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Showing posts with label Service Rules. Show all posts
Showing posts with label Service Rules. Show all posts

7th Pay CPC - Amendment of Service Rules/Recruitment Rules.

No.AB-14017/13/2016-Estt(RR)-Pt
Government of India
Ministry of Personnel P.G & Pensions
Department of Personnel and Training

North Block, New Delhi
Dated:18.01.2017

OFFICE MEMORANDUM

Subject: – Seventh Central Pay Commission’s recommendations – amendment of Service Rules/Recruitment Rules.

The undersigned is directed to refer to this Departments OM No.AB.14017/61/2008-Estt.(RR) dated 24/03/2009 regarding amendment of Service Rules/ Recruitment Rules in pursuance of Sixth Pay Commission’s recommendations. The revised pay structure recommended by 6th CPC and approved by the Government included a number of ‘merged grades’ with a common Pay Band and Grade Pay.

2. In order to regulate the service rendered in the pre-revised scale where there have been merger of more than one grade into one with a single grade pay, it was advised that a Note to the following effect may be inserted under relevant columns in the Schedule of RRs and under relevant provisions in Service Rules.

“Note: For the purpose of computing minimum qualifying service for promotion, the service rendered on a regular basis by an officer prior to 1.1.2006/the date from which the revised pay structure based on the 6th CPC recommendations has been extended, shall be deemed to be service rendered in the corresponding grade pay/pay scale extended based on the recommendations of the Commission. For purposes of appointment on deputation/ absorption basis, the service rendered on a regular basis by an officer prior to 1.1.2006/the date from which the revised pay structure based on the 6th CPC recommendations has been extended, shall be deemed to be service rendered in the corresponding grade pay/pay scale extended based on the recommendations of the Commission except where there has been merger of more than one pre-revised scale of pay into one grade with a common grade pay/pay scale, and where this benefit will extend only for the post(s) for which that grade pay/pay scale is the normal replacement grade without any upgradation.”

3. It has been observed that after implementation of 7th CPC there are only a few cases of merger/upgradation of pay scale. However in cases where merger/ upgradation of pay is recommended in the 7th CPC and the same has been accepted, there is a need to provide a Note on similar lines as above with relevant changes i.e. the date 1.1.2006 needs to be replaced with 1.1.2016 and “6th CPC” is to be replaced with “7th CPC”. In other cases the Note as referred above need not to be prescribed in the RRs/SRs where no merger/ upgradation are involved as per 7th CPC recommendations.

(G. Jayanthi)
To Director (E-I)

Latest Procedure for Verification and Scrutiny of Service Tax Returns.

The CBEC vide its circular no 185/4/2015 dated 30th June 2015 has revised the procedure for scrutiny of the service tax returns. This is a step towards ensuring whether the self­assessment carried out by the assessees is in line with the provisions of the prevailing service tax law. A two fold procedure has been prescribed which consists of an online scrutiny of all the service tax returns and a detailed manual scrutiny of the returns of select assessees. The new procedure shall be applicable with effect from 1st August 2015. A brief about the new procedure is as below.

Online Scrutiny

  • It shall be carried out for all the returns without exception.
  • Purpose / Coverage of Online Scrutiny
  • Arithmetic checks of the tax calculation.
  • Timely compliance in terms of payments made and filing of returns.
  • Ensuring completeness of the information furnished.
  • Identification of Non­filers and Stop­filers.
  • The online scrutiny is carried out by ACES and the returns containing any errors shall be marked for review and correction by the range officers.

Detailed Manual Scrutiny (“DMS”)

  • Applicable from F.Y. 2014 ­15 and onwards and will be carried out on a yearly basis.
  • Assessee Selection Criteria
  • Tax Paid (Cash + Cenvat) should be less than Rs. 50 Lacs. The Chief Commissioner may select assessee with tax paid more than 50 Lacs in certain cases.
  • Equal number of assessees shall be selected in each of the three bands based on the quantum of service tax payments viz. up to 10 Lacs, 10 ­ 25 Lacs and 25 – 50 Lacs.
  • Assessees selected for audit in the past three years shall not be selected for DMS.
  • An assessee cannot be subjected to both Audit and DMS.

Purpose / Coverage of DMS

  • Taxability of Services, whether all taxable services covered, including taxability as per reverse charge mechanism.
  • Valuation of services as per valuation rules.
  • Appropriateness of Abatements, Exemptions and Tax Rates.
  • Appropriateness of Cenvat Credit.
  • Detailed reconciliation with the Income Tax Return (ITR) and Records.

