Section 66B of Finance Act, 1994 for Service Tax Rate and Negative List of Services Notification 25/2012

As per section 66B of the Finance Act,1994 for Service Tax Rate and Negative List of Services as per Service Tax Notification No 25/2012. Current Service Tax Rate will be 12.36% from April 2012 i.e Service Tax Rate of 12% plus education cess of 2% and Secondary & Higher Education Cess of 1% will be applicable, which leads to total of 12.36% on Services for year 2012-2013 and no changes where made in Finance Act, 2013 so service tax rate of 12.36% will remain same for year 2013-2014. Service Tax Notification No 25/2012 provided list of services which are exempted from service tax. Also Clause 6 (3) of the Notification 25/2012 given Rs 10 lakhs exemption limit from service tax.

Reference Section 66B of Finance Act 1994: Service Tax Rate 

66B. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.

Service Tax Notification No.  25/2012 dated 20th June, 2012

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:-

  1. Services provided to the United Nations or a specified international organization;
  2. Health care services by a clinical establishment, an authorised medical practitioner or  para-medics;
  3. Services by a veterinary clinic in relation to health care of animals or birds;
  4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;
  5. Services by a person by way of- (a)     renting of precincts of a religious place meant for general public; or (b)     conduct of  any religious ceremony;
  6. Services provided by

(a) an arbitral tribunal to –

(i) any person other than a business entity; or

(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;

(b)  an individual as an advocate or a partnership firm of advocates by way of   legal services to,-

(i) an advocate or partnership firm of advocates providing legal services ;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial  year; or

(c)  a person represented on an arbitral tribunal to an arbitral tribunal;

7.  Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India;

8.  Services by way of training or coaching in recreational activities relating to arts, culture or sports;

9.    Services provided to or by an educational institution in respect of education     exempted from service tax, by way of,-

(a)  auxiliary educational services; or

(b)  renting of immovable property;

10. Services provided to a recognised sports body by-

(a)  an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;

(b)  another recognised sports body;

  1. Services by way of sponsorship of sporting events organised,-

(a)     by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;

(b)     by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(c)      by Central Civil Services Cultural and Sports Board;

(d)     as part of national games, by Indian Olympic Association; or

(e)     under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

12. Services provided to the Government, a local authority or a governmental authority by way ofconstructionerection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

(a)  a civil structure or  any other original works meant predominantly for  use other than for commerce, industry, or any other business or profession;

(b)  a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(c)    a structure meant predominantly for use  as (i) an educational, (ii) a clinical, or  (iii) an art or cultural establishment;

(d)  canal, dam or other irrigation works;

(e)  pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or

(f)    a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act;

  1. Services provided by way of constructionerection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a)     a road, bridge, tunnel, or terminal for road transportation for use by general public;

(b)     a civil structure or  any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(c)      a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;

(d)     a pollution control or effluent treatment plant, except located as a part of a factory; or

a structure meant for funeral, burial or cremation of deceased;

14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-

(a)  an airport, port or railways, including monorail or metro;

(b)  a single residential unit otherwise than as a part of a residential complex;

(c)   low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(d)  post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or

(e)  mechanised food grain handling system, machinery or equipment for units  processing  agricultural produce as food stuff excluding alcoholic beverages;

15. Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works or cinematograph films;

16. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador;

  1. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;

18. Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;

19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a  mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;

20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

(a)  petroleum and petroleum products falling under Chapter heading 2710 and  2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);

(b)  relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(c)   defence  or military equipments;

(d)  postal mail or mail bags;

(e)  household effects;

(f)    newspaper or magazines registered with the Registrar of Newspapers;

(g)  railway equipments or materials;

(h)  agricultural produce;

(i)    foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or

(j)    chemical fertilizer and oilcakes;

21. Services provided by a goods transport agency by way of transportation of –

(a)  fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;

(b)  goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c)   goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

22. Services by way of giving on hire –

(a)     to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b)     to a goods transport agency, a means of transportation of goods;

23. Transport of passengers, with or without accompanied belongings, by –

(a)  air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(b)  a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or

(c)    ropeway, cable car or aerial tramway;

