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Sl. No.
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Issue
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Clarification
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1.
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What is
taxable territory?
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- Taxable territory has been defined in section 65B of the Finance Act, 1994 as the territory to
which the Finance Act, 1994 applies i.e. the
whole of territory of India other than the State of Jammu and Kashmir.
- “India” includes not only the land
mass but its territorial waters, continental shelf, exclusive economic
zone or any other maritime zone as defined in the Territorial Waters,
Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act,
1976; the sea-bed and the subsoil underlying the territorial waters; the
air space above its territory and territorial waters; and the
installations structures and vessels located in the continental shelf of
India and the exclusive economic zone of India, for the purposes of
prospecting or extraction or production of mineral oil and natural gas
and supply thereof.
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2.
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What do we
mean by cross border B2C services provided in the taxable territory?
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It means
those services where the service provider is in non-taxable territory and the
service recipient is Government, a local authority, a governmental authority
or an individual in relation to any purpose other than commerce, industry or
any other business or profession (located in the taxable territory in India)
and the place of provision of such services as determined by the application
of Place of Provision of Service Rules, 2012, is
in the taxable territory in India. |
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3.
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Are all
cross border B2C services provided in the taxable territory made taxable with
effect from 1stDecember, 2016?
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No. Only
cross border B2C OIDAR services provided in the taxable territory have been
made taxable w.e.f 1st December, 2016. Other cross border B2C
services continue to be exempted. Further, cross-border B2B services have
been taxable since prior to 1st December, 2016, under reverse
charge mechanism.
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4.
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5.
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What do we
mean by Cross Border B2C OIDAR services provided in taxable
territory in India?
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- Cross border B2C OIDAR services
means online information and database access or retrieval services
provided by a person located in non-taxable territory to a ‘non assesse
online recipient’ in taxable territory in India.
- ‘Non assesse online recipient’ has
been defined in Service Tax Rules, 1994 [rule
2(1)(ccba)] to mean Government, a local authority, a governmental
authority or an individual receiving OIDAR services in
relation to any purpose other than commerce, industry or any other
business or profession, located in taxable territory [notification No. 48/2016-ST refers].
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6.
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- Is there any change regarding cross borderB2B
[business to business] services provided in India?
- Will the cross border B2B OIDAR
services provided in taxable territory in India to a business entity be
taxed under forward charge or reverse charge?
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- No. The current dispensation of taxing
cross border B2B services under reverse charge mechanism i.e. the
recipient business entity pays service tax, continues.
- Cross border OIDAR services provided
in taxable territory in India to a business entity will be taxed under
reverse charge i.e. the business entity receiving the services will pay
tax under reverse charge
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7.
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Service
recipient in taxable territory receiving cross border B2C services
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Service
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Taxable/
Exempted
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Taxing
Mechanism
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Person
liable to pay tax
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Government,
a local authority, a governmental authority or an individual in relation to
any purpose other than commerce, industry or any other business or
profession
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OIDAR
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Taxable
[w.e.f.
01.12.2016]
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Forward
charge
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Service
provider in non-taxable territory
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Government,
a local authority, a governmental authority or an individual in relation to
any purpose other than commerce, industry or any other business or
profession
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Other
than OIDAR
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Exempted
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Exempted
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Exempted
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Other
than Government, a local authority, a governmental authority or an
individual in relation to any purpose other than commerce, industry or any
other business or profession
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All
including OIDAR
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Taxable
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Reverse
Charge
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Service
recipient in taxable territory
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8.
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What are
the changes made in statutory/legal provisions and when are these coming into
effect?
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- Notification Nos. 46/2016-ST, 47/2016-ST, 48/2016-ST and 49/2016-ST have been issued on 9th
November, 2016 to effect these changes.
- These changes will however, come into
force with effect from 1stDecember, 2016.
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9.
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ii. to
amend proviso of rule 3 of PoPSR so as to make the proviso
inapplicable to OIDAR services.
2. As a
result, default rule 3 of PoPSR will be applicable in such cases
from 1st December, 2016, whereby the place of provision of a service is the
location of recipient of services i.e. cross border B2B/B2C OIDAR services
received by a person located in taxable territory will be leviable to service
tax in the taxable territory. In order to avoid any confusion, the existing
proviso to rule 3 of PoPSR has been made inapplicable for OIDAR services
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10.
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Even
though the cross border OIDAR services are being made leviable to service tax
with effect from 1st December, 2016, will these services not get exempted by
means of any existing exemption?
