Science Olympiad exam is now online

Owing to huge response from rural students to the Maharashtra Olympiad Abhiyaan, the Maharashtra Knowledge Commission Limited (MKCL) will conduct online science exam for students between class VII and X, the first phase of which ends on September 15.

Under the MKCL's Nurturing Excellence and Talent (NET) programme, students from rural Maharashtra including Dhule, Nanded, Karad, Pandharpur, Solapur among other districts have responded positively. Following which, the MKCL has decided to conduct such exams online.

Yashodhan Kale, co-ordinator of the NET programme, said, "When I travelled to various districts, I realised that students in rural areas had the talent but no information about the Olympiad. Hence, we launched a special programme for rural students and got tremendous response."

Earlier, the students were given a CD pack through which they studied and solved question papers. Now, they can visit the nearby MS-CIT centre, also run by MKCL, and appear for the test online. There are close to 5,000 MS-CIT centres across the state. The online tests have already begun and students can take advantage of it till September 15.

The NET programme consists of a series of three tests for 7th, 8th, 9th and 10th standard students based on the syllabi of International Junior Science Olympiads and two nurturing programmes between them. The quality and difficulty level will also be of international level. Students are eligible to appear for all the three exams. Top 35 students will be recognised as Maharashtra Olympiad scholars.

Income Tax Slab for Fin. Year 2009-2010 & Assessment Year 2010-2011

INDIA INCOME TAX SLABS Fin. Yr. 2009-2010

FOR MEN

Income Tax Slab (in Rs.)	Tax
0 to 1,60,000	No Tax
1,60,001 to 3,00,000	10%
3,00,001 to 5,00,000	20%
Above 5,00,000	30%

FOR WOMEN

Income Tax Slab (in Rs.)	Tax
0 to 1,90,000	No Tax
1,90,001 to 3,00,000	10%
3,00,001 to 5,00,000	20%
Above 5,00,000	30%

FOR SENIOR CITIZEN

Income Tax Slab (in Rs.)	Tax
0 to 2,40,000	No Tax
2,40,001 to 3,00,000	10%
3,00,001 to 5,00,000	20%
Above 5,00,000	30%

Ganesh fest is all about sight and sound now

As Vighnaharta’s sojourn enters the second day, a blithe spirit of festival that has become a global event surrounds his devotees.
However, in its 116th year, the cultural programmes that were once associated with the 10-day long festival have taken a backset. The focus increasingly is shifting on sight and sounds.

The Ganesh festival was introduced by the freedom fighter Lokmanya Tilak in Pune in 1893 to bring about a social and cultural revolution. Another objective was to create awareness among the people and unify them to fight against British rule and free the nation from imperial rule. Over a century later, the themes of the festival as well as expenditure incurred on it have undergone a seachange.

In earlier days, sociocultural activities like quiz, debates, blood donation and tree plantation drives, sports competitions used to be main attractions of the festival.

Nowadays, the emphasis is more on lavish decorations with lakhs being spent on pendals, lighting, music system, and jewellery for idols and such other things. The introduction of polymers and glass fibre about a decade back has brought a revolution in decoration. The larger mandals spend between Rs 10 and Rs 15 lakh on the fest. The emphasis is to create a visual treat. Gone is the spirit of community participation.

Visitors today also spend a only a few fleeting minutes before the idols and move on. The festival is more a means of projecting the clout and resources of organisers.

About 50 years back, Ganesh festival could be organised for as little as Rs 16. Way back in 1967, the Dharampeth Sarvjanik Ganeshotsav Mandal had collected donations of just Rs 16.80 and entire festival was celebrated with that amount, a laughable sum in terms of today’s budget.

“When I started 42 years back, as young volunteer, we had managed to collect Rs 16.80 after days of hard work. The amount was big in those days. There was no stress on decoration. Except the Ganesh idol, all the other materials like decorations, vehicles, and Maha Prasad came from our home. The cost of our first idol was just Rs 3 and even that seemed very expensive,” corporator Baba Maind, president of the mandal, says.