24. Services by way of vehicle parking to general public excluding leasing of space to an entity for providing such parking facility;

25. Services provided to Government, a local authority or a governmental authority by way of –

(a)  carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or

(b)  repair or maintenance of a vessel or an aircraft;

26. Services of general insurance business provided under following schemes –

(a)     Hut Insurance Scheme;

(b)     Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development  Programme);

(c)      Scheme for Insurance of Tribals;

(d)     Janata Personal Accident Policy and Gramin Accident Policy;

(e)     Group Personal Accident Policy for Self-Employed Women;

(f)       Agricultural Pumpset and Failed Well Insurance;

(g)     premia collected on export credit insurance;

(h)     Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;

(i)       Jan Arogya Bima Policy;

(j)       National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);

(k)     Pilot Scheme on Seed Crop Insurance;

(l)       Central Sector Scheme on Cattle Insurance;

(m)  Universal Health Insurance Scheme;

(n)     Rashtriya Swasthya Bima Yojana; or

(o)     Coconut Palm Insurance Scheme;

27. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

(a)  the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b)  a period of three years has not been elapsed  from the date of entering  into an agreement as an incubatee;

28. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –

(a)  as a trade union;

(b)  for the provision of carrying out any activity which is exempt from the levy of service tax; or

(c)   up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;

29. Services by the following persons in respective capacities –

(a)  sub-broker or an authorised person to a stock broker;

(b)  authorised person to a member of a commodity exchange;

(c)   mutual fund agent to a mutual fund or asset management company;

(d)  distributor to a mutual fund or asset management company;

(e)  selling or marketing agent of lottery tickets to a distributer or a selling agent;

(f)    selling agent or a distributer of SIM cards or recharge coupon vouchers;

(g)  business facilitator or a business correspondent to a banking company or an insurance company, in a rural area; or

(h)  sub-contractor providing services by way of works contract to another contractor providing  works contract services which are exempt;

30. Carrying out an intermediate production process as job work in relation to –

(a)  agriculture, printing or textile processing;

(b)  cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986);

(c)   any goods on which appropriate duty is payable by the principal manufacturer; or

(d)  processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of  parts of  cycles or sewing machines upto an aggregate value of taxable service of the specified processes of  one hundred and fifty lakh rupees in a financial year subject to the condition that such  aggregate value had not exceeded  one hundred and fifty lakh rupees during the preceding financial year;

31. Services by an organiser to any person in respect of a business exhibition held outside India;

32. Services by way of making telephone calls from –

(a)  departmentally run public telephone;

(b)  guaranteed public telephone operating only for local calls; or

(c)   free telephone at airport and hospital where no bills are being issued;

33. Services by way of slaughtering of bovine animals;

34. Services received from a  provider of service  located in a non- taxable territory by –

(a)  Government, a local authority, a governmental authority or an individual in  relation to any purpose other than commerce, industry or any other business or profession;

(b)  an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or

(c)   a person located in a non-taxable territory;

35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material;

36. Services by Employees’ State Insurance Corporation  to persons governed    under the Employees’ Insurance Act, 1948 (34 of 1948);

37. Services by way of transfer of a going concern, as a whole or an independent part thereof;

38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;

39. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

  1. Definitions. – For the purpose of this notification, unless the context otherwise requires, –

(a) “Advocate” has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961);

(b) “appropriate duty” means duty payable on manufacture or production under a Central Act or a State Act, but shall not include ‘Nil’ rate of duty or duty wholly exempt;

(c)  “arbitral tribunal” has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);

(d) “authorised medical practitioner” means a medical practitioner registered with any of  the  councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;

(e) “authorised person” means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange;

(f) “auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;

(g) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);

(h) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;

(i) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by Reserve Bank of India;

(j) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

(k) “charitable activities” means activities relating to –

(i) public health by way of –

(a)  care or counseling of (i) terminally ill persons or persons with  severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

(b)  public awareness of preventive health, family planning or  prevention of HIV infection;

(ii) advancement of religion or spirituality;

(iii) advancement of educational programmes or skill development relating to,-

(a)     abandoned, orphaned or homeless children;