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11.
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What is
the definition of OIDAR services?
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Online information and database access or retrieval [OIDAR] services
have been defined in Service Tax Rules, 1994, rule 2(1)(ccd) to mean services whose
delivery is mediated by information technology over the internet or an
electronic network and the nature of which renders their supply essentially
automated and involving minimal human intervention, and impossible to ensure
in the absence of information technology and includes electronic services
such as,-
i. advertising on the internet;
ii. providing cloud services;
iii. provision of e-books, movie, music, software and other
intangibles via telecommunication networks or internet;
iv. providing data or information, retrievable or otherwise, to any
person, in electronic form through a computer network;
v. online supplies of digital content (movies, television shows,
music, etc.);
vi. digital data storage; and
vii. online gaming.
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12.
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Do OIDAR
services include all services mediated by information technology over
internet or electronic network?
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Using the internet, or some electronic means of communication, just to
communicate or facilitate outcome of service does not always mean that a
business is providing OIDAR services.
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13.
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What
services would NOT be considered as OIDAR services?
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Indicative list of non-OIDAR services
i. Supplies of goods, where the order and processing is done
electronically
ii. Supplies of physical books, newsletters, newspapers or journals
iii. Services of lawyers and financial consultants who advise clients
through email
iv. Booking services or tickets to entertainment events, hotel
accommodation or car hire
v. Educational or professional courses, where the content is delivered
by a teacher over the internet or an electronic network (in other words,
using a remote link)
vi. Offline physical repair services of computer equipment
vii. Advertising services in newspapers, on posters and on television
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14.
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What type
of services will be covered under OIDAR services?
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OIDAR services covers services which are automatically delivered over
the internet, or an electronic network, where there is minimal or no human
intervention. In practice, this can be either:
i. where the provision of the digital content is entirely automatic
eg, a consumer clicks the ‘Buy Now’ button on a website and either:
the content downloads onto the consumer’s device, or
the consumer receives an automated e-mail containing the content
ii. where the provision of the digital content is essentially automatic,
and the small amount of manual process involved doesn’t change the nature of
the supply from an OIDAR service
All ‘electronic services’ that are provided in the ways outlined above
are OIDAR services.
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15.
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Examples of services whether or not OIDAR
services
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Service
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Whether
Provision of service mediated by information technology over the
internet or an electronic network
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Wheter
it is Automated and impossible to ensure in the absence of information
technology
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OIDAR
service
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Pdf
document manually emailed by provider
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Yes
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No
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No
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Pdf
document automatically emailed by provider’s system
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Yes
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Yes
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Yes
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Pdf
document automatically downloaded from site
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Yes
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Yes
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Yes
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Stock
photographs available for automatic download
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Yes
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Yes
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Yes
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Online
course consisting of pre-recorded videos and downloadable pdfs
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Yes
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Yes
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Yes
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Online
course consisting of pre-recorded videos and downloadable pdfs plus support
from a live tutor
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Yes
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No
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No
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Individually
commissioned content sent in digital form eg,
photographs,
reports, medical results
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Yes
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No
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No
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16.
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Indicative List of OIDAR services
- Website supply, web-hosting, distance
maintenance of programmes and equipment;
(a)
Website hosting and webpage hosting;
(b)
automated, online and distance maintenance of programmes;
(c) remote
systems administration;
(d) online
data warehousing where specific data is stored and retrieved electronically;
(e) online
supply of on-demand disc space.
- Supply of software and updating
thereof;
(a)
Accessing or downloading software (including procurement/accountancy
programmes and anti-virus software) plus updates;
(b)
software to block banner adverts showing, otherwise known as Bannerblockers;
(c)
download drivers, such as software that interfaces computers with peripheral
equipment (such as printers);
(d) online
automated installation of filters on websites;
(e) online
automated installation of firewalls.
- supply of images, text and information
and making available of databases;
(a)
Accessing or downloading desktop themes;
(b)
accessing or downloading photographic or pictorial images or screensavers;
(c) the
digitised content of books and other electronic publications;
(d)
subscription to online newspapers and journals;
(e)
weblogs and website statistics;
(f) online
news, traffic information and weather reports;
(g) online
information generated automatically by software from specific data input by
the customer, such as legal and financial data, (in particular such data as
continually updated stock market data, in real time);
(h) the
provision of advertising space including banner ads on a website/web page;
(i) use of
search engines and Internet directories.
