The CBDT has extended the due date of efiling Tax Audit Report  31-10-2013.

However the assessees are required to manually furnish the same within the due date i.e. 30-09-2013.

Also care should be taken of the fact that no extension has been granted for submission of Income tax Return.


The relevant order is reproduced here for ready reference:

Download (PDF, 98KB)





CBEC exempts courses approved by National Skill Development Corporation from Service Tax.

Earlier, services by way of education as a part of an “approved vocational education course” were not liable to service tax as they are included in the negative list of services (Clause (l) of section 66D). The definition of “approved vocational education course” under section 65B(11) had been amended vide the Finance Act, 2013 to inter alia exclude therefrom the course run by an institute affiliated to the National Skill Development Corporation (NSDC) resulting liable for service tax. However, vide this notification, the courses run by an institute affiliated to NSDC has been reinstated by inserting entry no. 9A in the Mega Exemption List.
Accordingly, educational courses which is intend to prepare persons as per demand of emerging economy, industry or professions & offered by an institute affiliated to “National Skill Development Corporation” is covered within the scope of Mega Exemptions and thus, exempt from levy of service tax except for the period from 10th May 2013 to 10th Sep. 2013.

The relevant notification is reproduced here for ready reference:

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CBEC gives an ad-hoc exemption for taxable services provided by the Hotel or Restaurant in the flood affected State of Uttarakhand.

In exercise of the powers conferred by sub-section (2) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do and that there are circumstances of exceptional nature as mentioned above, hereby exempts the following taxable service provided to any person in the State of Uttarakhand, from the whole of service tax leviable thereon under section 66B of the Finance Act, 1994 (32 of 1994), namely:-

i.        Services by way of renting of a room in a hotel, inn, guest house, club, campsite or other commercial place meant for residential or lodging purposes;

ii.        Services provided in relation to serving of food or beverages by a restaurant, eating joint or  mess

This exemption order is applicable for the above mentioned taxable services provided during the period 17th September, 2013 to 31st March, 2014.


The relevant order is reproduced here for ready reference:

Download (PDF, 119KB)


Giving one last opportunity, CBDT  has extended the last date for receipt of ITR-V at CPC (Bengaluru) upto 31.10.2013 for A.Y. 2012-13 & 2011-12 for returns e-filed in F.Y. 2012-13.

The relevant notification is reproduced here for ready reference:

Download (PDF, 112KB)



Statutory obligations for September, 2013.


05-09-2013–(if payment done online then 06-09-2013)Service Tax/Excise- Monthly Payment.

07-09-2013-TDS / TCS monthly payment.

10-09-2013-Excise Monthly Return.

EXTENDED TO 10-09-2013- Service Tax Half Yearly Return(ST-3) for the period Oct,2012-March,2013.

15-09-2013- PF Monthly Payment.

15-09-2013- Advance Tax (2nd Installment for Corporate Entities and 1st for others)

20-09-2013- VAT/CST  Monthly Payment and Monthly Return.

21-09-2013- ESI Monthly Payment.

30-09-2013- Income Tax Return by Corporate/Audit, Business & Other assessees