(b)     physically or mentally abused and traumatized persons;

(c)      prisoners; or

(d)     persons over the age of 65 years residing in a rural area;

(iv) preservation of environment including watershed, forests and wildlife; or

(v) advancement of any other object of general public utility up to a  value of,-

(a)  eighteen lakh and seventy five thousand rupees for the year 2012-13 subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during 2011-12;

(b)  twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year;

(l) “commodity exchange” means an association as defined in section 2 (j) and recognized under section 6 of the Forward Contracts (Regulation) Act,1952 (74 of 1952);

(m) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(n)“declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;

(o) “distributor or selling agent” has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery- organising State;

(p) “general insurance business” has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

(q)“general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;

(r)“goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor  Vehicles Act, 1988 (59 of 1988);

(s) “governmental authority’’ means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W  of the Constitution;

(t) “health care services” means any service by way of  diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

(u) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products;

(v)“insurance company” means  a company carrying on life insurance business or general insurance business;

(w)“legal service”  means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;

(x)“life insurance business” has the meaning assigned to it in clause (11) of section 2 of the Insurance  Act, 1938 (4 of 1938);

(y) “original works” means  has the meaning assigned to it in Rule 2A of  the Service Tax (Determination of Value) Rules, 2006;

(z) “principal manufacturer” means any person who gets goods manufactured or processed on  his account from another person;

(za) “recognized sports body” means – (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation  recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;

(zb) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;

(zc) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;

(zd)“rural area” means the area comprised in a village as defined in land revenue records, excluding-

the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or

any area that may be notified as an urban area by the Central Government or a State Government;

(ze)“single residential unit” means a  self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;

(zf) “specified international organization” means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply;

(zg)”state transport undertaking” has the meaning assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(zh)”sub-broker” has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992;

(zi) “trade union” has the meaning assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926).

3. This notification shall come into force on the 1st day of July, 2012.

Amendment of ST-1 for Service Taxpayer registered under other than Negative List Category

Amendment of ST-1 for Service Taxpayer registered under other than Negative List Category after Restoration of service specific accounting codes for payment of service tax has been decided vide Board’s Circular No.165/16/2012 -ST from F.No.341/21/2012-TRU dated 20.11.2012. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided. On the advice of the office of the C & AG, a specific sub head had been created for payment of “penalty” under various descriptions of services. Henceforth, the sub-head “other receipts” is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head “deduct refunds” is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax. 

Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services as listed. Where registrations have been obtained under the description “OTHER THAN IN THE NEGATIVE LIST”, the taxpayer should file amendment application online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.

The above mentioned Board’s Circular dated 20.11.2012 is available

In view of the issue of the above said Circular, the required Form ST1, Amend ST1, ST2, Amended ST2 and ST3 have been taken up for modification in ACES and the work is in progress. It is likely to be completed within two to three weeks period. Until the completion of the same, the list of taxable services with description will not be available for the applicants / assessees to select. Only the description “OTHER THAN IN THE NEGATIVE LIST” is available presently

Notification No. 45/2012 – Service Tax

[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. 45/2012 – Service Tax

 

New Delhi, the 7th August, 2012

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.30/2012-Service Tax, dated the 20th June,2012,  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),  vide number  G.S.R.  472 (E), dated the 20th June, 2012, namely:-

 

In the said notification,-

 

(a)  in para I, in clause (A),-

 

(i) after the sub-clause (iv), the following sub-clause shall be inserted, namely :-

 

“(iva)  provided or agreed to be provided  by a director of a company to the said company;”;

 

(ii)  in sub-clause (v), after the words “manpower for any purpose”, the words “ or security services” shall be inserted.

 

(b)  in para II, in the Table,-

 

(i)   after Sl.No. 5, the following S.No. and entries shall be inserted, namely:-

           

“5A

in respect of  services  provided or agreed to be provided  by a director of a company to the said company

Nil

100%”

 

(ii)  in Sl.No. 8, in the entries under the heading ‘Description of a service’, after the words “manpower for any purpose”, the words “or security services” shall be inserted.