Process and level of verification.

  • The scrutiny will be carried out at the Range office. No visits to the assessee premises.
  • 15 days intimation to be given to the assessee before initiating the DMS process.
  • The data as per the service tax returns and the income tax returns shall be compiled and analysed for the past three years viz. FY 2012 – 13 to FY 2014 ­15. This is to facilitate a better understanding of the details of the assessee by the assessing officer. This shall be done by referring to the service tax returns and income tax returns filed by the assessee.
  • Sample invoices, debit / credit notes, agreements and any other relevant documents shall be verified for determining the taxability and valuation of service.
  • Whether Service tax liability on reverse charge has been discharged appropriately.
  • The abatements and exemptions claimed, if any, are after fulfilling the prescribed conditions.
  • The eligibility and availment of cenvat credit, with specific reference to Rule 6 of the cenvat credit rules shall be verified. (Rule 6 applies in a case where the assessee is a provider of both taxable services as well as exempted service)
  • Appropriate applicability of the various rules, for eg. The place of provision rules to check the export of services.
  • Every possible aspect of the service tax return shall be reconciled with the information furnished in the income tax return. Some areas are indicated below:
  1. Total amount of output service provided with the total revenue as per ITR.
  2. Category wise classification of output service shall be broadly linked with the section under which TDS has been deducted as per the Form 26AS. An indicative list correlating the service categories with the TDS sections is given in annexure III to the above referred circular.
  3. Payments made in foreign currency as appearing in ITR along with service tax paid on import of services. (Eg. Legal and professional expenses incurred in foreign currency are required to be disclosed separately in the ITR)
  4. Certain expense heads in the ITR which prima facie appears to be of the nature of services covered under the reverse charge mechanism along with the service tax paid on reverse charge basis. (Eg. Freight expense may get covered under reverse charge provisions of transport of goods by road service)
  5. Reconciliation of tax amounts – both output tax collected and input credit claimed.
  6. Advances received from the customers as appearing as a liability in ITR and whether service tax has been paid on the same.
Time Limits

  • The intimation letters for FY 2014 – 15 shall be issued by the 15th July 2015 and the DMS process shall be initiated by 1st August 2015.
  • A time limit of one month to three months has been prescribed for completion of the DMS.

Source: www.caclubindia.com - CA Yash Goyal

Aadhaar (UID) number is now in Service Books of Government Servants

Dopt issued orders regarding the maintenance of service book of Central Government employees and instruction also given to all ministries and departments to include the Aadhaar number in the service book of all Central Government employees. Aadhaar number is a unique identification of each employee, which will be used in bio-metric attendance in future.

Inclusion of Aadhaar (Unique Identification) number in Service Book of Government servants – Dopt Orders issued on 3.11.2014


No.Z-20025/9/2014-Estt.(AL)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
Block-IV, Old JNU Campus,
New Delhi, November 3rd 2014
OFFICE MEMORANDUM

Subject: Inclusion of Aadhaar (Unique Identification) number in Service Book of Government servants

The undersigned is directed to invite attention to the provisions of the Supplementary Rules which relate to maintaining records of service of a Government employee. As per provisions of SR 199 every step in a Government servants’ official life must be recorded in his Service Book and each entry attested by the Head Of Office. As per SR 202, Heads of Offices are to obtain the signatures of the Government servants in token of their having inspected their Service Books annually. Further Rule32 of the CCS (Pension) Rules 1972 provides for issuing a communication on completion of 18 years of service, as part of preparatory work for sanctioning pensionary benefits. The Service Books at present contains details of bio data, posting details, qualifying service, security details, HBA, CGHS, CGEGIS, LTC, etc.

2. It has been decided to include the respective Aadhaar numbers also of all Government servants in their Service Books. The e-Service Book format already provides fields for Aadhaar number of the Government servant.

3. All Ministries/Departments of the Government of India are requested to ensure that the Service Books of all employees have an entry of the employees’ Aadhaar number. The attached and subordinate offices under their control may also be suitably instructed for compliance.

