News Flash
  • Compensation Notifications, CGST Rules, 2017 as amended upto 23.04.2019
  • "Outsourcing for photocopying of official documents in office premises" for the OFFICE OF DGGI DELHI ZONAL UNIT, NEW DELHI.Click Here
  • OM dated 24.04.2019 regarding AISL of Superintendents Customs (Pre.) for the period 01.07.2001 to 30.06.2010
  • CGST Rules, 2017 as amended up to 23.04.2019 have been uploaded
  • "One-Day Training on "Inspection, Search, Seizure and Arrest under GST Law" for Group 'A' officers of CBIC on 17th May, 2019 at NACIN, Faridabad"Click Here
  • Suggestion are invited from Industry and Trade Associations for the General Budget 2019-20 .Click Here
  • "Two-Days Training on "Enforcement of Intellectual Property Rights (IPRs)" for officers of CBIC on 29-30 April, 2019 at NACIN, Faridabad" .Click Here
  • Circular for engagement of Consultants in the GST Council Sectt.
  • Circulars clarifying various issues related to GST issued.
  • RoD Order issued for filing an application for revocation of cancellation of registration for specified taxpayers.
  • Notifications issued specifying procedure for quarterly tax payment and annual filing of return for specified taxpayers and bringing into force provisions of rule 138E of the CGST Rules and amending CGST Rules
  • Declaration of ADG, DRI as Head of Department.Click Here
  • Notification to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 to 23.04.2019.
  • Press Release regarding examination for GST Practitioners on 14.06.2019.Click Here
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 26th to 28th June 2019 at Gangtok, Sikkim.Click Here
  • Due date for furnishing of return in FORM GSTR-3B for the month of March, 2019 extended from 20.04.2019 to 23.04.2019.
  • Training on Intellectual Property Rights at NACIN, Faridabad rescheduled to 29-30 April, 2019. Click Here
  • Last date for receiving applications for the post of Superintendent on deputation extended upto 15.05.2019by NACIN, Kanpur. Letter Download from www.nacenkanpur.gov.in
  • Inventory Check and condition of UPS,Line Printer & Print Servers in field formation - reg Click Here
  • Filling up the posts of Administrative Officer, Tax assistant and lower division clerk in the DGGST, Eastern zonal unit on loan/deputation basis.Click Here
  • Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National Academy of Customs, Indirect Taxes & Narcotics (NACIN), BhopalClick Here
  • Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-7 for the month of March 2019 issued
  • Tender Notice for hiring of one operational vehicle for NACIN, ChandigarhClick Here
  • Tender Notice inviting for amc for maintenance of epabx & intercom systemClick Here
  • World Customs Organisation welcomes the establishment of the Indian Customs Cooperation Fund. -click here
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/04/2019 have been uploaded
  • Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
  • Tentative Annual Training Calendar of National Academy of Customs, Indirect Taxes & Narcotics, Faridabad for the F.Y. 2019-20Click Here
  • CGST Rules, 2017 as amended up to 01.04.2019 have been uploaded.
  • Shortlist of applicants being called for interview for empanelment of Senior/Junior Standing Counsels. Click Here
  • For new rate of CGST in the real estate (residential unit) notification nos. 3/2019, 4/2019, 5/2019, 6/2019, 7/2019, 8/2019- Central Tax (Rate) and 16/2019 - Central Tax (amendment to CGST rule 42 and 43 refers), all dated 29-03-2019 may be referred.
  • Notification to make Second Amendment (2019) to CGST Rules issued.
  • Written Examination of candidates qualified in swimming test for Marine staff recruitment of Bhubaneswar Customs (Preventive) Commissionerate will be held on 31st March 2019Click Here
  • Details of Nodal Offices of Seva bhoj Yojana (SBY) & e-commerce operators - reg Click Here || Annexure Click Here
  • Circulars clarifying various issues related to GST issued.
  • Draft Seniority List in the grade of Chemical Examiner, Grade-I under CRCL, CBIC - comments from stakeholders invited
  • Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.
  • Marks of Deptt. Exam. for Inspectors of C.EX. held in 04.12.2018 to 07.12.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
View all

Section 37B Order No.5/1/2007-ST

F.No.166 /13 /2006-CX.4

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

*****

New Delhi, the 12th March, 2007

Sub:-Goods transport by road service provided by a goods transport agency-reg.

         In exercise of the power conferred under Section 37B of the Central Excise Act, 1994, as made applicable to Service Tax by Section 83 of the Finance Act, 1994, the Central Board of Excise and Customs considers it necessary, for the purpose of uniformity with respect to levy of service tax, to issue the following orders:-

2.      In terms of notification No. 32/2004-ST, dated 3.12.2004 (rescinded on 1.3.2006), and No. 1/2006-ST, dated 1.3.2006, the Central Government has exempted the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road, in a goods carriage, from so much of service tax leviable thereon as is in excess of the service tax calculated on the value which is equivalent to twenty-five per cent of the gross amount charged from the customer by such goods transport agency, subject to the following conditions,-

 (i)       the credit of duty paid on inputs or capital goods used for providing    such taxable service has not  been taken;

(ii)      the goods transport agency has not availed of the benefit under the notification No. 12/2003-ST, dated 20.6.2003.

3.      Vide rule 2 (1) (d) of the Service Tax Rules, 1994, in certain cases, the person who pays or is liable to pay freight, either himself or through his agent, for the transport of goods by road in a goods carriage, has been made liable to pay service tax, instead of the service provider, namely, the goods transport agency. In such cases,  the Revenue Audit of the Comptroller & Auditor General of India has objected to the availment of benefit of the aforesaid exemption.

4.      The issue has been re-examined. These notifications exempt taxable services from so much of service tax as specified therein, irrespective of the person made liable to pay service tax. It is, therefore, clarified that any person who is made liable to pay service tax, while discharging service tax liability on such service, is entitled to avail of the benefit of exemption in terms of aforesaid notifications No 32/2004-ST, and No. 1/2006-ST, subject to fulfilment of the conditions prescribed therein by adopting the procedure prescribed vide para-31 of circular No. B1/6/2005-TRU, dated 27.7.2005.  The procedure prescribed is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions of the aforesaid exemption notification have been satisfied, would be sufficient for availing of the benefit under the said notifications. Opinion of Law Ministry has also been sought in this matter. Law Ministry has concurred with the above views of the Department.

5.      Therefore, in all such cases, where the above procedure has been followed, no demand notice may be issued on the basis of objection raised by the C&AG office, and all pending matters may be decided accordingly. Past instructions, circulars and orders on the issue stand suitably modified.

6.      Suitable Trade Notices may be issued for the information of trade.

7.      Hindi version will follow.

 

(Gautam Bhattacharya)

Commissioner (Service Tax)