Budget'15 Analysis- Service Tax

BUDGET’ 2015 HIGHLIGHTS
BUDGET ESTIMATE FROM TAXES:
Gross Tax receipts are estimated to be Rs. 14,49,490 crore.
Devolution to the States is estimated to be Rs. 5,23,958 crore.
Share of Central Government will be Rs. 9,19,842 crore.
Non Tax Revenues for the next fiscal are estimated to be Rs. 2,21,733 crore.
All the major amendments in the field of indirect taxes have been made in the Budget’ 2015 keeping in mind
four broad themes:
 Job creation through revival of growth and investment and promotion of domestic manufacturing and ‘Make in India’
 Minimum government and maximum governance to improve the ease of design business
 Improving the quality of life and public health through Swachh Bharat Initiatives.
 Stand alone proposals to maximise benefits to the economy.

BUDGET’ 2015 HIGHLIGHTS
SOME OF THE AMENDMENTS ARE LISTED BELOW
 Efforts being made on various fronts to implement GST from next year.
 Education cess and the Secondary and Higher education cess to be subsumed in Central Excise Duty and Service Tax
 Rate of Excise Duty has been increased to 12.5%
 Rate of service tax has been increased to consolidated 14% w.e.f. such date as notified by central government. This has been
done to facilitate transition to GST.
 Enabling provision to levy Swachh Bharat cess at a rate of 2% or less on all or certain services, if need arises.
 Online central excise and service tax registration to be done in two working days.
 Central excise/Service tax assesses to be allowed to use digitally signed invoices and maintain record electronically
 Time limit for taking CENVAT credit on inputs and input services increased from 6 months to 1 year.
 Basic Custom duty on certain inputs, raw materials, inter mediates and components in 22 items, reduced to minimise the
impact of duty inversion.
 SAD reduced on import of certain inputs and raw materials.
 Wealth-tax replaced with additional surcharge of 2 per cent on super rich with a taxable income of over Rs. 1 crore annually.
 No change in rate of personal tax.
 Corporate tax proposed to be reduced from 30% o 25% over the next four years, starting from next financial year.

DETAILED AMENDMENTS THROUGH FINANCE BILL, 2015
(All provisions of Finance Bill to be applicable from the date of its enactment. However, some Sections as
specified shall be applicable from the date to be notified by Central Government).
Section 65B
(Applicable from the date to be notified by CG)
DEFINITIONS
NEW DEFINITIONS INSERTED
1. “Foreman of chit fund” shall have the same meaning as is assigned to the term “foreman” in section 2 of the Chit Funds Act, 1982;’
2. “Government” means the Departments of the Central Government, a State Government and its Departments and a Union territory
and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required
to be kept in accordance with article 150 of the Constitution or the rules made thereunder;’;
3. “Lottery distributor or selling agent” means a person appointed or authorised by a State for the purposes of promoting, marketing,
selling or facilitating in organising lottery of any kind, in any manner, organised by such State in accordance with the provisions of the
Lotteries (Regulation) Act, 1998’;

Section 65B
DEFINITIONS
SOME DEFINITIONS AMENDED
1. In the definition of “Process amounting to manufacture or production of goods”, the Process amounting to manufacture or
production of alcoholic liquors for human consumption has been excluded.
2. In the definition of the term “Service”, the “Explanation 2” has been substituted as follows:-
‘Explanation 2. – For the purposes of this clause, the expression “transaction in money or actionable claim” shall not include––
i. Any activity relating to use of money or its conversion by cash or by any other mode, from one form, currency or denomination,
to another form, currency or denomination for which a separate consideration is charged;
ii. Any activity carried out, for a consideration, in relation to, or for facilitation of, a transaction in money or actionable claim,
including the activity carried out––
• By a lottery distributor or selling agent in relation to promotion, marketing, organising, selling of lottery or facilitating in
organising lottery of any kind, in any other manner;
• By a foreman of chit fund for conducting or organising a chit in any manner.’