He adds that with rising prices, the budget nowadays exceeds over Rs 10 lakh. Itwari’s Shri Shanti Sarvajanik Ganeshotsav Mandal secretary Ashish Budholiya agrees. “We have to handle lakhs of devotees who throng daily to take Darshan of idol. Our strength of 100 volunteers is insufficient to handle such a large crowd. We have created a replica of famous Tirumala temple and expecting five lakh people to visit us this year. We hardly find any time to conduct cultural activities. Moreover, installation and immersion both is big, lavish affair nowadays, and most of our time goes on managing that,” he explains.

Munna Jaiswal, the president of Shri Ashtavinayak Bahu-uddeshiya Sanstha, that has created a replica of Sheesh-Mahal, feels that with more stress on decoration, socio-cultural programmes are losing their popularity. “We pay a lot of attention on security and other aspects as lakhs of devotees visit our venue. Last year 4.5 lakh followers came to see our decoration and this year we are expecting over 6 lakh devotees. Our entire manpower remains busy in handling the crowd,” he says.

He says when they started in 1990, their budget was just Rs 36,000. “The times have changed and so is the cost. We used to do decorations by ourselves. Now everything, even the gate, is made by professional artisans invited from different parts of the country,” he stresses.

Teen divers help in Ganesh immersion

A band of 30 boys has geared up to help devotees bid adieu to Lord Ganesh at Telangkhedi lake. They accompany the Lord on his journey under water. Interestingly, these children also tell devotees not to pollute the lake water by throwing puja material. Sunil Neware, 16, one of the teen divers and a resident of Futala slum, told TOI that while helping the devotees teenager like him earn something like Rs 2,000 each during the festival.

Devotees take idols for immersion after one, five, seven or 10 days. Sunil said they earned more on fifth and 10th days of festival. He said that though price of every essential commodity and even of idols have increased mani-fold, the young divers have kept our their rates same. The kids charge between Rs 11 and Rs 501 depending on the size of the idol.

Rupesh Atram, an SSC student of Nutan Bharat school and a team member, said that he bunks his classes during these 10-days. These teenagers are helping the devotees since last four years. A few of them have life-jackets which, besides keeping them afloat effort-lessly, also help them attract devotees. “It reassures the devotees that we are trained and experienced,” Sunil said and added that they also followed all rituals like taking three dips in the lake before bidding adieu to lord. While many devotees take their services, some avoid doing so fearing for the kids’ lives. Sandeep Lanjewar, a businessman, on Friday threw the idol in the lake himself. He said that he did not want to take any risk by allowing these children to immerse the idol. “As they are below 18 and I don’t know swimming, I preferred to throw the idol from the bank,” he claimed.

Sunil said he gave half of money earned to his parents, while with rest he purchased clothes for Diwali festival. Some of the older boys have been selected by Ambazari police to act life guards during the last day of immersion. The fire and emergency services department of Nagpur Municipal Corporation will also be deploying trained swimmers to avoid any untoward incident.

They will be deployed in all six lakes-- Telangkhedi, Gandhisagar, Ambazari, Sonegaon, Naik talao and Kalamna dob-- where immersions take place, said the chief fire offi-cer Chandrashekhar Jadhav. Besides, the fire department would also deploy fire tenders at each spot.

Miscreants now targeting schools and colleges

A Godhni-based convent school became the latest target of the burglars. The theft, which came to notice on Tuesday morning, was second such incident at the same site in three months. The incident of minor theft of cash of around Rs 1500 at Delhi Public Convent refreshed the memories of dacoity at the Wonderland High School in which two security men were injured.

The burglars appear to have gained entry after breaking open the lock of the administrative office located at the ground floor in the doublestorey premises. They ransacked the room searching for cash and other valuables but were unable to lay hands on much loot. The cash, basically kept for scholarship of the students, was stolen from the locker of the steel almirah whose lock was found broken. Incidentally, cash was stolen from the same almirah in similar fashion three months ago. Fortunately for the school management, cash around Rs 20-22,000 was shifted by principal Ashwini Patil on Monday from the office. Some more cash was distributed a couple of weeks back as salary.

Director Vinay Sharma’s cabin, attached to the office room, was also ransacked but nothing was stolen from there. “I fear losing important documents of the school. When there was a theft last time, we felt that it might be the handiwork of some local goons. This time we are taking it seriously. I have deployed private security from today onwards,” said Sharma who intends to meet city police chief Praveen Dixit requesting him to improve patrolling.