 

[F.No. 334 /1/ 2012-TRU]

 

(Rajkumar Digvijay)

Under Secretary to the Government of India 

 

 

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 30/2012 – Service Tax, dated 20th June, 2012, vide number G.S.R. 472 (E), dated the 20th June, 2012 and the same has not been amended so far.

 

Notification No. 43/2012-Service Tax

[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)

 

New Delhi, the 2nd July, 2012

 

Notification No. 43/2012-Service Tax

 

            G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services of the description mentioned in the Table below, provided by the Indian Railways from the whole of service tax leviable thereon under section 66B of the said Act, with effect from the date of publication of this notification in the Official Gazette, upto and including the 30th  day of September, 2012.

TABLE

Sl. No.

Description of taxable services 

1.

Service of transportation of passengers, with or without accompanied belongings, by railways in —

(A)   first class; or

(B)   an air conditioned coach

2.

Services by way of transportation of goods by railways

 

 

  [F. No. 334/1/2012-TRU]

 

   

(Vikas)

                                   &
#160;    
Under Secretary to the Government of India

Notification No. 41/2012-Service Tax

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

Government of India
Ministry of Finance
Department of Revenue

New Delhi, the 29th  June, 2012

Notification No. 41/2012-Service Tax

 

            G.S.R. ___ (E).- In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011 – Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 945(E), dated the 30th December, 2011, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby grants rebate of service tax paid(hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely:-

 

Provided that–

 

(a) the rebate shall be granted by way of refund of service tax  paid on the specified services.

 

Explanation. – For the purposes of this notification,-

 

(A) “specified services” means-

 

(i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods;

(ii)    in the case of goods other than (i) above, taxable services used for the export of said goods;

 

but shall not include  any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the CENVAT Credit Rules, 2004;

 

(B) “place of removal” shall have the meaning assigned to it in section 4 of the Central Excise Act,1944(1 of 1944);

 

(b) the rebate shall be claimed either on the basis of rates  specified in the Schedule of rates annexed to this notification (hereinafter referred to as the Schedule), as per the procedure  specified in  paragraph 2 or on the basis of documents, as per the  procedure  specified in paragraph 3;

 

(c) the rebate under the procedure specified in paragraph 3 shall not be claimed wherever the difference between the amount of rebate under the procedure   specified in paragraph 2 and paragraph 3 is less than twenty per cent of the rebate available  under the procedure specified in  paragraph 2;

 

(d) no CENVAT credit of service tax paid on the specified services used for export of goods has been taken under the CENVAT Credit Rules, 2004;

 

(e) the rebate shall not be claimed by a unit or developer of a Special Economic Zone;

 

(2) the rebate shall be claimed in the following manner, namely:-

 

(a) manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder shall register his central excise registration number and bank account number with the customs;

(b) exporter who is not so registered under the provisions referred to in clause (a), shall register his service tax code number and bank account number with the customs;

(c)  service tax code number referred to in clause (b), shall be obtained by filing a declaration in Form A-2 to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having  jurisdiction over the registered office or the head office, as the case may be, of such exporter;

(d) the exporter shall make a declaration in the electronic shipping bill or bill of export, as the case may be, while presenting the same to the proper officer of customs, to the effect that–

(i) the rebate of service tax paid on the
specified services is claimed as a percentage of the declared Free On Board(FOB) value of the said goods, on the basis of rate specified in the Schedule;

(ii) no further rebate shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any other manner, including on the ground that the rebate obtained is less than the service tax paid on the specified services;

(iii) conditions of the notification have been fulfilled;

(e) service tax paid on the specified services eligible for rebate under this notification, shall be calculated by applying the rate prescribed for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods;

(f) amount so calculated as rebate shall be deposited in the bank account of the exporter;

(g) shipping bill or bill of export on which rebate has been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, shall not be used for rebate claim on the basis of documents, specified in paragraph 3;

(h) where the rebate involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be allowed;

 

(3) the rebate shall be claimed in the following manner, namely:-

(a) rebate may be claimed on the service tax actually paid on any specified service on the basis of duly certified documents;

