Through E-mail
Urgent/Time Bound
No. DPAD-II/2015/S
/5/2/2015
CENTRAL BUREAU OF INVESTIGATION
Government of India, 5-B, 7'h Floor
Kendriya Karyalaya Parisar,
Lodhi Road
New Delhi-110 003
Dated :17.03.2015
CIRCULAR
Please find enclosed following letters/O.M./Clarifications received from
Pr. Accounts Office, M/0 PPG&P and Postal Life Insurance, Deptt. of Post through
PAO/CBI on the subject mentioned against each for information and necessary action :
Letter No. & Date
Subject
1
3(2)(1)/R&RRules
/TA-II/2014/91
dtd. 11/02/2015
2
PI/FundA/c/S.
Tax/2014-15
dated 17.02.2015
3
LI/GA/Service
Tax/2014-15
dated 14.01.2015
O.M. Reg Correction to remove
difficulties in Form GAR 13 (Pay
Bill)andGAR17(PBR)of
Central Govt.Accounts (R&P)
Rules 1983
Clarificationoncollectionof
Service Tax from all PLI/RPLI
insurants (except J&K) w.e.f.
01.01.2015
Regarding collection of Service
Tax from all PLI/RPLI Insurants
w.e.f. 01.01.2015
S.
No .
Letter received from
Deptt of Expenditure,
MoF, CGA, Lok Nayak
Bhawan, Khan
Market, New Delhi
Deptt of Post of the
Director,PLI,7,
Koilaghat Street,
Kolkata, 700 001
Postal Life Insurance,
Deptt of Posts,
2.It is requested that DDO of your branch may please be directed to ensure strict
compliance regarding inclusion of Aadhaar No. in GAR 13 (Pay Bill) (Inner Sheet of
GAR-13), GAR 17 (Pav Bill Register) and collection of Service Tax from all PLI insurants
(except J&K), who has opted deduction of PLI/RPLI from monthly salary w.e.f.
01.01.2015.
Encl.: As above.
(Vidyadhar Jha)
Administrative Officer (A)
CBI : Head Office : New Delhi
Telephone No. 011- 2436 6028
(1)All HoBs ( Local & Out Station Branches)
Programmer, System Division. It is requested to upload the
circular on CBI website.
(3)
Assistant Programmer, CBI, Head Office to circulate the above
amongst all CBI Branches through e-mail.
(4)
PAO, CBI, New Delhi
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Most Urgent
Time Bound
PAY AND ACCOUNTS OFFICE
CENTRAL BUREAU OF INVESTIGATION
TH
7
FLOOR, CBI HQ BUILDING, CGO COMPLEX
LODHI RAOD NEW DELHI-ll0003
Date: 12.03.2015
No PAO/CBI/pre-Check/Circular/2014-15/1JfJ3t5
To,
The Dy. Director (Amn.)
CBI, HQ, New Delhi
Sir,
Please find enclosed following letters /O.M/Clarifications
received from ProAccounts Office, M/o
PPG&P and Postal Life Insurance, Deptt. of Post on the different subjects for your information and
onwards transmission to all CBI branches local as well as outstations for necessary actioni-pl~
,
,---- -
[ s'N.~er
1
I
I
No & D~te
3(2)(1)/R&P Rules/ TA11/2014/91,dt 11/02/15
I
I
Received f~~----
OFFICE MEMORANUM REG Correction to
remove difficulties in Form G.A.R 13 (Pay
Bill) and G.A.R. 17 (Pay Bill Register) of
Deptt of Expenditure,
CGA,
Lok
Nayak
Bhawan, Khan Market,
New Delhi
the
_ __
1-2---
r
_ _
A/C/S.Tax/
1·2014-15 dt 17.02.2015
I
I
I
I
3
1
I
I
Government
Accounts
I Clarification
Rules 1983
on collection of Service Tax
I from
all PLI/RRLI insurants
wef 01.01.2015.
-1 Li/GA/Service
__L 2014-15
1)~
Encls : Five
Tax/
dt 14.01.2015
Regarding col!;cti~n-of-S~~~'I-c-e-T-a-x-from
all PLi/RPLIlnsurants
Deptt
(except J&K)
I
'kL\)
~~,
Central
-----
j (Re~ipts~Payments)
PI/Fund
l
Subject
~~ 01.0_1._20_1_5
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-----j
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_
of post of the
Director,
Postal Life!
Insurance 7, Koilaghat !
Street, Kolkata-700001
Postal Life Insuran~e, 1
-'-_D_e-'-p_tt_of
Posts.
J
PRINCIPAL ACCOUNTS OFFICE
MINISTRY OF PERSONNEL PUBLIC GRIVEANCES AND PENSIONS,
B-WING, 3RD FLOOR, LOKNAYAKBHAWAN,
KHAN MARKET, NEW DELill.
