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Budget Highlights Indirect Taxes Central Excise
March, 03rd 2015
                 BUDGET HIGHLIGHTS ­ INDIRECT TAXES

                                 CENTRAL EXCISE

                                    Rate of excise duty
Education Cess and Secondary & Higher Education Cess leviable on excisable goods fully
exempted. Further, standard ad valorem rate of excise duty increased from 12% to 12.5%.
                      Amendments in the Central Excise Act, 1944
1. Section 11A proposed to be amended to provide as follows:
   (i)     category of cases where extended period of time applies but the transactions are
           recorded in the specified record, to be removed from the statute,
   (ii)    provision relating to relevant date also amended to provide definition of relevant
           date in respect of cases where a return is not filed on the due date and where only
           interest is required to be recovered,
   (iii)   it is proposed that provisions of section 11A not to apply to cases where the non-
           payment or short payment of duty is reflected in the periodic returns filed and
           that in such cases recovery of duty shall be made in such manner as may be
           prescribed in the rules.
2. Section 11AC proposed to be substituted so as to rationalize the penalty in the following
   manner:
   (i)     in cases not involving fraud or collusion or wilful mis-statement or suppression
           of facts or contravention of any provision of the Central Excise Act or rules with
           the intent to evade payment of excise duty-
           a)       in addition to the duty as determined under section 11A(10), a penalty
                    not exceeding 10% of the duty so determined or `5000, whichever is
                    higher, shall be payable;
           b)       if duty and interest payable thereon under section 11AA is paid either
                    before issue of show cause notice or within 30 days of issue of show
                    cause notice, no penalty shall be payable and all proceedings in respect of
                    said duty and interest shall be deemed to be concluded;
           c)       if duty as determined under section 11A(10) and interest payable thereon
                    under section 11AA is paid within 30 days of the date of communication
                    of order of the Central Excise Officer who has determined such duty, the
                    amount of penalty shall be equal to 25% of the penalty so imposed,
                    provided that such reduced penalty is also paid within 30 days of the date
                    of communication of such order.
     (ii)    in cases involving fraud or collusion or wilful mis-statement of suppression of
             facts or contravention of any provision of the Central Excise Act or rules with
             the intent to evade payment of excise duty-
             a)     in addition to the duty as determined under section 11A(10), a penalty
                    equal to the duty so determined shall be payable.
             b)     if duty and interest payable thereon under section 11AA is paid within 30
                    days of communication of show cause notice, the amount of penalty
                    payable shall be 15% of the duty demanded, provided that such reduced
                    penalty is also paid within 30 days of communication of show cause
                       notice and all proceedings in respect of said duty, interest and penalty
                       shall be deemed to be concluded;
               c)      if duty as determined under section 11A(10) and interest payable thereon
                       under section 11AA is paid within 30 days of the date of communication
                       of order of the Central Excise Officer who has determined such duty, the
                       amount of penalty shall be equal to 25% of the duty so determined,
                       provided that such reduced penalty is also paid within 30 days of the date
                       of communication of such order; and
       (iii)        If the duty amount gets modified in any appellate proceeding, then the
                    penalty amount mentioned in (ii) (a) above and interest shall also stand
                    modified accordingly. Where the duty amount is increased in the appellate
                    proceedings, the benefit of reduced penalty as specified shall be admissible if
                    duty, interest and reduced penalty in relation to such increased amount is paid
                    within 30 days of such appellate order.
3. Section 32B proposed to be amended so as to enable Vice Chairman or Member of the
   Settlement Commission to officiate as Chairman, in the absence of Chairman of the
   Settlement Commission.
4. Penalty provided under sub-sections (4) and (5) of section 37 proposed to be enhanced
   from `2000 to `5000.
   An explanation proposed to be inserted to section 3A(3) to provide that "factor"
   relevant to production, in the said sub-section, includes "factors" relevant to production.
   This enables the Central Government to specify more than one factor relevant to the
   production of such goods. This amendment will come into effect immediately.