(b) the person liable to pay service tax under section 68 of the said Act on the taxable service provided to the exporter for export of goods shall not be eligible to claim rebate under this notification;       

(c) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for rebate of service tax paid on the taxable service used for export of goods to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1;

(d) the exporter who is not so registered under the provisions referred to in clause (c), shall before filing a claim for rebate of service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be,having jurisdiction over the registered office or the head office, as the case may be, of such exporter;

(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code number to the exporter referred to in clause (d), within seven days from the date of receipt of the said Form A-2;

(f) on obtaining the service tax code, exporter referred to in clause (d), shall file the claim for rebate of service tax to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, in Form A-1;

(g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods.

 

Explanation.- For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962);

 

(h) where the total amount of rebate sought under a claim is upto 0.50% of the total FOB value of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall          be submitted along with relevant invoice, bill or challan, or any other document for each specified    service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B):

(A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors;

(B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number;

 

(i)   where the total amount of rebate sought under a claim is more than 0.50% of the total FOB value of the goods exported, the procedure specified in clause (h) above shall stand modified to the extent that the  certification prescribed thereon, in sub-      clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies          Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be;

(j)   where the rebate involved in a claim is less than rupees five hundred, the same shall not be allowed;

(k) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,-

(i)   that the service tax rebate claim filed in Form A-1 is complete in every respect;

(ii)   that duly certified documents have been submitted evidencing the payment of service tax on the specified services;

(iii) that rebate has not been already received on the shipping bills or bills of export  on the basis of procedure prescribed in paragraph 2;and

(iv) that the rebate claimed is arithmetically accurate, refund the service tax paid on the specified service within a period of one month from the receipt of said claim:

     Provided that where the Assistant Commissioner of Central Excise or t
he Deputy Commissioner of Central Excise, as the case may be, has reason to believe that the claim, or the enclosed documents are not in order or that there is a reason to deny such rebate, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and the rules made thereunder;

 

(4)        Where any rebate of service tax paid on the specified services has been allowed to an exporter on export of goods but the sale proceeds in respect of said goods are not received  by or on behalf of the exporter, in India, within the period allowed by the Reserve Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such rebate shall be deemed never to have been allowed and may be recovered under the provisions of the said Act and the rules made thereunder;

 

(5)        This notification shall come into effect on the 1st  day of July, 2012.

 

 

Form A – 1

 

Application for claiming rebate of service tax paid on specified services

used for export of goods, under Notification No.___ / 20__-ST

 

To,
The Deputy/Assistant Commissioner of Central Excise

 

Sir,

 

I/We claim rebate of Rs……….. (Rupees in words), under Notification No.____ dated______ , in respect of service tax paid on the specified services used for export of goods.


1.   Name of the exporter:

2.   Membership number of the Export Council:

3.   Name of the Export Council:

4.   Address of the registered / head office of exporter:

5.   Telephone Number and e-mail ID of the exporter:

6.   Division ……… Commissionerate ……………

7.   Central Excise Registration Number (for manufacturer exporter) / Service Tax Code Number (for exporters other than manufacturer exporter)

8.   Import Export Code Number…………..

9.   Details of Bank Account (Name of Bank, branch address and account number)

10. Details of the rebate claim (separately for each Shipping Bill):

(Rupees in thousands)

 

S.
No.

Details of specified services used for export of goods on which rebate of service tax is claimed

 

Details of shipping bill/ bill
of export, etc.
(2)

Details of goods exported
(3)

 

No 

Date

Date of Let
Export Order

Bill of
Lading or
Airway
Bill
Number

Date.

Description
of
goods
exported

Quantity

Unit

FOB
value

1

 

 

 

 

 

 

 

 

 

 

Details of specified services used for export of goods mentioned in Columns 2 and 3.
(4)

Documents
attached to
evidence the
amount of
service tax
paid and
establish the
use of
specified service in
the export of  goods.
(5)

Total amount
of service tax paid which is
claimed as
rebate.
(6)

Name of service provider.

Service Tax Registration No./Service Tax Code

Invoice No (pl. attach original invoice)

Date.

Description of specified service as per the invoice

Value of specified service used for export of goods as per the invoice

Total amount of service tax paid.