No. Pr. AO/PPG&P/CirCular/2014-15/2
Dated 09th March, 2015
1b t:
To
PAO/DPAR,
~PAOICBI,
PAO/UPSC,
PAO/CAT &
Cabinet Affairs, New Delhi.
(' ~Iease
~ ~<
find enclosed herewith following letters for information and necessary action.
~ '\
Letter no.
3(2)(1 )/R&PRules/TAII120 14/91, dated 11102/2015
Ii
PI/Fund A/C/S.Tax/20
dated 17/02/20 IS
14-15,
Subject
Received From
OFFICE MEMORANDUM
reg
Correction to remove difficulties
in Form G.A/R. 13 (Pay Bill)
and
G.A.R.
17 (Pay
Bill
Register)
the
of
Central
Government Account (Receipts
& Payments) Rules, 1983
Clarification
on collection
of
Service Tax from all PLl/RRLI
insurants (except J&K) w.e.f.
o l.0 l.20 15
Dlo Expenditure, CGA,
Bhawan,
Nayak
Lok
New
Khan
Market,
Delhi.
Dlo Post, Office of the
Director, . Postal
Life
Insurance 7, Koilaghat
Street, Kolkata-70000 1.
Yours faithfully,
Encl: As above
JtJain)
Sr. Accounts Officer
------
-
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JI
1)/R&PRulesfT A-11/20141
linistry of Finance
/
rtment of Expenditure
"''-'''''u \_/ontroller General of Accounts
LokNayak
Bhavan, Khan Market
New Delhi-11 0511
Date: tL-02-2015
Office Memorandum
Subject:- Correction to remove difficulties in Form G.A.R. 13 (Pay Bill)
and G.A.R. 17 (Pay Bill Register) of the Central Government
Account (Receipts & Payments) Rules, 1983
In exercise
Government
correction
of the powers
Account
conferred
(Receipts
to the Central
under
& Payments)
Government
Account
rule 198 of the Central
Rules,
(Receipts
1983,
the following
& Payments)
Rules,
1983 has been made:
Correction Slip No, 43
(i)
In Form G.A.R.
13 (Pay Bill) (Inner Sheet of GAR-13):
1./-\ "Aadhaar
"Column
No." may be inserted
after Column
1 "Serial No.
of posts".
(ii)
!n Form G.A.R.
17 (Pay Bill Registerl
A row "Aadhaar
No." may be inserted below the row
:t_.I.P No.".
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(Chandan
Mishra Dwivedi)
Deputy Controller
U f~
General
of Accounts
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All Pr CCA~I C-GA,sl CAs of Ministries I Departments
.
The Comptroller General of-India, Bahadur Zafar Marg, New Delhi
PAGs, LOK Sabha Secretariat! Rajya Sabha Secretariat! President
Secretariat/Election
Commission, Delhi
Director of Accounts, UTs AdministrationAndaman & Nicobar
lslands/Oadra
and Nagar, Haveli/ Darnall & Diul Lakshadweep.
The-AG(A&E),
LJt of Chandigarh Administration.
.
PAO (Audit), 0/0 AG(Audit), AGCR Building, IP Estate, New Delhi-2
All Sections in CGA Office.
Sr. A.O. (ITD), 0/0 CGA for upioading on the website of CC3A.
DEPARTMENT OF POSTS,
OFFICE OF THE DIRECTOR, POSTAL
7, KOILAGHAT STREET, KOLKA~
1"
JCE
PVFund AlC/S.Tax/2014-l5
To
~
(1) All the Coniroller of Accounts,
Ministry/Department concerned.(58 No.)
(2) All
Postal
(3) All
Postal
the DDl1 (PLI)
Circlecc~ncerned.(23 No.).
the DA( ),
Accoun s Office (23 No.)
.
17.02.2015
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Sub: Clarification on collection of Service Tax from all PLIJRPLI insurants (exceptJ&K)
'\
1) ,(2,,{L,v\
w.eJ.01.01.20l5.
Sir,
Please refer to PLI Dte, New Delhi letter No 29-09/2013-LVSer.Tax/Sales
office letter of even No. dated 24.12.2014 on the above subject.
Tax dated 23.12.2014. and this
2.
In this connection, clarifications received from the PLI Dte vide their letters dated 09.01.2015 and
12.02.2015 respectively on the various queries raised are given below for your information and circulation to all
concerned please :- .
Ser.
(a)
(b)
(c)
(d)
(e)
(f)
c:.
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----
---
Query raised
Whether service tax is to be recovered in
respect of new policies w.e.f. 01.01.2015
and existing
live policies
prior to
01.01.2015?
