e.f. June 1, 2015; Reiterates that Swachh Bharat Cess will come into effect from date notified in due course




Notification No. 17/2015-ST dated May 19, 2015: Finance Ministry exempts taxable services provided under “Power System Development Fund Scheme” of Ministry of Power, by way of Re-gasification of Liquefied Natural Gas imported by GAIL and transportation of incremental RLNG to specified power generating companies or plants, subject to stipulated conditions; Exemption unavailable if such RLNG and LNG is used for generation of electrical energy by captive generating plant




ST Notification No. 02/2015–ST dated February 10, 2015: Principal Director General of Central Excise Intelligence to have jurisdiction over Principal Commissioners of Service Tax / Principal Commissioners of Central Excise / Commissioners of Service Tax / Commissioners of Central Excise, for purpose of assigning show cause notices issued by DGCEI, for adjudication by such officers




Instruction No. F. No. B1/6/2013-TRU dated November 25, 2014: Finance Ministry issues clarification on procedure for upfront service tax exemption to SEZ Units / Developers under Notification No. 12/2013; SEZ Units & Developer can route their application for issuance of authorization by Department through specified officer of SEZ instead of submitting directly to the Department; Further, they can also route quarterly statement in Form A-3 through specified officer in SEZ




Office Order No. 6/2014-ST dated October 22, 2014: CBEC constitutes 45 Review Committees consisting of 2 Commissioners of Central Excise ​&​ Service Tax ​for ​areas falling within jurisdiction of Commissioner of Central Excise (Appeals) across India