Clarification on service tax liability on fumigation service of export cargo

Department of Revenue has issued a clarification on tax liability of fumigation services on export cargo. On examination, the Department is of the opinion that the fumigation on export cargo including agricultural / horticultural produce, whether loaded into containers or otherwise, does not satisfy the definition of ‘cleaning activity’ under section 65 (24b) of the Finance Act, 1994. Notification No.41/2007-ST dated 06^th October, 2007 as amended by Notification No. 42/2007-ST dated 29^th November, 2007 exempted the specialized cleaning services of containers used for export of goods.

Notification No. 132/1/2011-ST dated 12^th January, 2011

Statutory compliances under Indirect Taxation for the month of February, 2011

Act	Particulars	Due date
Income Tax Act, 1961	Remittance of TDS & TCS for the month of January, 2011	On or before 7th Febraury, 2011
	Filing of TDS & TCS returns for the month of January, 2011	On or before 15th February, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th February, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th February, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th February, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th February, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th February, 2011
	Filing of monthly returns by all units for receipt & consumption of inputs out of PLA where excise duty exceeding Rs. One crore in a year - Form No. ER 6	On or before 10th February, 2011
EPF Act	Pay P.F.Deductions for the month of January, 2011	On or before 15th February, 2011
EPF Act	Submit monthly return for the month of January, 2011 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th February, 2011
EPF Act (in respect of international workers)	Submit monthly statement (for the month of January, 2011) IW-1 relating to details of Employyes qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)*	On or before 15th February, 2011
ESI Act	Make ESI payments for the month of January, 2011	On or before 21st February, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th February, 2011
Service Tax	Payment of Service Tax for the month of January, 2011	On or before 5th February, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of January, 2011	On or before 5th February, 2011
Karnataka VAT Act	Remittance of sales tax for the month of January, 2011	On or before 20th February, 2011

Notification for mandatory e-filing of monthly return under Maharashtra Professional Tax.

The Commissioner of Professions Tax, Maharashtra state has issued a notification dated 26^th November, 2010, where in exercise of powers conferred under section 7A of the Maharashtra state tax on Professions, trade, callings and employments Act, 1975, provides for the filing of online monthly return in Form III- B (through www.mahavat.gov.in) with effect from 01^st February, 2011 by every registered employer whose tax liability during the previous year was Rs. 20,000 or more after making the payment in Challan MTR 6to the Government Treasury.

Professional Tax in the state of Karnataka

Professional Tax for the salaried people in the state of Karnataka is as follows:-

1. If monthly salary is less than Rs.10,000  - Nil
2. If monthly salary in more than Rs.10,000, but less than Rs.15,000 - Rs. 150 per month.
3. If monthly salary is Rs.15,000 or more  - Rs.200 per month.