- supply of music, films and games,
including games of chance and gambling games, and of political,
cultural, artistic, sporting, scientific and entertainment broadcasts
and events;
(a)
Accessing or downloading of music on to computers and mobile phones;
(b)
accessing or downloading of jingles, excerpts, ringtones, or other sounds;
(c)
accessing or downloading of films;
(d)
downloading of games on to computers and mobile phones;
(e)
accessing automated online games which are dependent on the Internet, or
other similar electronic networks, where players are geographically remote
from one another.
(5) supply
of distance teaching.
(a)
Automated distance teaching dependent on the Internet or similar electronic
network to function and the supply of which requires limited or no human
intervention, including virtual classrooms, except where the Internet or
similar electronic network is used as a tool simply for communication between
the teacher and student;
(b)
workbooks completed by pupils online and marked automatically, without human
intervention.
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17.
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Who shall
be liable to collect and discharge the service tax liability in cases of
provision of cross border B2C OIDAR services?
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Service
providers providing OIDAR services to a non-assesse online
recipient in taxable territory would be responsible for collection of service
tax and remitting the same to the Government of India. However, the service
provider in the non-taxable territory may appoint an agent in the taxable
territory who will be person liable for paying service tax.
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18.
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When will
the liability to collect and discharge service tax for providing cross border
B2C services in taxable territory, be on an intermediary/electronic platform
and not on service provider in the non-taxable territory?
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- When an intermediary located in the
non-taxable territory including an electronic platform, arranges or
facilitates provision of cross border B2C OIDAR service but does not
provide the main service on his account, the intermediary shall be
deemed to be receiving such services from the service provider in
non-taxable territory and providing such services to the non-assesse
online recipient except when such intermediary satisfies all the
following conditions, namely :-
- the invoice or customer’s bill or
receipt issued or made available by such intermediary taking part in the
provision clearly identifies the service in question, its provider in
non-taxable territory and the service tax registration number of the
provider in taxable territory;
- the intermediary involved in the
provision does not authorise the charge to the customer or take part in
its charge i.e. intermediary neither collects or processes payment in
any manner nor is responsible for the payment between the non-assesse
online recipient and the provider of such services;
- the intermediary involved in the
provision does not authorise delivery;
- the general terms and conditions of
the provision are not set by the intermediary involved in the provision
but by the service provider:
Thus, in
the context of cross border B2C OIDAR services provided to individual
consumers, either the underlying supplier of services or the
intermediary/digital platform operator, depending on who is seen to be
providing the electronic services, would be required to collect service tax
from consumers and remit the tax to the Government.
- When the service provider in
non-taxable territory is represented for any purpose in taxable
territory by a person, then such person is deemed to be the person
liable for paying service tax [notification No. 48/2016-ST refers].
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19.
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What is
the aggregator model in the context of the cross-border provision of
electronic services in the B2C context?
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If the electronic market place owner enables a potential customer to
connect with persons providing service of a particular kind under the brand
name or trade name of the market place owner, he is covered under the
aggregator model. The aggregator is either required to have a physical
presence in India or is required to appoint a person in India to discharge
the compliance liability on his behalf.
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20.
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If the
owner of market place is acting merely as an intermediary, is he liable to
register and pay service tax? If not, then on whom does this liability rest?
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If the intermediary successfully establishes that he is merely an
intermediary by satisfying the conditions as discussed at Sl. No. 18 above,
the actual provider of OIDAR services in non-taxable territory shall be
required to register and discharge service tax liability.
If intermediary does not satisfy the said conditions, the intermediary
will be deemed to be receiving and providing cross border OIDAR services in
taxable territory and thus liable for collecting service tax from consumers
in taxable territory and depositing with the Government of India. However,
the intermediary services provided by such intermediary (as defined under
Provision of Place of Service Rules) for which it charges fee from the
service provider will continue to be non-taxable, provided the intermediary
falls in non-taxable territory.
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21.
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Is there
any deeming provision for the provider of online information and database
access or retrieval services/electronic services?
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There is a presumption that for each transaction in the supply chain
between an OIDAR services/electronic services provider and the end consumer,
each intermediary (such as a content aggregator) is deemed to have received
and provided the said service provided the conditions discussed at Sl. No. 18
above are not satisfied. To give effect to the above, a proviso has been inserted
in the Service Tax Rules in Rule 2 (1) (d) (ii)[ notification No 48/2016-ST refers]. |
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22.
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Please
give an example where the intermediary is the person liable to pay service
tax.