Section 65B
DEFINITIONS
SOME DEFINITIONS DELETED
1. Definition of “Amusement facility” deleted
2. Definition of “Entertainment Event” deleted
3. Definition of “Support Service” deleted

Section 66B
CHARGE OF SERVICE TAX
Rate of Service Tax has been increased from 12.36% to the consolidated 14%. Education cess @ 3% shall not be charged extra on the
rate of 14%.
The new Service Tax rate shall come into effect from a date to be notified by the Central Government after the enactment of the Finance
Bill, 2015.
Till the time the revised rate comes into effect, the ‘Education Cess’ and ‘SHEC’ will continue to be levied in Service Tax.
However, a cess to be called the Swachh Bharat Cess, shall be levied as service tax on all or any of the taxable services @ 2% on the
value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto.
Thus, total rates for service tax shall be 16% (i.e. 14% + 2%) after the levy of Swachh Bharat Cess.

Section 66D
NEGATIVE LIST OF SERVICES
(Four Services of Negative List Amended)
1. Services provided by Government or local authority amended
• Pre amendment, the support services provided by Government to business entities were taxable.
• Post amendment, all the service provided by Government or local authority to business entities are made taxable.
(The service tax is required to be paid by the service recipient)
2. Any process amounting to manufacture or production of goods were covered in the negative list
Post amendment, processes amounting to manufacture or production of alcoholic liquors for human consumption has been made
taxable.
3. In the service relating to “Betting, gambling, lottery” the explanation has been inserted.
As per the explanation, “betting, gambling or lottery” shall not include the lottery distributor or selling agent or foreman of chit fund;

Section 66D
NEGATIVE LIST OF SERVICES
4. Admission to entertainment events or access to amusement facilities has been made taxable;
Thus, 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. Service tax to be levied
on service by way of admission to entertainment event of concerts, pageants, musical performances concerts, award functions, etc.
Section 66F
CLASSIFICATION
Section 66F (1) prescribes that unless otherwise specified, reference to a service shall not include reference to any input service used for providing such
services.
An illustration has been inserted for greater clarity
The services by the Reserve Bank of India, being the main service within the meaning of clause (b) of section 66D, does not include any agency service provided
or agreed to be provided by any bank to the RBI.

Section 66F
CLASSIFICATION
Such agency service, being input service, used by the RBI for providing the main service, for which the consideration by way of fee or
commission or any other amount is received by the agent bank, does not get excluded from the levy of service tax by virtue of inclusion
of the main service in clause (b) of the negative list in section 66D and hence, such service is leviable to service tax.’.
Section 67
VALUATION OF TAXABLE SERVICE
In section 67, the definition of the term “Consideration” has been defined as follows to include the reimbursement of expenses:—
‘(a) “Consideration” includes–
i. Any amount that is payable for the taxable services provided or to be provided;
ii. Any reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to
provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed;

Section 67
VALUATION OF TAXABLE SERVICE
iii. Any amount retained by the lottery distributor or selling agent from gross sale amount of lottery ticket in addition to the fee or
commission, if any, or, as the case may be, the discount received, that is to say, the difference in the face value of lottery ticket and
the price at which the distributor or selling agent gets such ticket.’.
This has been done to nullify the judgement of Delhi High Court in case of “Intercontinental Consultants”, which says that the
reimbursement of expenses are not taxable.

Section 73
Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
1. New sub section (1A) relating to recovery of self assessed service tax liability has been inserted.
2. Sub section (4A), giving benefit of reduced penalty of 1% p.m. if the penalty is paid before SCN is deleted.
Thus, 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.

Section 76
PENALTY FOR FAILURE TO PAY SERVICE TAX
This section has been substituted with the new provisions which are as follows:-.
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 10% 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 CEO 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.

Section 78
PENALTY FOR SUPPRESSING, ETC. OF VALUE OF TAXABLE SERVICES
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 100% 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 CEO 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.

Section 78B
TRANSITIONAL PROVISIONS
This section speaks for the transitional provision. As per this section, where no notice or order has been issued before the date
of enactment of Finance Bill’ 2015, the amended provisions of Section 76 and 78 shall prevail.
Section 80
PENALTY NOT TO BE IMPOSED IN CERTAIN CASES
Section 80, that provided for waiver of penalty in certain circumstances, is being omitted.