(Mukul Ratra)
Director

Source: www.persmin.nic.in

Updated Interest Rates on late deposit of service tax

Simple interest rate enhanced, where there is short payment or delay in payment of service tax, vide notification no. 12/2014-ST, dated 11th July, 2014

As per section 75, interest on delayed payment of service tax would be as follows:
  • Turnover below Rs. 60lacs in F.Y/preceding F.Y.–15% p.a
  • Turnover above Rs. 60lacs in F.Y/preceding F.Y. – 18% p.a.
Another Simple interest rates per annum payable under section 75, to vary on the basis of extent of delay in payment of service tax w.e.f. 1st October, 2014 are as under :

Extent of delay Simple interest rate per annum:
  • Up to six months            18%
  • From six months and up to one year    24%
  • More than one year            30%

All amendments in Service Tax changes by Budget-2014.

The Hon'ble Finance Minister Mr. Arun Jaitley had placed an Union Budget 2014-15 on 10th July, 2014, while presenting Budget Finance Minister introduced the Finance (No.2) Bill-2014, In this Finance Bill-2014 Finance Minister amendments made in Chapter V of Service Tax. The services sector has been ensure to its stability and continuity.  The Finance Minister further carry with some little changes which has been made in Service Tax by limited figers. These all changes in previous Service Tax a set of notifications are as under:

All New amended Notifications in service Tax after India Budget 2014

Notification No. 06/2014-Service Tax
Amendment in Notification No.25/2012-Service Tax - Mega exemption notification

Notification No. 07/2014-Service Tax
Amendment in Notification No.12/2013 - Exemption on services provided to SEZ authorised operations

Notification No. 08/2014-Service Tax
Amendment in Notification No. 26/2012 - Abatement rates

Notification No. 09/2014-Service Tax
Service Tax (Amendment) Rules, 2014

Notification No. 10/2014-Service Tax
Amendment in Notification No. 30/2012 - Notification under sub-section (2) of section 68 - Reverse Charge

Notification No. 11/2014-Service Tax
Service Tax (Determination of Value) Amendment Rules, 2014

Notification No. 12/2014-Service Tax
Prescribes rate of Interest for late payment of service tax - Section 75

Notification No. 13/2014-Service Tax
Point of Taxation (Amendment) Rules, 2014

Notification No. 14/2014-Service Tax
Place of Provision of Services (Amendment) Rules, 2014

Notification No. 15/2014-Service Tax
Resident private limited company specified as class of person for the purpose of Advance Ruling

Circular 178-4-2014-Service Tax

Increased Interest Rate on Late Deposit of Service Tax w.e.f. 01.10.2014

Extent of Delay
Simple Interest Rate per Annum
Up to 6 Months
18%
More than 6 months and upto 1 Year
18% for 1st Six Months and 24% for the period of delay beyond 6 months
More than 1 year
18% for 1st Six Months,  24% for 6 months and 30% for the period of Delay beyond one year.


Limit for mandatory e-payment under ST reduced to Rs. 1 lakh from Rs. 10 lakhs w.e.f. 01.01.2014

The Central Government has third amendement vide Notification No 16 /2013-Service Tax, New Delhi, the  22nd November, 2013 to Rule 6(2) of the Service Tax Rules, 1994 which is as under:

RULE 6 OF THE SERVICE TAX RULES, 1994 - PAYMENT - SERVICE TAX - LIMIT FOR MANDATORY E-PAYMENT REDUCED FROM RS. 10 LAKHS TO RS. 1 LAKHS

TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,   SECTION 3, SUB-SECTION (i)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No 16 /2013-Service Tax
New Delhi, the  22nd November, 2013
1 Agrahayana, 1935 Saka

G.S.R   (E).-In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 ( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,  namely:-
1.    (1) These rules may be called the Service Tax  Third ( Amendment) Rules, 2013.
(2)  They shall come into force on the 1st day of January, 2014.

2.    In the Service Tax Rules, 1994,  in rule 6,  in sub-rule (2),  in the proviso,  for the words “ rupees ten lakh” , the words   “ rupees one lakh”   shall be substituted.

F.No: 137/116/2012- Service Tax
(Rajeev Yadav)
Director

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,  Sub-section (i) vide notification No. 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R 546(E), dated the  28th June, 1994 and was last amended by notification No 5/2013- Service Tax, dated the 10th April, 2013, vide GSR 236 (E) dated the 22nd February, 2013.

ST Return Due Date extended up to 10th Sep., 2013 and Download Free Excel/XML Utility.


