section (1) of section 102A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following amendment to Schedule B to the said Act and direct that the said amendment shall come into force on the 1st March,2008, namely:—
AMENDMENT
In PART-II of the said Schedule B, after serial No. 25, the following new serial and the entry against it shall be inserted, namely: —
“25A. Cashew kernel and Cashew nut”
[No.8013-CTA-14/2007/F.] By Order of the Governor
Sd/- P.K. ROUT
FINANCE DEPARTMENT
No. CTA-214/08 - 11791(230)/F, Dt. 15.3.08 To
All Departments of Government, All Heads of Departments.
Sub:- Release of payments by State Government to its service providers only after reference of Service Tax Registration / Service Tax Code and Accounting Code in the invoices / Receipts-regarding.
On the basis of advices rendered by the Director General of Service Tax, Mumbai instructions have been issued on earlier occasions for strict compliance of the provisions of Service Tax with further advice that wherever any taxable services are received by the State Government / State Government Undertakings, proper Service Tax Registration number / Service Tax code and Accounting Code be insisted upon in the invoice / receipt issued by Service Providers and payment to service providers be released only after ascertaining the above mandatory requirements. In this connection, Finance Department Memo No. CTA-4/05-4182(230)/F., Dt. 25.1.05, No.2208/F., Dt. 17.1.06 and No. 48262/F., Dt. 25.11.06 may please be referred to.
2. The Director General of Service Tax, Mumbai in his D.O. Letter No. V/DGST/30-Misc.-101/2007 / 778 Dt. 15.02.2008 has brought to the notice of the State Government that private contractors are providing taxable service of maintenance or repair of immovable properties such as Roads, Air Ports, Railways, Buildings, Parks, Electrical Installations, Repairs of dams, Maintenance of Parks etc. falling under the taxable service of “Management, Maintenance or Repair Services” and services of constructions of office buildings, overhead water tanks, laying electrical towers, construction of shops etc. falling under the taxable service “Construction-Commercial or Industrial Service”, to the local Government bodies, such as Municipal Corporations, Housing Board etc. The field formations of Central Exercise Department are facing difficulties in getting information such as the nature of service received from such service providers and total amount paid for such services by the various State Govt. Deptts, Local bodies and Undertakings to these service providers. As such, collection of service tax dues from such taxable services is not being assessed properly.
3. Under the circumstances he has requested to advise the State Govt. Deptts. and Undertakings that whenever any taxable services are received by them, proper Service Tax registration number / Service Tax Code and accounting code be insisted upon in the invoices / receipts received from service providers and after ascertaining the aforesaid mandatory requirements, payment of Service Tax portion be released to the Service Providers. A copy of D.O. Letter No. V/DGST/ 30-Misc-101/2007 / 778 Dt. 15.2.2008 received from Director General Service Tax, Mumbai is enclosed for reference.
4. It is therefore once again reiterated that the advice of Director General of Service Tax should be strictly followed by All Departments of Govt., All Heads of Deptt., All PSUs, Municipal Corporations and other Local Bodies while receiving any taxable service for ensuring Service Tax Compliance. All sub-ordinate offices/ PSUs / Agencies under their administrative control may also be instructed accordingly. It is further instructed that the details of payment made in favour of private contractors may be informed to the Addl. Commissioner, Central Excise / Customs and Service Tax, Bhubaneswar–I, C.R. Building, Rajaswa Vihar, Bhubaneswar- 751007 for identifying potential taxable Service Providers.
Sd/- R.N.Senapati
DIRECTORATE GENERAL OF SERVICE TAX 9th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug, Parel, Mumbai - 400012 G.V. NAIK
DIRECTOR GENERAL Tel : 022-2410 2585 Fax: 022-2417 8515
D.O.F No.V/ DGST/30-Misc-101/2007 / 778 Mumbai, the 15th February, 2008
Dear
Shri Ajit Kumar Tripathy,
Subject : Payment of Service Tax by the Departments & undertakings of the State Governments – reg.
Recently, with additions of more services in the ambit of Service Tax, now 100 services (the details of which are available on www.cbec.gov. in) are liable for Service Tax @ 12.36% (12% Service Tax plus 2 % education cess plus 1% secondary and higher education cess.) 2. It is reported by the field formation that private contractors are providing taxable service of maintenance or repair of immovable properties such as Roads, Airports, Railways, Buildings, Parks, Electrical Installations, Repairs of dams, Maintenance of parks, etc. falling under the taxable service of “Management, Maintenance or Repair Services”, and services of Construction of office building, Overhead water tanks, Laying electrical towers, Construction of shops etc, falling under the taxable service “Construction – Commercial or Industrial Service”, to the local Government bodies, such as Municipal Corporations, Housing Boards etc. It is also reported that the field formations are facing difficulties in getting information such as complete and correct address of the service providers, nature of services received from such service providers and total amount paid for such services by the various State Government Departments, local bodies and undertakings to these service providers. In the absence of above information, the field formations are unable to approach the service provider directly for collection of Service Tax dues.
3. You are, requested to advise the State Government departments and undertakings that whenever any taxable services are received by them, proper Service Tax registration number/ Service Tax code and accounting code be insisted upon in the invoices / receipts received from the service providers and after ascertaining the aforesaid mandatory requirements, payments of service tax portion be released to the service providers. You are therefore, requested to issue suitable instructions to various departments and undertakings of the State Government.
4. For providing the insight into the service tax procedure, I am enclosing a copy of booklet “Service Tax : Frequently Asked Questions” For further information, your subordinate offices may visit the website of Central Board of Excise & Customs – www.cbec.gov.in
With high regard,
Yours Sincerely,
Sd/- (G.V. NAIK)
Encl: As above. To
Shri Ajit Kumar Tripathy, Chief Secretary,
FINANCE DEPARTMENT
NOTIFICATION The 31st March 2008