Section 86
APPEALS TO APPELLATE TRIBUNAL & SETTLEMENT COMMISSION
Appeals to Appellate Tribunal
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.
t 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.
Settlement Commission
Certain changes have been made in the provisions relating to Settlement Commission. These provisions, contained in the
Central Excise Act, 1944, are made applicable to Service Tax, through section 83 of the Finance Act, 1994.

AMENDMENTS IN SERVICE TAX LAW BY NOTIFICATIONS
Notification No 03/2015 Dt. 1st March, 2015 (Applicable w.e.f. 1st March, 2015)
Vide this notification, the service tax notification 42/2012 dated 29th June 2012 has been rescinded.
The notification 42/2012 was issued for giving exemption to services provided by a commission agent located outside India engaged
by the exporter of goods in India.
Reason/Impact
This notification has been rescinded as the service provided by foreign commission agent is covered under Rule 9 of Place of Provision
of Service Rules’ 2012 vide amendment by Notification No 14/2014 (Applicable w.e.f. 1st Oct 2014) and accordingly not liable to be
taxed. Hence, no need for this exemption.

Notification No 04/2015 Dt. 1st March, 2015 (Applicable w.e.f. 1st April, 2015)
Vide this notification, the service tax notification 31/2012 dated 20th June 2012 has been amended to include Land Custom Station.
Notification 31/2012 grants exemption to service provided to an exporter for transport of the said goods by GTA in a goods carriage
 From any container freight station or inland container depot
 To the port or airport, as the case may be, from where the goods are exported; or
Reason/Impact
With the present notification, the benefit has been extended to the GTA service provided upto the land custom station also.

Notification No 05/2015 Dt. 1st March, 2015 (Applicable w.e.f. Different dates)
Service Tax Rules’ 1994 Amended
1. In Rule 2 certain Definitions inserted (Applicable w.e.f. 01st March’ 2015)
(aa) “Aggregator” means a person, who owns and manages a web based software application, and by means of the
application and a communication device, enables a potential customer to connect with persons providing service of a
particular kind under the brand name or trade name of the aggregator;’
(bca) “Brand name or Trade name” means, 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;’;
2. New “Rule 4C” inserted (Applicable w.e.f. 01st March’ 2015)
Preservation of Electronic records allowed. With this new rule, any invoice, bill or challan may be authenticated by means
of a digital signature.

Notification No 05/2015 Dt. 1st March, 2015 (Applicable w.e.f. Different dates)
3. Rule 5 relating to Records has been amended (Applicable w.e.f. 01st March’ 2015)
• Rule 5 has been amended to include that the Records under this rule may be preserved in electronic form and every
page of the record so preserved shall be authenticated by means of a digital signature.
• Further, the board shall specify the conditions to be followed by an assessee preserving digitally signed records.
4. Amendment to Rule 6(6A) relating to the recovery of self assessed service tax liability (Applicable w.e.f. the date of
the enactment of the Finance Bill)
• Rule 6(6A) relating to recovery of self assessed service tax liability has been omitted.
5. Special Rates as provided Under Rule 6 for Air Travel Agent, Life insurance, Money changer, Lottery distributor or
selling agent has been changed to give effect to the increase in service tax rates from 12% to 14%. (Applicable w.e.f.
the date to be notified by CG)

Mega Exemption Notification Amended
SOME EXEMPTIONS CHANGED
1. Entry No 2 relating to health care services substituted
• Old:- Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
• New:-
i. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
ii. Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;”;
(With this amendment , the ambulances has also been exempted)
2. Entry No 16 relating to service provided by artist in Folk of Classical art form has been substituted
• Old:- Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services
provided by such artist as a brand ambassador;
• New:- Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the
consideration charged for such performance is not more than Rs. 1 Lac:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.”
(Thus, with this amendment, if the consideration charged for a particular event is more than Rs. 1 lac, then the entire amount is
taxable)

3. Entry No 20 and 21 relating to transportation of goods by Rail, Vessel and GTA has been amended
• Old:- Transportation of Foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic
beverages has been exempted; or
• New:- Transportation of milk, salt and food grain including flours, pulses and rice has been exempted;"
(Thus, with this amendment, the transportation of tea, coffee, jaggery, sugar has been made taxable and the transportation of pulses
and rice has been made exempted)
SOME EXEMPTIONS DELETED
1. In Entry no 12 relating to the construction services provided to Government, the following are made taxable.
• A civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business
or profession;
• A structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;
• A residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation
1 to clause 44 of section 65 B of the said Act;
2. In Entry no 14 relating to the construction of original works pertaining to Port and Airport has been made taxable.