By the order of Central Board of Excise and Custom Department No. 4/2013, the Service Tax Return due date extended upto 10th September, 2013 for the period of 01.10.2012 to 31.03.2013.  This order has been issued due to avoid congestion and inconvenience in the last minute, all assesses are hereby advised to start e-filling Service Tax Return immediately and not to wait till the last date.

F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***

New Delhi, dated the 30th August, 2013
Order No: 4/2013-Service Tax


In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the  Form ST-3  for the period from 1st October 2012 to 31st March 2013, from 31st August, 2013 to  10th September, 2013.

The circumstances of a special nature, which have given rise to this extension of time, are as follows: 
“ Difficulties have been faced by  assesses in uploading the offline utilities”.

Himani Bhayana
Under Secretary (Service Tax)
Central Board of Excise and Customs


To
All Chief Commissioners of Central Excise / Customs and Central Excise
Directors General of Service Tax /Central Excise Intelligence /Audit/Systems All Commissioners of Central Excise/ Customs and Central Excise
All Commissioners of Service Tax
All Commissioners LTU
All Additional Directors General Systems

Download Excel Utility/XML Schema (Click Here)

Counting of Services of Non-Net/Set Teachers working in Non-Agriculture Universities & Affiliated Colleges.

The Commission deliberated on the issue regarding appointment of various teachers in the State of Maharashtra from September 19,1991 until April 3, 2000 and resolved that all such appointments made on regular bases by various universities in the State of Maharashtra where the university has granted exemption to teachers from the requirement of NET in terms of the UGC Regulations, 1991 and subsequent Notification dated 24.12.1998 and where the representation has been forwarded to Commission seeking further approval in relation to such regular appointments made during the said period w.e.f. September 19,1991 till April 3, 2000 is approved. It further resolved that a communication in this regard be sent to the universities concerned and the State of Maharashtra.

As may be seen from the above decision of the Commission, the Commission has taken the said decision in respect of all such appointments made on regular basis by various universities during the period from September 19, 1991 to April 3, 2000. Therefore the services of such teachers for all purposes should be counted from the date of their regular appointment.

The actual date of effect for grant of exemption to a particular candidates shall be the date of exemption actually granted by the universities to the concerned candidate appointed on "Regular Basis".

The actual date of grant of exemption shall be the date when exemption was granted by the universities to the candidates concerned appointed on regular basis during the period w.e.f. 19.09.1991 to 03.04.2000.

2nd Quarter Service Tax Return Filing date extended upto 15.04.2013

Central Board of Excise & Customs has extended e-filing of (ST-3) service tax return date for the period from 01.07.2012 to 30.09.2012 upto 15th April, 2013 vide Order No: 1/2013-Service Tax dated 06.03.13. Service Tax Payee file 2nd Quarter Return in Form ST-3 and Custom Department provide new ST-3 return form for the period 01.07.2012 to 30.09.2012 and for the period 01.10.12 to 31.03.2013 will be announced later.

CBES further informed that new ST-3 is online return form for the period 01.07.2012 to 30.09.2012 is expected to be available  by 20.03.2013.

2nd Quarter Service Tax Return date extended upto 15th April, 2013

F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance                     
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 6th March, 2013
ORDER NO: 1/2013-Service Tax

In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3 for the period from 1st July 2012 to 30th September 2012, from 25th March, 2013 to 15th April, 2013.

The circumstances of a special nature, which have given rise to this extension of time, are as follows:

a) The Form ST-3 is expected to be available on ACES around 20th March, 2013.

b) This will result in all the assessees attempting to file their returns in a short time period, which may result in problems in the computer network and further delay and inconvenience to the assessees.

Himani Bhayana
Under Secretary (Service Tax)
Central Board of Excise and Customs

To
All Chief Commissioners of Central Excise / Customs and Central Excise
Directors General of Service Tax /Central Excise Intelligence /Audit/Systems
All Commissioners of Central Excise/ Customs and Central Excise
All Commissioners of Service Tax
All Commissioners LTU
All Additional Directors General Systems

How to Claim Service Tax Refund?

Service Tax Refund claim application is in prescribed form i.e. Form-R which is in triplicate submit to Jurisdictional Asstt./Deputy Commissioner of Central Excise/Service Tax Department.

Service Tax Refund Claim should be submit within time limit period.  The period is not more than 1 year after submitting the Final Quarter in prescribed format u/s. 11B of the Central Excise Act, 1944 which has been made applicable to Service Tax refund matters also.

