NOTICE DATE 13/06/2006

Review of circulars, instructions and clarifications of issues relating to service tax
Ever since service tax was introduced in 1994, a number of circulars/instructions/clarifications have been issued from time to time by CBEC on various aspects of service tax. Government has decided to undertake an extensive review of all such circulars, instructions and clarifications on matters relating to levy and collection of service tax, keeping in view the changes in service tax law, the Court pronouncements and all other relevant considerations.

2. For this purpose, Shri T.R. Rustagi has been requested by the Government to undertake the aforesaid review and to make recommendations in this behalf to the Government.

3. Views, comments and suggestions from the trade and industry associations, departmental officers and from all others concerned are solicited on,-

(a) Circulars, instructions, clarifications which need to be withdrawn or modified;

(b) Issue involved and the nature of clarification required to be issued on any specific issue relating to service tax;

(c) Any significant problem or issue relating to service tax which is not covered by any of the existing circulars/instructions/clarifications but which deserves to be considered by the Government for issue of clarification in the interest of uniformity of practice.

4. The comments, views and suggestions may kindly be sent, preferably by E-mail, before 3rd July, 2006 at the following two addresses:

(1) Shri Arvind Madhavan, Technical Officer (TRU), Room No, 153, North Block, New Delhi-110001
[email : tru.finmin@gmail.com]

(2) Shri T.R. Rustagi,
[email : trrustagi@gmail.com]
Postal address: SD-84, Tower Apartments, Pitampura, Delhi- 110088

F.No.354/70/2006-TRU

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