Sharma said that the school premises was left unmanned after the peon left in the evening. “We contacted the police immediately after the theft was noticed. The police co-operated with us,” said Sharma who informed that the school was worried after the recent theft reported at Gittikhadan police station. Though Koradi policeare yet to crack the dacoity at Wonderland High school, its director Gurjit Kaur appreciated the role of the police.

“The cops have really stepped up their effort. They are still questioning people in that connection. The patrolling has been intensified and a register for keeping tab on the patrolling has been also kept at the school premises,” said Kaur. The dacoits carried the locker out of the administrative office, could not take cash from it. In an earlier incident, miscreants had targeted CP and Berar college. Anup Kumar Singh, additional CP, crime, felt this is the handiwork of miscreants trying their luck wherever they can.

HC rebuff to state govt over Nagpur University's land

In a strong rebuff to the Maharashtra government on its dilly-dallying tactics over returning Nagpur University’s 70-acre land, the Nagpur bench of Bombay High Court has categorically asked the additional government pleader whether there is any political pressure on the issue.

The court directed assistant government pleader (AGP) Bharti Dangre to file a detailed affidavit on the steps taken to hand over university’s land under dispute since the last many years.

Earlier, the judges came down heavily on the government for its failure to remove encroachments even after issuance of several directions. The court stated that it was the responsibility of the state government to give encroachmentfree land to the university.

Earlier, the government told the court that after taking over land in 1971, many encroachers occupied the land and also filed many injunctions in district courts, getting a stay on their removal.

While 39 acres of land is free, 21 acres was encroached. The court then asked the AGP whether the authorities were waiting for the entire land to get encroached.

CBSE teachers slam, students hail std X move

The decision of the Central Board for Secondary Education (CBSE) to make Std X exam optional has evoked mixed reaction from teachers and
students in the city. It was also one of the plans mooted by Union HRD minister Kapil Sibal to de-traumatize the education system. He had mentioned it in his 100-day agenda after taking charge in June earlier this year.

Keshav Nagar high school principal Shrikant Pachpore slammed the move stating that it would kill competitive spirit among the students. “This bizarre step will only reduce the tendency of students to excel. The logical reasoning power starts developing among students from class tenth board exams. With this decision, the importance of this exam will end and quality of education will degrade further. Students allround development would not take place and schools will also lose their importance,” he says.

Kendriya Vidyalaya, Ambazari, principal CD Grace blasted the decision saying that students and parents will have a casual and relaxed approach and this will further dilute the quality of education. “The grade system is still in place along with marks. However, the competitive spirit will not develop among the students and it would be hard to differentiate between brilliant and poor students. I think, the students of Class Xth are mature enough nowadays to appear for the board exam and decide on their future and there’s no need to scrap the exam,” she said.

Vedvati Albal, who was the second all-India topper in Std Xth exam conducted by the CBSE, however hailed the move stating that it will help in reducing the stress and discrimination among students.

“Of course competitive spirit will be not be there anymore as there will be no merit list, but it would lead to a healthy competition. The craze to top the exam will be diminished, but there is chance to score in later stages,” she states.

Chandrika Chakraborty, a state board student feels that making it completely optional would really help. "I don’t think that it should be optional. In fact the minister should think about the future of students. Either he should abolish the 10th board exam in the country or keep it compulsory. It must not be optional,” she said.

Welcoming the move, Nishikant Padalkar, whose daughter is a CBSE student, appreciated the minister’s decision. “In fact, it gives kids to think beyond the books and concentrate more on their practical knowledge. Schools should be aplace to create responsible citizens with expertise in practical knowledge rather than bookish knowledge.”

Kana Roy Chaudhari, the principal of Centre Point (Katol Road), says that it will all depend on a lot of parameters that will be laid out. “I believe that the rule will allow the schools themselves to choose, but only for the current year, if they want to. If that is the case, then we may opt for the mandatory examinations for the students.

However, what our exact course of action will be difficult to state at the moment. We will also be counting on feedback from the parents to make our decision. Then, all the schools will consult their own management before deciding on which format to go with,” she explained.