Whether Service Tax is to be collected on
all arrear Premia relating to period prior to
01.01.2015
but
paid
on
or
after
01.01.2015.?
If an insurant has already paid advance PLI
premium before 01.01.2015 relating to the
period after 01.01.2015, whether service tax
is to be recovered for the proportionate
period from 01.01.2015 onwards?
Clarification
Yes. Service tax shall be collected on all policies that
existed prior to 01.01.2015 and new policies on or after
01101/2015.
Yes. Service Tax is to be collected on all Premia collection
being made on or after 01.01.2015 even if the Premia
belongs to the period prior to 01.01.2015.
i
Service personnel employed in Jammu and
Kashmir are routinely transferred from
peace area to field area and vice versa. In
such a situation, whether the service Tax or
Sales Tax shall be collected?
Whether service tax is to be recovered on
an individual's total number of PLI policies
or each policy wise? How the fraction of
service tax is to be rounded off?
Whether excess service tax recovered due
to excess recovery of PLI Premia or any
other reason can be r.efunded to the
Insurant?
}DL
-----------------------------------------
No. The Service Tax/Sales Tax is to be collected on all
deposits being made' on or after 01.01.2015. If someone has
already paid advance Premia before 01.01.2015 relating to
the period after 01.01.2015, Service Tax/Sales Tax is not to
recovered for the proportionate period of 01.01.2015
onwards ..
Service Tax/Sales Tax is to be collected with reference to
the Circle where the policy exists. If ".the policy exists in
Jammu and Kashmir Circle, Sales Tax on Premia shall be
collected even if it is being deposited in other Circle.
(i) Service tax.is to recovered policy wise. (ii) After
calculation of service tax of each policy, if the service tax
including education cess amount is arrived at a part of a
rupee consisting of paisa then .•if such part is fifty paisa or
more, it shall be increased to one rupee and if such part is
less than fifty paisa, it shall be ignored.
No. Recovered service tax can be refunded only after
approval of the competent Service Tax Authority.
Contd ... 2/-
Pt
-2(g)
(h)
What is the account code in which the
service tax (including education and
higher education cess) is to be booked?
While
calculation
the Service tax
including the education and higher
education cess (@ 1.545%) in respect of
monthly PLl premium of Rs 32 is
arrived at as 49.44 paisa. In this case,
any service tax shall be
whether
recovered or not?
The accounting Heads will be as under :- 00440185
(i) Service Tax
- 00440298
(ii) Education Cess
(iii) Secondary & Higher Education Cess - 00440426
- 0040
(iv) Sales Tax
No. since the service tax payable is below fifty paisa, it shall
be ignored vide clarification issued by the Service Tax
Department vide their ST Circular No 53/2/2003 dated
27.03.2003.
This issues with the approval of Director, PLl Kolkata.
Yours faithfully,
-Wt:rt"'ll)
Copy to
(B. Pattanayak)
Sr. Accounts Officer
Mob: 8902425823
1. Chief ACCOWltsOfficer, - For information w.r.t. PLl Dte letters dated 09.01.2015 and 12.02.2015.
PLl Dte, New Delhi 21.
2. PAO (ASC) - For information w.r.t. their letter No CIPLl/485/Gen.Corr
CGDA, Bangalore .
dated 16.01.2015.
Intemal
All GOs - For information.
All Sectional SS - For information.
SS (Sch Control) - For circulation to all those PAOs from where PLl (OTL) Schedules and DB figures are
being received in each month.
Notice Board.
--W.
;11>
11
(B. Pattanayak)
Sf. Accounts Officer
I
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:.').
'Insuring
,.w,~",
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.1\
Ilee
Lives, Ensuring
Future'
".,V(
Department of Posts
Office of Chief Postmaster General, Delhi Circle, New Delhi-ll000l.
Ph:-Oll-23620831,23518121
[email protected]
To
"MOST IMPORTANT"
The Accounts Officer
Pay & Account Office
C. B. I., AGCR Building
New DELHI-ll0002
No:
Li/GA/Service
Dated-l-l-U 1-2015
Tax/2014-15
Kindly refer PLl Directorate
letter no. 29-09/2013-LI/Ser.Tax/Sales
Tax dated
23.12.2014 (copy enclosed) regarding above cited subject, wherein, it has been decided by the
competent authority to collect the Service Tax on insurance premium from all PLI & RPLI policy
holders w.eJ. 01/01/2015.
