Demand of Service Tax on CBFC – reg.
F.No.V\/DGST\/30-Misc.185\/2008\/409 Dated:- 16-1-2009 Order-Instruction
Service Tax
F.No.V\/DGST\/30-Misc.185\/2008\/409
\nDIRECTORATE GENERAL OF SERVICE TAX
\n1st Floor, Piramal Chambers, Jijibhoy Lane,
\nParel, Lalbaug, Mumbai – 400 012.
\nDated : January 16, 2009
\nSubject : Demand of Service Tax on CBFC – reg.
\nAn instance has come to the notice of the Board in respect of a field formation whereby a Show Cause Notice has been issued demanding Service Tax from Central Board of Film Certification under the category of 'Technical Testing and Analysis Service' and\/or 'Technical Inspection and Certification Service' on account of services provided by Central Board of Film Certification by way of certificatio<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icted public exhibition or for public exhibition restricted to adults, he shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to one lakh rupees, or with both, and in the case of a continuing offence with a further fine which may extend to twenty thousand rupees for each day during which the offence continues. Hence certification by Central Board of Film Certification is a statutory requirement. CBEC vide Circular No.96\/7\/2007-ST dated 23.08.2007 has clarified that any activity assigned to and performed by a sovereign\/public authority under the provisions of any law, do not constitute taxable services. Any amount\/fee collected in such cases are not to be treated as consideration fo<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Demand of Service Tax on CBFC – reg.F.No.V\/DGST\/30-Misc.185\/2008\/409 Dated:- 16-1-2009 Order-InstructionService TaxF.No.V\/DGST\/30-Misc.185\/2008\/409 DIRECTORATE GENERAL OF SERVICE TAX 1st Floor, Piramal Chambers, Jijibhoy Lane, Parel, Lalbaug, Mumbai – 400 012. Dated : January 16, 2009 Subject : Demand of Service Tax on CBFC – reg. An instance has come to the notice of the Board in … Continue reading “Demand of Service Tax on CBFC – reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-67836","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/67836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=67836"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/67836\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=67836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=67836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=67836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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