APPLICATION TO AVAIL THE FACILITY OF FILING EXCISE RETURNS ELECTRONICALLY.

APPLICATION TO AVAIL THE FACILITY OF FILING EXCISE RETURNS ELECTRONICALLY.

To

The Deputy/Assistant Commissioner
(Address of the jurisdictional office)

Subject: APPLICATION TO AVAIL THE FACILITY OF FILING EXCISE RETURNS ELECTRONICALLY.

1. Name of Assessee.
   

2. Excise Control Code (15 digit Excise Registration No.)

3. Category of Excise return presently filed: ER1/ER-2/ER-3/Dealer Return.
   

4. E-mail Address:
   

5. Postal Address:

(Please give a confidential e-mail address and the postal address to which the User Login ID, Password and the present Location Code of the jurisdictional range can be sent) The 15- digit ECC will serve as User ID.

6. I/We request that I/We may be permitted to file my Excise Return electronically. I/We declare that I/We satisfy the conditions of Trade Notice No…................Dated….........................and shall observe the instructions given therein.

I/We undertake to indicate my/our 15-digit ECC in every challan used by me/us for remitting Excise duty in Banks.

If any difficulty is faced in filing the return electronically and getting an acknowledgement from the computer before the due date, I/We shall file manual returns as was done hitherto.

Date:

Place: Name and signature of the authorized person

APPLICATION FOR PERMISSION TO FILE ST3 RETURNS ELECTRONICALLY.

APPLICATION FOR PERMISSION TO FILE ST3 RETURNS

ELECTRONICALLY.

ANNEXURE “A”

To

The Assistant/Deputy Commissioner
Service Tax Cell

SUB: APPLICATION FOR PERMISSION TO FILE ST3 RETURNS

ELECTRONICALLY.

1) Name of Assessee:

2) Category of service(s):

3) Service Tax Registration No.

4) Email Address:

(Please give a trusted e-mail address to which the UserName and Password for access to the E-filing of the Return can be sent)

5) I/We request that I/We may be permitted to file my ST3 Return electronically. I/We declare that I/We satisfy the conditions of Trade Notice No 6/2003 dated 01-04-2003 and shall observe the instructions given therein.

I/We undertake to indicate my/our 15 digit STP code in every challan used by me/us for remitting Service Tax in Banks.

If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, I/we shall file manual returns as was done hitherto.

Date: Name and signature of the

Place: Assessee

Designation with Seal

Central Excise Returns

Towards providing citizen-centric IT enabled services to the general public, it has been decided that electronic filing of central excise returns shall be enabled. In this regard, software has been designed, developed by National Informatics Centre (NIC) in consultation with Central Board of Excise and Customs

The assessee who opts for electronic filing will be provided a user-id and password to access the site and file the return. Similarly each location of the central excise department will be provided a user-id and password to view the filed return online. There is also a facility to download the data of their respective jurisdiction.

Electronic filing of Central Excise Returns

Attention of the Trade is invited to the Government of India, Ministry of Finance & Company Affair, Department of Revenue, Central Excise and Customs, New Delhi’s Circular No. 791/24/2004-CX dated 1^st June’2004 issued under F. No. 206/8/2004-CX-6. The same is detailed out below.

2. All Trade Associations, Chamber of Commerce and Members of Regional Advisory Committee are requested to bring the contents of this Trade Notice to the knowledge of their Constituent Members in general and manufacturers in particular.

********

In continuation of its efforts for-trade-facilitation, Central Board of Excise and Customs proposes to provide the facility of filing the monthly/quarterly excise returns, namely, ER-1, ER-2, ER3 under Central Excise Rules and dealers return prescribed under sub-rule (6) of rule 7 of the CENVAT Credit Rules, 2002 electronically to all manufacturers of excisable goods, EOUs and registered dealers. This facility of e-filing of excise returns will be available with effect from 30-06-2004. The monthly returns pertaining to the month of June 2004 and quarterly return pertaining to April-June, 2004 can be filed electronically by availing this facility. The facility to file excise returns electronically is optional.