 

In Figures.

As a perce
ntage of  f.o.b. value in shipping bill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9. Declaration:-

 

I / We hereby declare that-  

 

(i) the information given in this application form is true, correct and complete in every respect, in accordance with the notification and that I am authorised to sign on behalf of the exporter; electronic rebate of service tax has not been received from customs on the shipping bills on which rebate is claimed;

 

(ii) no CENVAT credit of service tax paid on the specified services used for export of goods has been taken/shall be taken under the CENVAT Credit Rules, 2004;

 

(iii) rebate has been claimed for service tax which has been actually paid on the specified services used for export of goods;

 

(iv) I / we shall maintain records pertaining to the specified services used for export of goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.

 

Date:

 

Place:

Signature and full address of Exporter
(Affix stamp)

 

 

 

Form A-2


Declaration by an exporter, for obtaining Service Tax Code

(referred under paragraph 2 (c) and 3(d) of Notification No. ___ /20__- ST

dated __________)

1. Name of the exporter:

2. Address of the registered office or head office of the Exporter :

3. Permanent Account Number (PAN) of the Exporter :

4. Import Export Code (IEC) of the Exporter:

5. Details of Bank Account of the Exporter:


(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :

6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]

(b) Name, address and telephone number of proprietor /partner /director

7. Name, designation and address of the authorised signatory / signatories:

8. I / We hereby declare that-

(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;

(ii) I / we shall maintain records pertaining to specified services used for export of goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.

 

 

(Signature of the applicant / authorised person with stamp)

 

Date:
Place:

Schedule of rates

 

         The Chapter or sub-Heading and descriptions of goods in the following Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the Schedule.

 

Sl. No.

Chapter

or

sub-Heading No.

Description of goods

Rate

(1)

(2)

(3)

(4)

1

01

Live animal

Nil

2

02

Meat and edible meat offal

0.12

3

03

Fish and crustaceans, molluscs and other aquatic invertebrates

0.12

4

04

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

0.12

5

05

Product of animal origin not elsewhere specified or included.

0.12

6

06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

0.12

7

07

Edible vegetables and certain roots and tubers

0.12

8

08

Edible fruits and nuts, peel of citrus fruit or melons

0.12

9

09

Coffee, tea, mate and spices

0.12

10

10

Cereals

0.12

11

11

Products of the milling industry; malt; starches; inulin; wheat gluten.

0.12

12

12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial and medicinal plants; straw and fodder

0.12

13

13

Lac; gums, resins and  other  vegetable saps and  extracts

0.12

14

14

Vegetable plaiting materials; vegetable products, not elsewhere specified or included.

0.12

15

15

Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes

0.12

16

16

Preparations of  meat, or  fish or  of  crustaceans, molluscs  or  other  aquatic  invertebrates

0.12

17

17

Sugars and sugar  confectionery

0.12

18

18

Cocoa and  cocoa  preparations

0.12

19

19

Preparations  of  cereals, flour, starch or  milk;  pastry cooks’ products

0.12

20

20

Preparation of  vegetables, fruits, nuts or  other  parts  of plants

0.20

21

21

Miscellaneous edible preparations

0.12

22

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow

0.12

23

2202

Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

0.12

24

2203

Beer made from malt

0.12

25

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

0.12

26

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

0.12

27

2206

Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

0.12

28

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

0.12

29

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages

0.12

30

2209

Vinegar and substitutes for vinegar obtained from acetic acid

0.12

31

23

Residues and waste from the food industries; prepared animal fodder

0.06

32

24

Tobacco and manufactured tobacco substitutes

0.04

33

25

Salt; sulphur; earths and stone; plastering materials, lime and cement

0.12

34

26

Ores, slag and ash

0.20

35

27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Nil

36

28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

0.12

37

29

Organic chemicals  

0.12

38

30

Pharmaceutical products

0.20

39

31

Fertilizers

Nil

40

32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

0.04

41

33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

0.12

42

34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a basis of plaster  

0.12

43

35

Albuminoidal substances; modified starches; glues; enzymes

0.12

44

36

Explosives

0.12

45

37

< p class="MsoNormal" style="text-align: justify; margin: 0in 0.45pt 0pt 0in">Photographic or cinematographic goods 

