“Knowledge will forever govern ignorance; and people who mean to be their owngovernors,must arm themselves with the power which knowledge gives.”
– James Madison
It is my pleasure to present the
of the Frequently Asked Questions’booklet, being published at the behest of the Central Board of Excise and Customs.The tenet of voluntary tax compliance is the corner stone of service taxadministration. It is our endeavor to place as much information about service taxprocedures as possible in the public domain to preclude a non-compliance owing to lackof information and guidance. Dissemination of information and public awareness hasbeen accorded high priority by the service tax administration. Information in the bookletis purely as a measure of public facilitation.The Directorate General has made conscious efforts to keep the language of theanswers simple and crisp. The questions are truly frequently asked, as experienced bythe Board, Directorate and the field formations. However, the booklet is not aimed todiscuss the legal issues and exceptions.The provisions of the relevant Finance Act, notifications and circulars orinstructions of the Board shall prevail over the answers provided in this booklet in caseof any contradiction. While every effort has been made to ensure that the informationcontained in this booklet is upto-date, the Central Board of Excise and Customs andDirectorate General of Service Tax, Mumbai do not hold themselves liable for anyconsequences, legal or otherwise, arising out of the use of any such information.I sincerely acknowledge the remarkable efforts made by Shri Pranesh Pathak,Additional Director, Shri Rakesh Ladwal, Deputy Director, Shri.A.N.Kamble & Shri N.P.Singh, Supdt. in bringing out this edition. I would also like to express my appreciationand thanks to Shri Rakesh Misra, Additional Director General, who motivated hissubordinate officers to take up the task of revising the FAQ booklet in the right earnestand diligently scrutinised its draft.These FAQs and answers will also be available on the official website of theCentral Board of Excise and Customs: www.cbec.gov.in. However,
if you have anydoubts, please contact your nearest Help Centre or Central ExciseCommissionerate/ Service Tax Commissionerate – visit www.cbec.gov.in to findthe addresses and telephone numbers for further clarification.
This Directorate General welcomes suggestions to make this booklet moreuseful.(R.S.SIDHU)Mumbai Director General20
2010. Directorate General of Service Tax