ST Refund claim an application should be accompanied by documentary evidence to the effect that the amount claimed as refund is the amount actually paid by him in excess of the Service Tax due and the incidence of such tax claimed as refund has not been passed on to any other person.

ST-3 Modified Excel Utility for Service Tax Return Quarter First.


Earlier ACES has upload modified version to submit Service Tax Return form ST-3 for the quarter April 2012 to June 2012 in Excel Base. This Excel Based Modified Utility form ST 3 will work offline and not online. It means that the assessee cannot fill the ST-3 form online and upload to ACES website after logging on.  Lastly we aware with extended date to file your Service Tax Return for Quarter April-June vide order No. 3/2012 dated 15.10.12.
 
Offline Excel Base Modified Service Tax Return ST-3 Utility by ACES :
Service Tax
Excel Utilities
Last Updated
XML Schema
Last Updated
Download ST3 Return Excel Utility
(For Filing ST-3 returns for the period upto Oct-Mar 2011)
06-04-2012
06-04-2012
Download ST3 Return Excel Utility
(For Filing ST-3 returns for the Quarter April-June 2012)
22-10-2012
22-10-2012

Service Tax Return Date extended by One Month from 25.10.2012 to 25.11.2012

In respect to furnishing 1st Quarter Return of Service Tax, the Central Board of Excise and Customs has Extended by one Months i.e. from 25.10.2012 to 25.11.12 vide order no. 3/2012 dated 15th Oct. 2012.

F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs  
New Delhi, the 15th  October,2012 
ORDER NO: 3/2012                                           

     In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the  return for the period 1st April 2012 to 30th June 2012, from 25th October, 2012 to  25th November,2012.

The circumstances of a special nature which have given rise to this extension of time are as follows:
a)  ACES will start releasing the return in Form ST3 in a quarterly format,  shortly before the
due date of 25th October,2012.

b)  This will result in all the assesses attempting to file their returns in a short time period, which may result in problems in the computer network and  delay and inconvenience to the assesses.

(S.M. Tata)
Commissioner Service Tax
Central Board of Excise and Customs

e-Payment of Service Tax Procedure.

As per Service Tax Norms the payment of ST should paid by e-payment procedure.  Therefore the Service Tax e-Payment procedure is as follows:
  • To pay Excise Duty and Service Tax online, the Assessee has to enter the 15 digit Assessee Code allotted by the jurisdictional Commissionerate.
  • There will be an online check on the validity of the Assessee Code entered.
  • If the Assessee code is valid, then corresponding assessee details like Name, Address, Commissionerate code  etc. as present in the Assessee Code Master will be displayed.
  • Based on the Assessee Code, the duty / tax i.e. excise duty or service tax to be paid will be automatically selected.
  • The Assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax depending on the type of duty / tax to be paid.
  • At a time the assessee can select upto six Accounting Codes.
  • The assessee should also select the bank through which payment is to be made.
  • On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net-banking site of the bank selected.
  • The taxpayer will login to the net-banking site with the user id/ password provided by the bank for net-banking purpose and enter payment details at the bank site.
  • On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
Bank List for e-Payment:
  • Allahabad Bank
  • Axis Bank
  • Bank of Baroda
  • Bank of India
  • Bank of Maharashtra
  • Canara Bank
  • Central Bank
  • Corporation Bank
  • Dena Bank
  • HDFC Bank
  • ICICI Bank
  • IDBI Bank Ltd.
  • Indian Bank
  • Indian Overseas Bank
  • Oriental Bank of Commerce
  • Punjab National Bank
  • State Bank of Bikaner and Jaipur
  • State Bank of Hyderabad
  • State Bank of India
  • State Bank of Indore
  • State Bank of Mysore
  • State Bank of Patiala
  • State Bank of Travancore
  • UCO Bank
  • Union Bank of India
  • United Bank of India
  • Vijaya Bank
To Pay Service Tax by e-Payment facility with the above banks (Click Here)

On Railway Fare of AC & First Class Service Tax be charged w.e.f. 01.10.2012

Now traveling by Train in AC and First Class coach is going to more expensive from 01.10.2012 due to Service Tax Department levied Service Tax on fare of AC and First Class.  Due to this decision of Service Tax Department railway fare increases around 3.6% from 01.10.2012.  