"The Service Tax @ 3.09% (including education and higher education cess) of the gross
premium during the first year and @ 1.545% (inclu~ing education and higher education cess)
on subsequent
years i.e. second year onwards (rounded off to nearest rupee) is to be collected
from the Policy Holders separa~ly and a consolidated receipt issued for the total amount i.e.
premium + service tax".
it has also been decided that "All the DDOs, who deduct the PLI premium from the
salary of their employees should also recover the Service Tax every month and indicate
the same in all their record".
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In view of the above, you are therefore,
requested
to recover the Service Tax from
salary of a PLI Policy Holder (w.eJ. from January-2015)
at the rates mentioned
above and
dicate the same in our office retord
as well as in PLI recover
Schedules.....JQ..be
forwarded
/
to this office in hard copy as well. as in soft copy.
PLI customer
~r~~~a tax imposed
'" ,00
C)
In your
office should also be made aware of collection of service tax, which
by Union Government and not by Department of Posts.
please contact to this office through email @ [email protected]
In case of any query,
and contact no.
011-23620831.
, J~
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Kindly acknowledge
.:
the receipt of this letter.
..
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-
Asstt. Divisional Manager (PLl)
Delhi Circle, New Delhi-ll0001
I
GOVERNM~NT OF INDIA
MINISTRY OF COMMUNICATIONSIAND INFORMATION TECHNOLOGY
DEPARTMEI'"T OF POSTS
~/O CHIEF GENERALMANAGER, POSTALLIFE INSURANCE DIRECTORATE NEW DELHI 110 021.
I
~
29-o912~13-Ll/5er_jaxISales
Tax
I
To: .AII Heatls ~f Circles (,BY name)
Sub.! ' CoH~ctlon of ServIce iaX"from all PLI/RPLi i05uranj
Ref:
PU Dte Ir. No. 29-29/2.004-1I
dt 1,' /10/2007 (cop
dtd
I
23/12/2014.
(except J & K) w.e.f. 1/1/2015.
enclosed).
•
A~e.ntiOI'l is invited to the ab~~e circular i~ whi~h recovery of service tilX. from individual policy holders was
stopped fr9m 1/11/2007 and the declsion of Postal servlIS Board to meet the liabilitv on Service Tax from the PLI
Fund/RPU fund was communicated.
'rr
2. .
Th~ issue has been re-examined in the light of e
increasing out-go from the PU Fund / RPLI Fund. IROA
guidelines i,$sued to indisate separately the amount of p~emium and service tax collected from individual poticv
holder and piso collection of. service tax by Lie and other j surance companies from their policy holders, It has now
been decided by the Competent Authority to collect th
Service Tax on insurance premium' from all EfLI & RPLI
policy holders w.e.f. 01/01/2015.
'
3.
The Servlce Tax @ 3.09% (Including education an higher education cess) of the gross prernlurn during the
first year" ard @ 1.545~f. (Including education and hlghe education cess) on subsequent years l.e. second year
onwards (rounded off to nearest rupee) is to be collecte
from the Policy Holders separately
and a consolidated
racelpt issued for the total amount l.e. premium of service ax.
" 4,
The service tax Is to be collected every time the or mium is collected, be It monthly, quarterly, half yearly or
annually at the rates cited above. Insurants who pay the rem1um in the form of cheque (s) should be advised to
Include the service tax. ccmponent also at the above prescrl ed rate in the value of the ~h!=qY,e,
"
5.
All concerned may please be instructed to colle
the above mentioned service tax and show the same
in the receipts issued to the PLI/RPLI policy ~Iders.
At the end of the day, the PO records Should
indicate, the premium collected and service tax collect d separately In all their accounts and consolidated
accordingly. In all th~ returns to Postal Accounts Offices nd DPLI Kolkata pertaining to PLI and RPLI these two
components sh9Uld be correctly reflected to Iacllitate a ount collected and amount depicted in departmental
accounts and furtherbook adjustment with the Service Tax epartrnent,
separately
PTe Mysore is also being advised to make necessa
respective module of its software.
6.
changes in the Meghdoot
software and NICDelhi in the
7.
All ODDs who deduct the premium from the sal ry of their employees should also add the Sales Tax
• component and recover the same every month and indlcat in all their records. pAP Offices and DPLI Kolkata will
reflect the collections under respective heads'.
8.
Prominent notices across the post offices aoo t this be exhibited for the information
of policy
holders/customers of PO. If found necessary, Head of the C rcle
issue Press Release to bring this to the notice
of ~u/p.ru
iJ.itu,Y,.;rs.
customers in rural areas sh uid be "made aware of this levy, poiiteiy by the
departmenial/GDS
employees
so that no adverse impact I created by collection of the service tax which is a tax
imposed by Union Government and not by Department of P sts,
,lay
This communicetlcn
may be circulated among all co cerned.
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Oi . ianal Manager
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0/0 CPMG, Delhi Circle. New Delhi-nOOOl