                        Amendments in the CENVAT Credit Rules, 2004
1. Time limit for taking CENVAT credit on inputs and input services enhanced from the
   present 6 months to one year [Rule 4].
2. Time limit for return of capital goods from a job worker enhanced from the present 6
   months to two years [Rule 4].
3. Provision relating to reversal for CENVAT credit, presently applicable to exempted
   goods and services, made applicable to non-excisable goods also [Rule 6]
4. CENVAT credit taken, but NOT utilized, also to be recovered [Rule 14].


                         Amendments in the Central Excise Rules, 2002
Digitally signed invoices may be issued and records may be preserved in electronic form by a
manufacturer [Rules 10 and 11].
   Simultaneous amendments in Central Excise Rules, 2002 and CENVAT Credit
                                Rules, 2004
   1. Direct dispatch of goods to registered dealer's/ registered importer's customers
      without first bringing them to the dealer's / importer's registered premises subject to
      the conditions specified therein.
   2. Direct dispatch of inputs and capital goods to job worker without first bringing them
      to the manufacturer's /output service provider's premises subject to the conditions
      specified therein.
   3. Application of certain provisions of these rules, presently applicable to the registered
      dealers, to apply to the registered importers also.
                                     Other amendment
   Registration process simplified to ensure that registration is granted within 2 working
   days of the receipt of a duly completed application form. Verification of documents and
   premises, as the case may be, shall be carried out after the grant of the registration.

                                       CUSTOMS

                          Amendments in the Customs Act, 1962
1. Section 28 to be amended to provide as follows:
   (i)     in cases not involving fraud or collusion or wilful mis-statement or suppression
           of facts or contravention of any provision of the Act or rules with the intent to
           evade payment of duty, no penalty shall be imposed if the amount of duty along
           with interest, is paid in full within 30 days from the date of receipt of the notice
           and the proceedings in respect of such person or other persons to whom the
           notice is served shall be deemed to be concluded;
   (ii)    in cases involving fraud or collusion or wilful mis-statement or suppression of
           facts or contravention of any provision of the Act or rules with the intent to
           evade payment of duty, the amount of penalty payable to be reduced to 15%
           (instead of the present 25%) if the amount of duty in full or in part, as may be
           accepted, along with interest and such reduced penalty, is paid within 30 days
           from the date of receipt of the notice.
2. Section 112 providing penalty for improper importation of goods, etc/ section 114
   providing penalty for attempt to export goods improperly, etc. proposed to be amended
   to provide that any person who, in relation to any dutiable goods, other than prohibited
   goods, does or omits to do any act which would render such goods liable to confiscation
   under section 111/ section 113 respectively, or abets the doing or omission of such an
   act, shall, subject to the provisions of section 114A, be liable to a penalty not exceeding
   10% of the duty sought to be evaded OR `5000, whichever is greater.
   However, in cases of short levy or non-levy or short payment or non-payment and
   erroneous refund of duty for reasons of collusion or any willful mis-statement or
   suppression of facts, if the duty as determined under section 28(8) and the interest
   payable thereon under section 28AA is paid within 30 days from the date of
    communication of the order of the proper officer determining such duty, the amount of
    penalty liable to be paid under this section shall be 25% of the penalty so determined.