LEVY OF SERVICE TAX ON RAILWAY PASSENGERS TRAVELLING IN AC CLASS/FIRST CLASS FROM 1stOCTOBER 2012
PRESS RELEASE, DATED 27-9-2012

In compliance of the provisions contained in Finance Bill 2012 and subsequent notifications issued by Ministry of Finance, the Service Tax in case of railway travel, which was exempted upto 30th September 2012, will be levied on the fare of passenger services in the following classes from 1st October 2012.

(i)    AC First Class,
(ii)   Executive Class,
(iii)  AC-2 tier Class,
(iv)   AC-3 tier class,
(v)    AC Chair Car class,
(vi)   AC Economy class and
(vii)  First Class.

Since an abatement of 70% has been permitted on passenger services by Ministry of Finance, the Service Tax will be charged on 30% of total fare including reservation charge, development charge, superfast surcharge which would be calculated as follows:-

(i)   Service Tax of 12% will be charged on 30% of fare (equivalent to 3.6% on the total fare)
(ii)  Education Cess of 2% on Service Tax will be added (equivalent to 0.072% on total fare) and
(iii) Higher Education Cess of 1% on Service Tax will also be added (equivalent to 0.036% on total fare)
(iv)  Total Service Tax implication will be (i)+(ii)+(iii)=3.708% on the total fare.

On Concessional value tickets/PTO tickets etc. service charge will be levied on 30% of the total fare actually being paid by the passengers.

The Service Tax will also apply to tickets issued in advance for journeys to commence on or after date of implementation of Service tax. In the case of tickets already issued excluding service tax, the service tax on total fare including development charge, superfast surcharge, reservation fee, etc. date of implementation of Service Tax will be recovered either by TTEs in the train or by the Booking Offices before commencement of the journey by the passengers. Commercial Inspectors and TIAs have been instructed to visit all important stations and ensure that service tax is levied on tickets issued as per the revised rates. Commercial Officers have also been asked to make surprise checks at the stations and ensure that Service Charges are levied from date of implementation of Service Tax.

The amount of Service Tax collected from passenger will be deposited with the Ministry of Finance as per procedure. Finance Departments of Zonal Railways have been instructed for proper accountal and remittance of Service Tax amount to the Government.

In case of refund of passenger fare, if any, refund of Service Tax shall be claimed by the passenger from the concerned Service Tax authority. No refund shall be made by the Railways on this account. For the purpose of claiming refund, Chief Commercial Manager (CCM) office of concerned Zonal Railway shall issue a certificate to passenger detailing the amount of refunds to be signed by an Officer authorized by CCM, which shall be countersigned by the Dy. Chief Account Officer (DCAO) or officer authorized by them for this purpose.

Important G.R. for Teaching and Non-Teaching Staff regarding Appointments, Administrative Work & Others.

Every Employee always find Old and New Government Resolutions for personal Information. In order to this we are searching most useful and important Government Resolutions regarding New Appointment for Teaching Staff, Pay Fixation, Ph.D. & M.Phil. Teachers appointment, Teachers Workload etc. And for Non-Teaching Staff - Workload, Staffing pattern, Cash Allowance, Promotions, Remuneration for workload of Non-Grantable Course along with maximum limit of Gratuity etc.

Download the following Government Resolutions for more information:


Important G.R. for Teaching Staff
1
6 January 2000
2
11-Jun-76
3
15 May 2000
4
19 May 2001
5
7 Sep. 2001
6
06-Jul-07
7
06-Jul-07
Important G.R. for Non-Teaching Staff
1
26Aug.1999
2
28-May-02
3
26Sep.1995
4
17 Oct.1988
5
23 Dec.1998
6
18 Sep.2007
7
16 Aug.2007
8
18 Sep.2007
9
1990 & 1992
Other Imp. G.R. for Teaching & Non-Teaching Staff
1
12-Jun-07
2
15 Jan.2001
3
19 Apr.1997
4
23-Jul-92
5
19-Mar-05
6
10 Feb.2006
7
27-Jul-06
8
27 Jan.1999
9
25-May-06
G.R. & Format of Pension Case for Teaching & Non-Teaching Staff
1
27-Nov-87
2
10 Aug.1994
3
13-Jul-86
4
27-Sep-94
5
23-Nov-93
6
12-Aug-99
7
5 Jan.2002
8
12 Jan.2007
9
12 Jan.2007
10
Pension1
11
Pension
12
Format
13
Format
14
Format
15
Format