2. All assessees and registered dealers who have been allotted 15-digit Excise Control Code (ECC) are entitled to avail the facility of e-filing. Assessees and registered dealers who intend to avail the facility of e-filing of excise returns and TR-6 challans are required to submit an application in the prescribed form (enclosed as Annexure and also available in CBEC’s Website http://exciseandservicetax.nic.in ) to avail the facility of filing their excise returns electronically to their jurisdictional Assistant/Deputy Commissioner of Central excise indicating their e-mail address and postal address of communication to which the user log-in ID, password and the location code are to be intimated.

3. The jurisdictional Central Excise Division will verify the ECC of the assessee and

the present Location Code of the jurisdictional Range with the data available on the System for allotment of Central Excise Registration number (SACER) site and then request the Systems Manager in the Commissionerate to register the request of the assessee for e-filing of returns.

4. The concerned Systems Manager in the Commissionerate Headquarters will create the initial password for the assessee from the Central Server and then communicate the same along with the present Location Code of the assessee under registered post with acknowledgement due. The 15-digit ECC will serve as assessee’s user-id. The date of the aforesaid communication will be intimated by the Systems Manager to the Divisional DC/AC. For better security, it is strongly recommended to the user to change his initial password given by the department after first login and maintain confidentiality of the changed password.

5. The assessee can thereafter access the e-filing web site: http://exciseandservicetax.nic.in through Internet. The Home Page appears on the screen. The button “File your excise returns”, on the left side of the screen needs to be clicked to proceed further. The screen “Central Excise Returns” appears thereafter. On entering the login id and initial password communicated to him at the space provided, the main menu screen appears. Thereafter the assessee will have to select the relevant Central Excise Return (i.e.ER-1, ER-2 & ER-3, dealer’s return) intended to be filed electronically by clicking the appropriate button followed by the “Entry” button.

6. The system will then display a web form for entering the e-return details. After entering the required particulars in the web form and saving the same, the assessee can file the e-return by clicking the “File your Return” option. Before filing/transmitting the returns, the return can be previewed by clicking “PREVIEW” button. By clicking the “PRINT” button in the main menu screen, the assessee can generate a hard copy of the return filed along with the system generated acknowledgement.

7. Provisions are in built for checking/validating the data entered into the forms. Where correction is needed, alerts appear on screen so as to provide an opportunity to the user to make necessary corrections of wrong entries made unintentionally before transmission of the return.

8. To facilitate the assessees, a software for entering the return particulars in offline mode and then to create a text file has also been provided. By using the button “read the data from text file” in the entry form for e-filing (after connecting to the web-site), the details in the text file created can be populated in the form. Similarly Data structure for writing programmes to cull out the required return data from the assessees computers in text file format has also been provided. More details of these facilities are available in the e-filing manual in the e-filing web site.

9. For complete details, the assessees may refer to the “Manual” on the website.

10. Assessees who are filing their excise returns electronically are required to file the details of TR-6 challans using the web form for TR-6 challan available in the e-filing Main Menu screen. They are also required to submit the bank endorsed TR-6 challan copies to the Range officers. Where an assessee who has opted for e-filing of excise returns, faces any technical difficulty and is unable to fill the return electronically; he may be requested to send an e-mail to the address specified by the Commissioner giving details of the nature of difficulty.

11. The facility to file excise returns electronically is provided as a trade facilitation measure. However, it is the legal responsibility of the assessees who are required to file excise returns, to file their returns within the due date as prescribed in the Law. Assessees who have opted to file their returns electronically but are unable to file their returns electronically due to any reason should file their returns manually within the due date.

12. The software provides facility to the departmental officers for viewing the return filed by the assessees and also for taking hard copy of the return filed by the assessee. This facility is available to different categories of officers to access the information pertaining to their jurisdiction. The system also assists the Officer by generating an ‘error report’ based on the in built checks provided in the software. Some of the checks carried out by the system are like correctness of the amount of duty payable, opening balance, closing balance, correctness of the provisional assessment number entered etc. The departmental officers can view this error report and initiate necessary action. Wherever needed, he can take hard copy of the same. This facility is provided only to facilitate the departmental officers and it is their sole responsibility to undertake all required checks to ensure the accuracy and correctness of the returns filed. The system also generates reports indicating the details of the assessee who have filed/ not filed the returns by due dates.