3. In Entry No 29, the following services has been made taxable
• Mutual fund agent to a mutual fund or asset management company;
• Distributor to a mutual fund or asset management company;
• Selling or marketing agent of lottery tickets to a distributer or a selling agent;
4. In Entry no 30, the carrying out an intermediate production process as job work in relation to alcoholic liquors for human
consumption has been made taxable.
5. Entry 32 has been deleted. Consequently, the following are made taxable:-
“Services by way of making telephone calls from -
a) Departmentally run public telephone;
b) Guaranteed public telephone operating only for local calls; or
c) Free telephone at airport and hospital where no bills are being issued;”

SOME MORE EXEMPTIONS GIVEN
1. In Entry no 26A, item (c) inserted
Varishtha Pension Bima Yojana has been made exempted.
2. New Entry 43 inserted, which gives the following exemption:
“Services by operator of Common Effluent Treatment Plant by way of treatment of effluent;”
“Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change
or alter the essential characteristics of the said fruits or vegetables;”
“Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;”
Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor
as one of its members;”;

6. New Entry 47 inserted, which gives the following exemption: (Applicable from the date to be notified by CG)
“47. Services by way of right to admission to,-
i. Exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet;
ii. Recognised sporting event;
iii. Award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where
the consideration for admission is not more than Rs 500 per person.”
SOME DEFINITIONS INSERTED
‘(zab) “Recognised Sporting Event” means any sporting event,-
i. Organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
ii. Covered under entry 11.’;

Notification No 07/2015 Dt. 1st March, 2015 (Applicable w.e.f. Different Dates)
Reverse Charge Notification 30/2012 amended
1. New services introduced in Reverse Charge.
• Services provided or agreed to be provided by a Mutual Fund Agent or Distributor, to a mutual fund or asset management company;
(This is made taxable, hence covered under reverse charge) (Applicable w.e.f. 01st April’ 2015)
• Services provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent;”
(Applicable w.e.f. 01st April’ 2015)
• Provided or agreed to be provided by a person involving an aggregator in any manner --- The aggregator of the service. (Applicable
w.e.f. 01st March’ 2015)
(“Aggregator” means a person, who owns and manages a web based software application, and by means of the application
and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the
brand name or trade name of the aggregator;’)
2. In the Support services provided by the government, the word support has been deleted. ((Applicable from the date to be notified
by CG)
3. The services provided by way of Supply of Manpower and security services are now covered under 100% reverse charge. Earlier
the ratio was 25:75. (Applicable w.e.f. 01st April’ 2015)

Notification No 08/2015 Dt. 1st March, 2015 (Applicable w.e.f. 01st April’ 2015)
Abatement Notification 26/2012 amended
1. No Cenvat credit shall now be allowed for the services of transportation of goods and passengers by Rail. (There is an abatement of
70% for transportation of goods and passengers by rail, still the government allowed the full cenvat credit. However, with this
notification, the cenvat credit shall not be available.
2. Abatement for “Transport of passengers by Air in Business Class” reduced.
Pre amendment, the abatement for transportation of passengers by Air was 60 %.
Post amendment, the abatement for transportation of passengers by Air in Economy class is 60%, however, in a class other than
economy class is 40%.
Thus, service tax of 2.8% (i.e. 20% of 14%) is increased on business class air tickets.
3. Abatement on “Goods Transportation Agency” reduced from 75% to 70%.
Thus, service tax on GTA service in increased by 0.7%.
4. Abatement for “Service provided in relation to Chits” has been deleted.
Thus, post amendment, the services in relation to Chits are now taxable at 100% value instead of previous 70%.

Notification No 08/2015 Dt. 1st March, 2015 (Applicable w.e.f. 01st April’ 2015)
5. Abatement for “Transport of goods in a vessel” has been increased.
Pre amendment, the abatement was 60%, now the abatement has been increased to 70%. Thus, transportation of goods by vessel is
made cheaper by 1.4%.
Thus, post amendment, the service tax on transportation of goods in a Vessel or Rail or GTA has been aligned. All these are now
taxable at 30% (i.e. rate of service tax is 4.2%, considering the service tax rate as 14%).