  COMMON AMENDMENTS UNDER CENTRAL EXCISE AND CUSTOMS

 1. The scheme of Advance Ruling extended to "resident firm" in Central Excise and
    Customs.
 2. Proviso to section 31(c) of the Central Excise Act, 1944/ proviso to section 127A(b) of
    the Customs Act, 1962 proposed to be amended to provide that when any proceeding is
    referred back, whether in appeal or revision or otherwise, by any court, Appellate
    Tribunal Authority or any other authority to the adjudicating authority for a fresh
    adjudication or decision, then such case shall not be entitled for Settlement.
 3. Certain provisions relating to Settlement Commission, which are now redundant, are
    proposed to be omitted.
                                    SERVICE TAX

Amendments to be effective from a date to be notified after Finance Bill receives the
                                assent of the President

 1. Service Tax Rate
    The rate of Service Tax is being increased from 12% plus Education Cesses i.e. 12.36%
    to 14%. The `Education Cess' and `Secondary and Higher Education Cess' shall be
    subsumed in the revised rate of Service Tax. Accordingly, an amendment is being made
    in section 66B, sections 95 and section 140 of the Finance Act. The `EC' and SHEC will
    continue to be levied in Service Tax till the time revised rate comes into effect.

 2. Swachh Bharat Cess
    Central Government has been empowered to impose a Swachh Bharat Cess on all or any
    of the taxable services at a rate of 2% on the value of such taxable services. This cess
    shall be levied from such date as may be notified by the Central Government after the
    enactment of the Finance Bill, 2015.

                      Amendments made with immediate effect

 3. Existing exemption, vide notification No. 42/12-ST dated 29.6.2012, to the services
    provided by a commission agent located outside India to an exporter located in India is
    being rescinded with immediate effect. This is done on account of the amendments made
    in law in the previous budget making the place of provision of a service provided by such
    agents as outside the taxable territory.

 4. The facility of Advance Ruling is being extended to all resident firms by specifying such
    firms under section 96A (b)(iii) of the Finance Act, 1994.


 A. Amendment to Negative List: to be effective from a date to be notified after
    Finance Bill receives the assent of the President
1. Negative list entry covering "Entry to Entertainment Events and Access to Amusement
    Facilities" has been omitted. Its implications are as follows:
 a) Service Tax shall be levied on the service provided by way of access to amusement
    facility providing fun or recreation by means of rides, gaming devices or bowling alleys in
    amusement parks, amusement arcades, water parks and theme parks.
 b) Service tax to be levied on service by way of admission to entertainment event of
    concerts, pageants, musical performances concerts, award functions and sporting events
    other than the recognized sporting event, if the amount charged is more than Rs. 500 for
    right to admission to such an event.
 c) Service by way of admission to entertainment event, namely, exhibition of
    cinematographic film, circus, recognized sporting event, dance, theatrical performance
    including drama and ballet is exempted from Service Tax from notification No. 25/12-
    ST( Mega exemption Notification)

2. Earlier Negative List covered services by way of any process amounting to manufacture
   or production of goods which includes carrying out any processes for production or
   manufacture of alcoholic liquor for human consumption. Now Service Tax shall be
   levied on contract manufacturing/job work for production of potable liquor for human
   consumption.
3. Earlier Negative List covered services provided by the Government or a local authority
   excluding certain services, as specified, which included "support service" provided by the
   Government or local authority to a business entity. Now all services provided by the
   Government or local authority to a business entity, except the services that are
   specifically exempted, or covered by any another entry in the Negative List, shall be liable
   to service tax.

B. Amendments in Service Tax Rules
1. With effect from 01st March 2015, in respect of any service provided under aggregator
   model, the aggregator, or any of his representative office located in India or an agent of
   aggregator, is being made liable to pay Service Tax if the service is so provided using the
   brand name of the aggregator in any manner. In this regard appropriate amendments
   have been made in rule 2 of the Service Tax Rules, 1994 and notification No. 30/2012-
   ST dated 20.6.2012.
2. With effect from 01st March 2015, rule 4 has been amended to provide that the CBEC
   shall, by way of an order will specify the conditions, safeguards and procedure for
   registration in service tax. In this regard Order No. 1/15-ST, dated 28.2.2015 has been
   issued, prescribing documentation, time limits and procedure for registration. It has also
   been prescribed that henceforth registration for single premises shall be granted within
   two days of filing the application.
3. Rule 4, 4A and 5A: provision for issuing digitally signed invoices is being added along
   with the option of maintaining of records in electronic form and their authentication by
   means of digital signatures. The conditions and procedure in this regard shall be specified
   by the CBEC. The changes are applicable with immediate effect.
4. Rule 6 (6A): provided for recovery of service tax self-assessed and declared in the return
   under section 87 is being omitted consequent to the amendment in section 73 for
   enabling such recovery. This change will come into effect from the date of enactment of
   the Finance Bill, 2015.
5. In respect of services given in below table the service provider has been allowed to pay
   service tax at an alternative rate subject to the conditions as prescribed under rule 6 (7),
   6(7A), 6(7B) and 6(7C) of the Service Tax Rules, 1994. Consequent to the upward
   revision in Service Tax rate, the said alternative rates is revised proportionately as per the
   table given below:

S No.     Name of Service                    Old Rate                     New Rate
1.        Air Travel Agent(Domestic          0.6%                         0.7%
          Bookings)
          Air Travel Agent( International    1.2%                         1.4%
          Bookings)
2.        Life Insurance Service             3 % and 1.5 %                3.5 % and 1.75 %
                                                                          respectively.
3.        Money Changer Service              (a) 0.12 per cent. of the    (a) 0.14 per cent. of the
                                             gross amount of currency     gross     amount       of
                                             exchanged for an amount      currency exchanged for
                                             upto rupees 100,000,         an amount upto rupees
                                             subject to the minimum       100,000, subject to the
                                             amount of rupees 30; and     minimum amount of
                                                                          rupees 35; and
                                              (b) rupees 120 and 0.06
                                             per cent. of the gross    (b) rupees 140 and 0.07
                                             amount of currency       per cent. of the gross
                                             exchanged for an amount  amount of currency
                                             of rupees exceeding      exchanged      for     an
                                             rupees 100,000 and upto  amount      of     rupees
                                             rupees 10,00,000; and    exceeding          rupees
                                                                      100,000 and upto rupees
                                             (c) rupees 660 and 0.012 10,00,000; and
                                             per cent. of the gross
                                             amount of currency (c) rupees 770 and 0.014
                                             exchanged for an amount per cent. of the gross
                                             of rupees exceeding amount of currency
                                             10,00,000, subject to exchanged         for     an
                                             maximum amount of amount             of     rupees
                                             rupees 5000              exceeding      10,00,000,
                                                                      subject to maximum
                                                                      amount of rupees 5000


4.        lottery                            Rs. 7,000/-       &     Rs. Rs. 8,200/- & Rs.
          distributor and selling agent      10,000/-                    12,800/- respectively.
 The above changes will become effective from a date to be notified after Finance Bill receives
the assent of the President

                        Amendments applicable w.e.f. 1st April 2015


   A. Amendment to Mega Exemption Notification

   1. Rationalization of Existing Exemptions

  (a) Exemption presently available on specified services of construction, repair, maintenance,
      renovation or alteration service provided to the Government, a local authority, or
      governmental authority ( vide S. No. 12 of the notification No. 25/12-ST ) shall be
      limited only to:-
      (a) a historical monument, archaeological site or remains of national importance,
      archaeological excavation or antiquity;
      (b) canal, dam or other irrigation work; and
      (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage
      treatment or disposal.
      Exemption to other services presently covered under S. No. 12 of notification No.
      25/12-ST is being withdrawn.

  (b) Exemption to construction, erection, commissioning or installation of original works
      pertaining to an airport or port provide vide entry 14 is being withdrawn. However the
      other exemptions covered under entry 14 will continue unaltered.

  (c) Exemption to services provided by a performing artist in folk or classical art form of (i)
      music, or (ii) dance, or (iii) theatre, will be limited only to such cases where amount
      charged is upto Rs 1,00,000 for a performance.