13. The Central Excise Divisional Systems-in-charge should download all the electronically filed returns from the e-filing site and arrange to send the same to the concerned Range officers within three working days from the due date. Returns filed subsequently after the due date should be sent to the Range officers at least once in a week.

14. The facility to file the excise returns electronically is, for the present, only optional. It is likely to take sometime for all assessees to e-file their returns. Therefore, for the present, the returns would be received both manually and electronically.

15. A detailed User Manual, Help line and Frequently Asked Questions are placed on the website.

16. Shri Harish Iyer, Principal Systems Analyst, and Shri. A.Y. Gokhale, Superintendent (Computer Cell), have been designated in this commissionarate for the purpose of attending queries on matters relating to e-filing of Excise Returns. They may be contacted on telephone No. 2564687 and e-mail id cexnag_ngp@sancharnet.in

17. The facility of e-filing of excise returns is an optional facility and does not bar in any way the manual filing of the return by the central excise assessees and the registered dealers.

LISTING OF SBI BANK BRANCHES

Banks of Nagpur Region (Local)

Branch Bank Name	Code No.
SBI MAIN BR. NAGPUR	0200432
SBI ITWARI, NAGPUR	0200518
SBI CENTRAL AVE RD. NAGPUR	0201305
SBI HINGNA I.E. NAGPUR	0201632
SBI RAMDASPETH, NAGPUR	0201633
SBI PACHPAOLI NAGPUR	0203224
SBI MEDICAL COLL. NAGPUR	0203462
SBI VAYUSENANAGAR NAGPUR	0203678
SBI DHARAMPETH NAGPUR	0204872
SBI CHHAONI NAGPUR	0205999
SBI GANDHI GRN. MKT. NAGPUR	0206890
SBI RAVINAGAR NAGPUR	0207504
SBI AMBAZARI NAGPUR	0208238
SBI SURENDRA NAGAR NAGPUR	0208239
BOM BULDI NAGPUR	1100187
BOM MIDC NAGPUR	1100312

Banks outside of Nagpur Region (Out Station)

Branch Bank Name	Code No.
SBI MORSHI	0200278
SBI MANGRULPIR	0200286
SBI BELAPUR	0200294
SBI GADCHIROLI	0200298
SBI AKOLA	0200306
SBI AKOT	0200307
SBI AMRAVATI	0200311
SBI ARVI	0200316
SBI BHANDARA	0200328
SBI BRAMHPURI	0200338
SBI BULDHANA	0200340
SBI CHANDRAPUR	0200346
SBI CHIKHALI	0200349
SBI CHARWA	0200356
SBI DARYAPUR	0200357
SBI DIGRAS	0200367
SBI ACHALPUR	0200371
SBI GONDIA	0200376
SBI HINGANGHAT	0200382
SBI KAMPTEE	0200400
SBI KARANJA	0200404
SBI KHAMGAON	0200407
SBI MALKAPUR	0200419
SBI MEHKAR	0200426
SBI PANDARKAWADA	0200445
SBI PUSAD	0200459
SBI TUMSAR	0200491
SBI UMRER	0200493
SBI WARDHA	0200500
SBI WARORA	0200501
SBI WARUD	0200502
SBI WASHIM	0200503
SBI WANI	0200504
SBI YAVATMAL	0200506
SBI DHAMANGAON RLY.	0200508
SBI MURTIZAPUR	0200528
SBI KATOL	0200563
SBI RAMTEK	0200565
SBI CHANDUR RLY.	0201051
SBI JALGAON JAMOD	0201052
SBI SAKOLI	0201169
SBI SAONER	0201252
SBI PULGAON	0201415
SBI UMERKHED	0201468
SBI ANJANGAON SURJI	0202138
SBI CHANDUR BAZAR	0202147
SBI DEORI	0202148
SBI DHARNI	0202150
SBI JAWAHARNAGAR	0202156
SBI MALEGAON	0202162
SBI MANDURA	0202166
SBI RISOD	0202173
SBI SHEGAON	0202176
SBI TIRODA	0202180
SBI WARSA	0202183
SBI BALLARPUR	0203078
SBI MANGRUL (DASTGIR)	0203447
SBI PATANBORI	0203453
SBI TIOSA	0203459
SBI PARAS	0203612
SBI AKOLA. (OLD CITY)	0203784
SBI AMARAVATI CAMP	0203866
SBI KORADI DIST:NAGPUR	0203904
SBI SAKHARKHEDA	0203954
SBI K. K. NAGAR DIST : NAGPUR	0203990
SBI BHADRAVATI ORD. FACT	0204711
SBI TALODHI, BALAPUR	0204712
SBI MOUDHA DIST : NAGPUR	0204813
SBI TELHARA.	0204818
SBI JETPURAGATE RAMNAGAR	0204831
SBI BADNERA	0204884
SBI PATANSAVANGI	0205444
SBI WARDHA C.L.T. WARDHA	0205764
SBI YETTAPALLI	0205910
SBI DHANORA	0205911
SBI CHANDRAPUR IND. EST.	0205939
SBI RAMDASPETH AKOLA	0206180
SBI GADCHANDUR	0206757
SBI CEMENT NAGAR	0206872
SBI PAONI	0207359
SBI MIDC KHAMGAON	0207392
SBI FOREST C. CHANDRAPUR	0207676
SBI AWAPUR	0207924
SBI MIDC BUTIBORI	0209689
BOM CHIMUR	1100178
BOM SINDEWAHI	1100180
BOM WARDHA	1100192
BOM UMERKHED	1100274
BOM ALLAPALLI	1100276
BOM DEULGAONRAJA	1100416
BOM BHISI	1100639