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For example, a business, which provides the applications through its
website would be deemed to be providing these applications to the final
customer if any of the conditions mentioned at Sl. No. 18 are not fulfilled.
Therefore business providing the applications through its website would be
responsible for taking registration with CBEC and paying service tax and not
the business that owns/makes the applications (content owner).
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23.
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Please
give an example of service procured from individual or market place?
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In some instances, the service may be supplied directly by the owner
of the electronic content to the final consumer. For instance, an individual
purchases a song directly from an independent artist via his or her website.
Such owner shall be responsible for taking registration and payment of
service tax. Other situations may involve transactions between multiple
intermediaries. For instance, in the case of a ring tone, the content owner
may enter into a licensing agreement with an aggregator of ring tones who in
turn enters into agreements with mobile telecom providers that provides these
ringtones to their mobile customers. Here, telecom operator shall be
responsible for taking registration and collection of service tax from
customers and payment of the same to the Government of India. Similar
arrangements exist when creators of applications contract with applications
stores or platforms from where customers purchase these applications by
paying to the store or the platform via which the applications was bought.
Here, application store or platform shall be responsible for taking
registration and collection of service tax from customers and payment of the
same to the Government of India.
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24.
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Who is
considered as not taking part in providing the service of OIDAR services?
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In the following situations, taxable persons involved in the provision
of service of online information and database access or retrieval services
cannot be deemed as taking part in the said provision:-
i. provider of payment services (e.g. a credit card company) is not
deemed as taking part in the provision of the said service to the final
customer if that provider only processes the payment.
ii. The internet provider is not taking part in the provision of the
said service when he is only making the internet network available for
carrying of the content and/or collection of payment (via wi-fi, cable,
satellite, other).
iii. In cases where a mobile operator only performs the functions of
carrying the content and/or processing the payment (in the same way that an
internet provider makes the internet network available), that mobile operator
should be treated in the same way and not as providing the said service of
online information and database access or retrieval services. If, however, a mobile
operator is involved in any way other than that described above (carrying of
the content or processing of payment) his participation cannot be
disregarded. In other words, his involvement in the provision of the service
would then become sufficiently predominant and therefore he should be seen as
taking part in the supply. One of the tests which should help to identify
whether a mobile operator takes part in the cross-border provision of service
is to verify whether the network is essential for the provision of the said
service. Another possible point is to verify whether the payment collection
covers only a simple charge to a bill.
iv. There is no doubt that where an application store or a portal puts
up such electronic service for supply, it must be seen as predominantly
involved in the provision of that service and it should therefore be regarded
as taking part in the supply. The fact that there is an additional
intermediary taking part in that supply who is placed between the app store
or portal and the final customer (e.g. a mobile operator), does not
automatically change the situation of the app store or portal.
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25.
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What would
be the basis to determine whether a person is taking part in the provision of
cross-border online database service?
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In order for a taxpayer or a tax authority to determine whether a
person is taking part in the provision of online information and database
access or retrieval services provided through a telecommunications network,
an electronic interface or a web portal, the facts and the nature of the
contractual relations need to be examined. If there is a contradiction
between contractual arrangement and economic reality, then the latter will
prevail. This means that even though there is contract to the contrary but
the intermediary involved in the supply authorises the charge to the customer
or takes part in its charge i.e. intermediary collects or processes payment
in any manner and is responsible for the payment between the non-assesse
online recipient and the supplier of such services. Further, the intermediary
involved in the supply does authorise delivery of online information and
database access or retrieval services;
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26.
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Whether
registration of the service provider would be mandatory?
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Registration of suppliers of cross border B2C OIDAR services in India
is mandatory in India. If the service provider does not have a physical
presence in India, then he can appoint an authorized person/agent to comply
with the service tax laws and remit tax to the Government. In case the
service provider is represented by authorized person or agent, such person
may be allowed to take registration on behalf of service provider and comply
with all service tax provisions on behalf of such service provider.
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27.
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How can
the service provider located in non-taxable territory providing cross border
OIDAR services, identify that the service recipient is in taxable territory
and whether the service recipient in taxable territory is ‘non-assesse online
recipient’ or not?