Notification No 09/2015 Dt. 1st March, 2015 (Applicable w.e.f. 01st March’ 2015)
Advance Ruling
With this notification, the central government has notified the “Resident Firm” who can also make an application to the advance ruling,
where,
a. “Firm” shall have the meaning assigned to it in section 4 of the Indian Partnership Act, and includes-
• The limited liability partnership as defined in the Limited Liability Partnership Act, 2008; or
• Limited liability partnership which has no company as its partner; or
• The sole proprietorship; or
• One Person Company.
b.
• “Sole proprietorship” means an individual who engages himself in an activity as defined in sub-clause (a) of section 96A of the
Finance Act, 1994.
• “One Person Company” means as defined in section 2 of the Companies Act, 2013.
c. “Resident” shall have the meaning assigned to it in section 2 of the Income-tax Act, 1961 in so far as it applies to a resident firm.

Notification No 06/2015- Central Excise Dt. 1st March, 2015 (Applicable from different dates)
Cenvat Credit Rules’ 2004 amended
1. Rule 4(1) specifying the conditions of taking Cenvat credit on Inputs amended. (Applicable w.e.f. 01st March’ 2015)
Time limit for taking cenvat credit within 6 months of the date of invoice has been increased to 1 year.
Cenvat credit can now be taken on receipt of input directly in the premises of the job-worker.
2. Rule 4(2) specifying the conditions of taking Cenvat credit on Capital Goods amended. (Applicable w.e.f. 01st March’ 2015)
Cenvat credit can now be taken on receipt of capital goods directly in the premises of the job-worker.
3. Rule 4(5) specifying the procedure to be followed for transferring Input and Capital Goods to the premises of Job Worker has been
amended. (Applicable w.e.f. 01st March’ 2015)
• Pre amendment, the Input or Capital goods transferred to the premises of the job worker should be received back within 180 days.
• Post amendment, the Input must be received within 180 days and the capital goods must be received in 2 years.
4. Rule 4(7) specifying the conditions of taking Cenvat credit on Input Services amended.
Time limit for taking cenvat credit within 6 months of the date of invoice has been increased to 1 year. (Applicable w.e.f. 01st March’
2015)

The cenvat credit of service tax paid under partial reverse charge mechanism can now be taken after the payment of service tax. Pre
amendment, the value of taxable service must also be paid for taking the cenvat credit under partial reverse charge. (Applicable w.e.f.
01st April’ 2015)
5. Rule 5 specifying the “Refund of cenvat credit to exporter of goods and services” has been amended. (Applicable w.e.f. 01st March’
2015)
The definition of “export goods” has been inserted to mean any goods which are to be taken out of India to a place outside India.
6. Rule 6(1) specifying the condition of “non-availment of cenvat credit on Input and Input services used in relation to the exempted
goods or exempted services” has been amended. (Applicable w.e.f. 01st March’ 2015)
Exempted Goods shall now include Non–Excisable Goods. Thus, the cenvat credit shall also be reversed in respect of non excisable
goods.
Value of non excisable goods for the purpose of reversal of cenvat credit shall be the invoice value.

7. Rule 9(4) has been amended to specify that the importer shall also make records for transferring cenvat credit. (Applicable w.e.f.
01st March’ 2015)
8. Rule 14 relating to the “Recovery of Cenvat credit wrongly taken or erroneously refunded” has been substituted for a greater
clarity. (Applicable w.e.f. 01st March’ 2015)
9. Rule 15 relating to the “Confiscation and Penalty” has been amendment to give effect to the amendments made by Finance Bill’
2015. (Applicable w.e.f. the enactment of Finance Bill’ 2015)

Soon coming up with...........
•Detailed analysis on budget amendments – Central Excise
•Detailed analysis on budget amendments – Custom
•Knowing the impact of budget on Indirect taxes – with CA Raman
Singla (video)
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Budget'15 Analysis- Service Tax

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Budget'15 Analysis- Service Tax