  (d) Exemption to transportation of food stuff by rail, or vessels or road will be limited to
      food grains including rice and pulses, flour, milk and salt. Transportation of agricultural
      produce is separately exempt, and this exemption would continue.

  (e) Exemptions are being withdrawn on the following services:

              a. services provided by a mutual fund agent to a mutual fund or assets
                 management company,
              b. distributor to a mutual fund or AMC,
              c. selling or marketing agent of lottery ticket to a distributor.

       Service Tax on these services shall be levied on reverse charge basis.

  (f) Consequent to imposition of Service Tax levy on service by way of manufacture of
      alcoholic liquor for human consumption, an amendment is being made in the entry at S.
      No. 30 of notification No. 25/12-ST to exclude carrying out of intermediate production
      process of alcoholic liquor for human consumption on job work from this entry. The
    change shall come into effect from a date to be notified after the enactment of the
    Finance Bill, 2015.

(g) Exemption is being withdrawn on the following service,-

           a. Departmentally run public telephone;
           b. Guaranteed public telephone operating only local calls;
           c. Service by way of making telephone calls from free telephone at airport and
              hospital where no bill is issued.




2. New exemptions introduced

(a) Exemption to any service provided by way of transportation of a patient to and from a
    clinical establishment by a clinical establishment. All ambulance services are covered
    within the scope of this exemption.
(b) Exemption to Life insurance service provided by way of Varishtha Pension Bima Yojna.
(c) Exemption to Service provided by a Common Effluent Treatment Plant operator for
    treatment of effluent.
(d) Exemption to Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail
    packing, labelling of fruits and vegetables.
(e) Exemption to Service provided by way of admission to a museum, zoo, national park,
    wild life sanctuary and a tiger reserve. These services when provided by Government or
    local authority are covered under Negative List.
(f) Exemption to Service provided by way of exhibition of movie by the exhibitor (theatre
    owner) to the distributor or an association of persons consisting of such exhibitor as one
    of it's members.
(g) Exemption to Goods transport agency service provided for transport of export goods by
    road from the place of removal to an inland container depot, a container freight station, a
    port or airport vide notification No. 31/12-ST dated 20.6.2012.
(h) Exemption to service by way of right to admission to,-
        i. exhibition of cinematographic film, circus, dance, or theatrical performances
             including drama or ballet.
       ii. recognized sporting events.
      iii. concerts, pageants, award functions, musical performances or sporting events not
             covered by S. No. ii, where the consideration for such admission is upto Rs. 500
             per person.

    These exemptions are in lieu of activities covered by the Negative List which are
    withdrawn. The change shall come into effect from a date to be notified after the
    enactment of the Finance Bill, 2015.


B. Abatement Notification amended
1. The taxable portion of service of transportation by rail, road and vessel shall be 30%
   subject to a uniform condition of non-availment of CENVAT Credit on inputs, capital
   goods and input services.
2. The taxable portion of value of air transport of passenger for higher classes shall be 60%
   as against economy class for which Service Tax is payable on 40% of the value.
3. Abatement is withdrawn for services provided in relation to chit and Service Tax is
   payable by chit fund foremen on the full consideration received by way of fee,
   commission or any such amount with a facility to avail CENVAT Credit on the same.



C. Reverse charge/Partial reverse charge

1. In relation to manpower supply and security services provided by an individual, HUF, or
   partnership firm to a body corporate, only service receiver to pay service tax as against
   present system of partial reverse charge.
2. Service Tax in respect of mutual fund agent and mutual fund distributor services shall be
   paid by the assets management company or by the mutual fund receiving such services.
3. Distributor of Lottery is required to pay Service Tax in respect of agents of lottery.

D. CENVAT CREDIT RULES
1. Earlier CENVAT credit to service receiver under partial reverse charge was eligible only
   if payment of service has been made to service provider. Now with effect from 1.4.2015
   Rule 4(7) has been amended to allow CENVAT Credit of Service Tax paid under partial
   reverse charge by the service receiver without linking it to the payment to the service
   provider.