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Person receiving such services shall be deemed to be located in the
taxable territory if any two of the following non-contradictory conditions
are satisfied, namely :-
- the location of address presented by
the service recipient via internet is in taxable territory;
- the credit card or debit card or store
value card or charge card or smart card or any other card by which the
service recipient settles payment has been issued in the taxable
territory;
- the service recipient’s billing
address is in the taxable territory;
- the internet protocol address of the
device used by the service recipient is in the taxable territory;
- the service recipient’s bank in which
the account used for payment is maintained is in the taxable territory;
- the country code of the subscriber
identity module (SIM) card used by the service recipient is of taxable
territory;
- the location of the service
recipient’s fixed land line through which the service is received by the
person, is in taxable territory.
Further,
the person in the taxable territory receiving such services shall be deemed
to be ‘non-assesse online recipient’ if such person does not have a service
tax registration in the taxable territory.
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28.
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Which
authority will be the administrative authority under CBEC for the purposes of
administration of cross border OIDAR services provided to ‘non-assesse online
recipient’ in taxable territory?
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Large Taxpayer Unit, Bengaluru (LTU-Bengaluru) under the Central Board of Excise and Customs (CBEC)
would be the administrative authority for the purpose of administration of
service provider in non-taxable territory providing cross border OIDAR
services provided to ‘non-assesse online recipient’ in taxable territory.
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29.
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What is
procedure of registration?
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First down load firefox software.
Go to site https://www.aces.gov.in/ It will open home
page for ACES. Click ‘Service Tax’. It will open login window. Click on ‘new
user to click here’. Fill in the details such as user ID (which you want),
name, mobile number, email etc. It will generate user ID and password, which
shall be delivered on e-mail provided. Login again with login ID and
password. Complete registration formalities in Form ST 1A and submit. It will
generate non-PAN based registration number and acknowledgment. Registration
in FORM ST 2A shall be deemed to be issued from the date of application.
Download and keep it. Physical registration shall be delivered in PDF format
by email/post. |
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30.
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How
registration would be granted in absence of PAN? What is PAN?
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Special registration procedure is being provided, which will be based
on country code/registration/business number obtained by such service
provider in the country of incorporation. This details of this procedure
would soon be available on cbec.gov.in.
PAN (Permanent Account Number) is a ten-digit alphanumeric number
allotted by Income Tax Department of Government of India.
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31.
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Whether
the application for registration and other documents would be required to be
submitted in physical form?
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Documents, such as copy of certificate of registration/incorporation
would be accepted in PDF format, which may be forwarded to the authority
granting registration via Email. Further, a simple declaration by the service
provider stating and affirming that they would charge service tax from the
individual customers in India and deposit the same with Government of India
through internet is required.
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32.
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How to
deposit service tax and file service tax returns?
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Payment of service tax would be made online as in case of other
resident service providers in the taxable territory electronically through
internet banking on web site https://www.aces.gov.in/ . Such service
providers would file ST-3C returns online as done by other service providers
located in India electronically through internet banking on web site https://www.aces.gov.in/ .. |
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33.
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Whether
threshold exemption of ₹ 10 lakhs should apply to such transactions?
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Service providers in non-taxable territory may seek registration under
rule 4 of the Service Tax Rules, 1994 in form ST 1A,
within 30 days from 1st December, 2016, if they crossed threshold of ₹ 10
lakh in the previous financial year, i.e, in 2015-16 for provision of any
taxable service in India and service tax liability would arise after crossing
the threshold. |
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34.
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Whether
such services would be considered as non-taxable services for the previous
years and benefit of ₹ 10 lakh would be available in current financial year?
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One of the conditions for availing small scale exemption [ notification No. 33/2012-ST refers] is
that the aggregate value of taxable services rendered by a provider of
taxable service from one or more premises, does not exceed ten lakh rupees in
the preceding financial year. Cross border B2C services were taxable.
However, such services when provided by a person in non-taxable territory to
non-assesse online recipient were exempted. If total turnover of such
services crossed ₹ 10 lakh in previous year, the small exemption benefit
would not be admissible. |
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35.
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Most of
the online services are branded services. Whether small scale exemption would
be available to the said service providers?
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Small scale exemption is not applicable to taxable services
provided by a person under a brand name or trade name, whether registered or
not, of another person. [ notification No. 33/2012-ST refers]
[Brand name or trade name has been defined in the said notification to
mean a brand name or a trade name, whether registered or not, that is to say,
a name or a mark, such as an invented word or writing, or a symbol, monogram,
logo, label, signature, which is used for the purpose of indicating, or so as
to indicate a connection, in the course of trade, between a service and some
person using the name or mark with or without any indication of the identity
of that person.]
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36.