Service Tax FORM ST - 3

Return of service tax credited to the Government of India for the

Period _______________________ to ___________________ Commissionerate:

1.	Name of the assessee ________________________________
2.	Whether an individual or proprietary firm or partnership firm or any other (please specify) ____________________
3.	Category of services __________________________
4.	Service Tax Registration No. _____________________

Month(s)	Value of Taxable service charged or billed (indicate break-up of the amount month-wise)	Value of taxable service realised (indicate break-up of the amount month-wise)	Amount of service tax payable	Amount of service tax adjusted in terms of sub-rule (3) of rule 6 of the Service Tax Rules, 1994		Amount of interest, if any payable
1	2	3	4	5		6
Amount paid			Total amount paid {7(a)+7(b)+7(c)}		Challan No. and date/Journal Slip No. and date
Service tax paid to the Government credit	Interest paid	Any other amount paid
7(a)	7(b)	7(c)	8
please specify and enclose documentary evidence			please specify on what account the amount has been paid

I/We declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

Place :

Date :

Signature of the assessee or his
Authorized Representative

Assessment Memorandum Assessment Memorandum

1	The service tax has been paid correctly.
2	The service tax has been short/excess paid to the extent of Rs._____________ The correct assessment of the service tax is as per the following details:
	The assessee is requested to pay the deficiency of Rs.________ within 10 days from the receipt of this Assessment Memorandum. The assessee may apply for refund, if any, in______________.

Date:

(Signature and stamp of the
Central Excise Officer)

---

CIRCULAR

F.No.B.11/1/2001-TRU
Government of India
Ministry of Finance
Department of Revenue

9th July, 2001

Subject: Tax on 15 New Services to be effective from 16.7.2001- Instructions regarding.

Kindly refer to section 137 of the Finance Act, 2001 (14 of 2001) which, inter-alia, provides for the levy of service tax on 15 new services.

2. It has been decided that the levy and collection of service tax on the newly introduced shall be effective from the 16.7.2001. (Vide notification No. 4/2001-ST, dated 9.7.2001)

3. As you are aware, certain legislative amendments were made in sections 67, 69 to 74, 75, 77, 79, 82, 84 to 86 of the Finance Act, 1994 vide section 137 of the Finance Act, 2001. All these changes will be effective from 16.7.2001. The Service Tax Rules, 1994 have also been amended. Notification No. 5/2001-ST dated the 9th July, 2001 has been issued in this regard. These amendments are also effective from the 16.7.2001.