E. Other Amendments which shall get incorporated in the said Act on the day the
   Finance Bill, 2015 is enacted.
1. Consideration for a taxable service shall include all reimbursable expenditure or cost
   incurred and charged by the service provider and amount retained by the distributor or
   selling agent of lottery from gross sale amount of lottery ticket or the discount received.
2. Section 73 is being amended in the following manner:
        (a) A new sub-section (1B) is being inserted to provide that recovery of the Service
            Tax amount self-assessed and declared in the return but not paid shall be made
            under section 87, without service of any notice under sub-section (1) of section
            73; and
        (b) sub-section (4A) that provides for reduced penalty if true and complete details of
            transaction were available on specified records, is being omitted.
3. Section 76 is being amended to rationalize the provisions relating to penalties, in cases
   not involving fraud or collusion or wilful misstatement or suppression of facts or
   contravention of any provision of the Act or rules with the intent to evade payment of
   Service Tax, in the following manner,-
        (a) penalty not to exceed ten per cent. of Service Tax amount involved in such cases;
         (b) no penalty is to be paid if Service Tax and interest is paid within 30 days of
             issuance of notice under section 73 (1);
         (c) a reduced penalty equal to 25% of the penalty imposed by the Central Excise
             officer by way of an order is to be paid if the Service Tax, interest and reduced
             penalty is paid within 30 days of such order; and
         (d) if the Service Tax amount gets reduced in any appellate proceeding, then the
             penalty amount shall also stand modified accordingly, and benefit of reduced
             penalty ( 25% of penalty imposed) shall be admissible if service tax, interest and
             reduced penalty is paid within 30 days of such appellate order.
4.   Section 78 is being amended to rationalize penalty, in cases involving fraud or collusion
     or wilful mis-statement of suppression of facts or contravention of any provision of the
     Act or rules with the intent to evade payment of Service Tax, in the following manner,-
         (a) penalty shall be hundred per cent of Service Tax amount involved in such cases;
         (b) a reduced penalty equal to 15% of the Service Tax amount is to be paid if Service
             Tax, interest and reduced penalty is paid within 30 days of service of notice in
             this regard;
         (c) a reduced penalty equal to 25% of the Service Tax amount, determined by the
             Central Excise officer by an order, is to be paid if the Service Tax, interest and
             reduced penalty is paid within 30 days of such order; and
         (d) if the Service Tax amount gets reduced in any appellate proceeding, then the
             penalty amount shall also stand modified accordingly, and benefit of reduced
             penalty (25%) shall be admissible if Service Tax, interest and reduced penalty is
             paid within 30 days of such appellate order.
5.   A new section 78 B is being inserted to prescribe, by way of a transition provision, that,-
         (a) amended provisions of sections 76 and 78 shall apply to cases where either no
             notice is served, or notice is served under subsection (1) of section 73 or proviso
             thereto but no order has been issued under sub-section (2) of section 73, before
             the date of enactment of the Finance Bill, 2015; and
         (b) in respect of cases covered by sub-section (4A) of section 73, if no notice is
             served, or notice is served under sub-section (1) of section 73 or proviso thereto
             but no order has been issued under sub-section (2) of section 73, before the date
             of enactment of the Finance Bill, 2015, penalty shall not exceed 50% of the
             Service Tax amount.
6.   Section 80, that provided for waiver of penalty in certain circumstances, is being omitted.
7.   Section 86 is being amended to prescribe that remedy against the order passed by
     Commissioner (Appeal), in a matter involving rebate of Service Tax, shall lie in terms of
     section 35EE of the Central Excise Act. It is also being provided that all appeals filed in
     Tribunal after the date the Finance Act, 2012 came into effect and pending on the date
     when the Finance Bill, 2015 receives assent of the President shall be transferred and dealt
     in accordance with section 35EE of the Central Excise Act.

 
 
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