Stating the occurrence of multiple festivals and tensions etc in the month of October, 2013, the  UP Commercial Tax Department has extended the due date of filing Form 26 (Annual Return) for the FY 2012-13 upto 30-11-2013.

The relevant circular is reproduced here for ready reference:

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CBEC adds another exemption to the exemptions already enumerated in the mega exemption notification no-25/2012.

In a fresh move, CBEC gives the undermentioned service, exemption from whole of the service tax leviable thereon ;

“Services provided in relation to serving of food or beverages by a canteen maintained  in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year.”

The relevant notification is reproduced here for ready reference:

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Making exercise of his powers, The honorable Governor of UP has issued a notification, bearing no-1315 coming into effect from 08-10-2013 applicable only in case of transactions between dealer and:

(a) a Department of the Central Govt. or of any State Govt.; or

(b) a Local Authority under any Act for the time being in force in the State of Uttar Pradesh; or

(c) a Corporation or Undertaking established or constituted by or under a Central Act or a Uttar Pradesh Act; or

(d) a University or an Educational Institution or a Training Centre.

According to the above mentioned notification, every purchaser of goods,while discharging his liability towards the seller of goods,  as a consideration for purchase of goods, shall DEDUCT an amount equal to four percent of the value of goods.

The relevant notification is reproduced here for ready reference:

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UP Vat Act 2008 has been amended by UP Value Added Tax (AMENDMENT) Act, 2013.

The detailed point to point comparison in new and old enactments will be hosted in our blog very soon.

The relevant notification is reproduced  here for ready reference:

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Mitigating the large scale confusion, chaos and ambiguity, finally CBEC has come up with a clarification on the leviability of Service Tax on Restaurants.

Since 01-04-2013,when a modification was done in the mega exemption notification, an uncertainty existed on the ambit of service tax in case of  a complex where air conditioned as well as non-air conditioned restaurants were operational.

The clarification states that in such cases, the services provided in relation to serving of food or beverages by a restaurant, eating joint or mess, having the facility of air conditioning or central air heating in any part of the establishment, at any time during the year (hereinafter referred as ‘specified restaurant’) will only be liable to service tax,and the scope of taxability extends to services provided in other areas such as swimming pool,open area by that specified restaurant.

This clarification will be applicable even in case of a common kitchen in that complex, and the services provided by non specified restaurants will be exempted and credit entitlement will be as per the Cenvat Credit Rules.


The relevant clarification is reproduced here for ready reference:

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Statutory obligations for October, 2013.


05-10-2013–(if payment done online then 06-10-2013)Service Tax/Excise- Quarterly/Monthly Payment.

07-10-2013- TDS / TCS monthly payment.

10-10-2013- Excise Monthly Return.

25-10-2013- Service Tax Half Yearly Return(ST-3) for the period April,2013-September,2013.

15-10-2013- PF Monthly Payment.

15-10-2013- TDS / TCS Quarterly Return.

20-10-2013- VAT/CST  Monthly Payment and Monthly Return.

21-10-2013- ESI Monthly Payment.

31-10-2013- UP VAT Annual Return –Form 26.