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How would
the service provider in non-taxable territory compute the value of his/her
turnover in Indian rupees?
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The value of taxable service would be calculated on the basis of
the rate of exchange, which shall be the applicable rate of exchange as
per the generally accepted accounting principles on the date when point of
taxation arises in terms of the Point of Taxation Rules, 2011 [Rule 11 of Service Tax Rules]. The point of taxation (or
tax point, as it is called in certain jurisdictions) in the instant case
would generally be earliest of the following three events of issuance of
invoice or receipt of payment or completion of provision of service. |
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37.
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Whether
the foreign supplier would be eligible for input tax credits?
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No
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38.
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Whether
the individual consumer of cross border service necessarily has to be an
Indian resident for the service tax liability to arise?
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No. It is not necessary for the service recipient to be an Indian
resident for the service tax liability to arise. The person in taxable
territory receiving such services should satisfy any two of the
non-contradictory conditions specified in Sl. No. 27 above.
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39.
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What are
the requirements of record keeping?
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The data to be recorded would be limited to what is required to
satisfy that the tax for each provision of service has been charged and
accounted for appropriately. The information that is available to service
provider in the course of their normal business activity would be relied
upon. This would be limited to the type of service, the date of the service,
the service tax payable and the information used to determine the place where
the customer has her usual residence.
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40.
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What are
the provisions relating to invoice?
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In case of online information and database access or retrieval
services provided or agreed to be provided in taxable territory by a person
located in the non-taxable territory, an invoice, a bill or, as the case may
be, challan shall include any document, by whatever name called, whether or
not serially numbered, but containing name and address of the person
receiving taxable service to the extent available and other information in
such documents as required under sub-rule (1) of rule 4A of the Service Tax Rules, 1994. [ notification No.48/2016-ST refers] |
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41.
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When does
the liability of service provider located in non-taxable territory arise? How
would he/she pay the tax?
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The liability to pay service tax is determined under Point of Taxation Rules, 2011. On or after 1st
December, 2016 service provider would charge total tax of 15% [Service tax
14%+ Swachh Bharat Cess 0.5% + Krishi Kalyan Cess 0.5%] along with
consideration for online information and database access or retrieval
services. This tax shall be deposited with the Central Government by the 6th
day of the following month in which service was provided. Duty may be
deposited electronically through internet banking on web site https://www.aces.gov.in/ . |
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42.
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What
evidence would the service provider have that he/she has paid his/her tax?
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The service provider is required to visit the website https://www.aces.gov.in/ for
paying his/her tax. She would be required to opt for e-payment. As on date
e-payment facility is available with respect to Indian banks only. On
electronic payment of service tax, a challan will be generated which will be
the proof of having made the service tax payment. |
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43.
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Whether
the service provider is allowed to appoint a representative to discharge
his/her liabilities and responsibilities?
|
It has been provided that in case of OIDAR services provided or agreed
to be provided by any person located in a non-taxable territory and received
by non-assesse online recipient, any person located in taxable territory
representing such service provider for any purpose in the taxable territory
shall be the person liable for paying service tax [ notification No.48/2016-ST refers]. |
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44.
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How many
returns are required to be filed and what is the frequency of returns?
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The taxable person shall submit a half-yearly return in Form ‘ST-3C’
electronically for the months covered in the half-yearly return by the 25th
of the month following the particular half-year.
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45.
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In case of
doubt who should you correspond with?
|
Any issues or doubts which may arise or any omission/error observed
may kindly be brought to the notice of Shri Ram Tirath, Member (Budget),
Phone No.011-23094788, Sh. Amitabh Kumar Joint Secretary (TRU-II), at amitabh.kumar@nic.in Phone
Number 011-23093027, Dr. Somesh Chander, Director at somesh.chander@nic.in,
Phone No. 011-23095522, or Dr. Abhishek Chandra Gupta, Technical Officer -
TRU at abhishek.gupta81@nic.in, Ph. 011-23095547. |
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46.
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Which
authority is mandated to collect the service tax for the Government of India?
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CBEC is mandated to collect the service tax for the Government of
India. All details regarding policy, rules, regulations, notifications etc
are available at
CBEC is a part of the Department of Revenue under the Ministry of
Finance, Government of India. CBEC deals with, inter alia, the tasks of
formulation of policy concerning levy and collection of Customs & Central
Excise duties and Service Tax, prevention of smuggling and administration of
matters relating to Customs, Central Excise and Service Tax.
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