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Seeks to amend Service Tax Rules, 1994

Circular No.ES/38 /2017-18                                                              April 17, 2017

To: Members of the Council

Sub Seeks to amend Service Tax Rules, 1994 so as to,

(i) Specify the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of goods as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of such goods by a vessel from a place outside India up to the customs station of clearance in India.  (ii)  Provide an alternate mechanism for calculating and paying service tax, Swachh Bharat Cess and Krishi Kalyan Cess.

Dear Member,

CBEC has issued Notification No. No. 13/2017-Service Tax dated 13.04.2017  by making amendments in the Service Tax Rules, 1994 on the above subject. These rules may be called the Service Tax (Third Amendment) Rules, 2017, and shall come into force on the 23 rd day of April, 2017.

In the Service Tax Rules, 1994,-

(i)     in rule 2, in sub-rule (1), in clause (d), in sub-clause(i), for item (EEC), the following shall be substituted, namely:-

“(EEC) in relation to services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods;”;

(ii)     in rule 6,-

(a)    after sub-rule (7C), the following sub-rule shall be inserted with effect from 22nd January, 2017, namely :-

“(7CA) The person liable for paying service tax for the taxable services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, shall have the option to pay an amount calculated at the rate of 1.4% of the sum of cost, insurance and freight (CIF) value of such imported goods.”

(b)   in sub-rule (7D) and (7E), for the brackets, words and figures “(7B) or 7(C)” wherever they occur, the brackets, word and figures “(7B), (7C) or (7CA)” shall be substituted with effect from 22nd January, 2017.”

Members may kindly make note of the same.

Thanking you,

V.ANIL KUMAR
EXECUTIVE DIRECTOR

 

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