4. Legislative changes:

4.1 The most significant legislative change made in the service tax provisions relates to the introduction of self-assessment procedure vide amendment of section 70 of the Finance Act 1994. Section 71 has also been amended to provide for verification by the Superintendent for correctness of the tax assessed by the assessee on self-assessment basis. Where service tax on any services provided has escaped assessment or has been under assessed, the Assistant Commissioner / Deputy Commissioner of Central Excise (AC/DC) is required to pass an order of assessment. In view of the amended provisions, the Superintendent of Central Excise is not required to pass any order of assessment. He should only refer the matter to AC/DC concerned along with his observation and report.

4.2 Section 67 of the Finance Act, 1994 has been amended to provide for a comprehensive definition of value of taxable service instead of separate definitions for each of the services. However, there is no change in the definitions relating to existing taxable services. Accordingly clarifications/circulars issued in this regard in the past will continue to hold good.

4.3 Section 69 has been amended to specify that application for registration shall be made to the "Superintendent of Central Excise".

4.4 Section 73 has been amended to provide for recovery of service tax in the case of erroneous refunds. Further, the power to initiate action for recovery of service tax has been specifically vested with the Assistant Commissioner / Deputy Commissioner of Central Excise. As such only the designated officer is to exercise the power under section 73.

4.5 Section 75 has been amended to provide for charging of interest at the rate of twenty four percent per annum (instead of the rate of one and half percent per month) for delayed payment of service tax.

4.6 A new section 75A has been inserted to provide for a fixed (non discretionary) amount of penalty of five hundred rupees for failure to apply for registration.

4.7 Section 77 has been amended to provide for a penalty not exceeding rupees one thousand for the failure to file the service tax return within the due date.

4.8 It may be noted that sections 69 to 74, 78, 79, 82, 84, 85 and 86 have also been amended specifying the authority (by designation) empowered to take action under these sections. As such powers under these section may be exercised only by the designated authority.

5. Amendments to Service Tax Rules, 1994

1. Consequential amendments in Service Tax Rules, 1994, have been made in view of introduction of self-assessment procedure and amendment in various sections of Chapter V of the Finance Act, 1994 to provide for specific reference to the designation of the authority empowered to take action. Notification No. 5/2001-ST refers.

2. In relation to "insurance auxiliary services" provided by the insurance agents, it has been prescribed that the service tax shall be paid by the Insurance Company (Insurer). Notification No. 5/2001-ST refers.

6. Amendment in Form ST-1 : A new column has been inserted in ST-1 form for furnishing PAN number by the assesse. Wherever PAN number has not been allotted or not applied for, same may be indicated in the ST-1 form. Notification No. 5/2001- ST refers.

7. Extension of service tax to fifteen more services: In regard to the new services, which will be subject to service tax from 16th July, 2001, certain issues have been brought to notice during the course of discussion with the concerned Association. These have been discussed and clarified in the Annexures appended as per details below.

(i)	Scientific and technical consultancy service
(ii)	Photography service
(iii)	Convention service
(iv)	On-line information and database access and/or retrieval
(v)	Broadcasting service
(vi)	Insurance auxiliary services
(vii)	Banking and other financial services
(viii)	Port services
(ix)	Authorised service station for service or repair of motorcar and two wheeled motor vehicle
(x)	Video tape production service
(xi)	Sound recording service
(xii)	Telegraph services
(xiii)	Telex service
(xiv)	Facsimile service
(xv)	Leased circuits

The section or clause nos. referred to hereinafter are the sections or clauses of the Finance Act, 1994 as amended by the Finance Act, 2001.

8. The Commissioners are requested to issue suitable trade notices for the benefit of the new assesses detailing the scope and coverage of the new services, gist of the service tax procedures and formalities to be complied with by the assessees, formats of the application for registration, service tax returns, etc., the manner of payment of service tax, the banks through which service tax payments can be made and other relevant aspects.

9. In case of any doubts or difficulties arising in the implementation of service tax on the new services, which require clarification at the Board's level, the Commissioners are requested to bring the same to the notice of the undersigned immediately along with their suggestions/views for resolving these difficulties.

(T. R. Rustogi)
Joint Secretary (TRU)
Telephone: 301 2687