0.12

46

38

Miscellaneous chemical products

0.12

47

39

Plastics and articles thereof 

0.12

48

40

Rubber and articles thereof

0.06

49

41

Raw hides and skins (other than fur skins) and leather

0.04

50

4201

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

0.12

51

4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes,  cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper

0.12

52

4203

Articles of apparel and clothing accessories, of leather or of composition leather

0.12

53

4204

Omitted

54

4205

Other articles of leather or of composition leather

0.12

55

4206

Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons

0.12

56

4301

Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of headings 4101, 4102 or 4103

Nil

57

4302

Tanned or dressed fur skins (including heads,  tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

0.12

58

4303

Articles of apparel, clothing accessories and other articles of fur skin

0.12

59

4304

Artificial fur and articles thereof

0.12

60

4401

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

Nil

61

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

Nil

62

4403

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

Nil

63

4404

Hoop wood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chip wood and the like

Nil

64

4405

Wood wool; wood flour

Nil

65

4406

Railway or tramway sleepers (crossties) of wood

Nil

66

4407

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm

Nil

67

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other  wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm

0.12

68

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed

0.12

69

4410

Particle board, oriented strand board (OSB) and similar board (for  example wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

0.12

70

4411

Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances

0.12

71

4412

Plywood, veneered panels and similar laminated wood

0.12

72

4413

Densified wood, in blocks,     plates, strips or profile shapes

0.12

73

4414

  Wooden frames for paintings, photographs, mirrors or similar objects

0.12

74

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, Box pallets and other load boards, of wood; pallet collars of wood

0.12

75

4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

0.12

76

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

0.12

77

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, Shingles and shakes

0.12

78

4419

Tableware and kitchenware, of wood

0.12

79

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94

0.12

80

4421

Other articles of wood

0.12

81

45

Cork and articles of cork

Nil

82

46

Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork.

0.12

83

47

Pulp of  wood or  of other  fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Nil

84

4801

Newsprint, in rolls or sheets

0.12

85

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated  punch card and punch tape paper , in rolls or rectangular (including square)sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

0.12

86

4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

0.12

87

4804

Uncoated  craft  paper  and  paperboard,  in rolls  or  sheets,  other than that  of  heading  4802 or  4803

0.12

88

4805

Other uncoated paper and paperboard, i
n rolls or sheets, not further worked or processed than as specified  in Note 3  to this Chapter

0.12

89

4806

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

0.12

90

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

0.12

91

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

0.12

92

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

0.12

93

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size

0.12

94

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810

0.12

95

4812

Filter blocks, slabs and plates, of paper pulp

0.12

96

4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

0.12

97

4814

Wallpaper and similar wall coverings; window transparencies of paper

0.12

98

4815

Omitted

99

4816

Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

0.12

100

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or  paperboard, containing an assortment of paper stationery

0.18

101

4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs,  cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

0.18

102

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

0.18

103

4820

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file covers,  manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

0.18

104

4821

Paper or paperboard labels of all kinds, whether or not printed

0.18

105

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

0.18

106

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

0.18

107

49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

0.12

108

50

Silk

0.12

109

51

Wool, fine or coarse animal hair, horsehair yarn and woven fabrics

0.12

110

5201

Cotton, not carded or combed

0.04

111

5202

Cotton waste (including yarn waste and garnetted stock)

0.04

112

5203

Cotton, carded or combed

0.04

113

5204

Cotton sewing thread, whether or not put up for retail sale

0.04

114

5205

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale

0.06

115

5206

Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale

0.06

116

5207

Cotton yarn (other than sewing thread) put up for retail sale

0.06

117

5208

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

0.12

118

5209

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2

0.12

119

5210

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2

0.12

120

5211

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2

0.12

121

5212

Other woven fabrics of cotton

0.12

122

53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

0.12

123

5401

Sewing thread of man-made filaments, whether or not put up for retail sale

0.06

124

5402

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex

0.06

125

5403

Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex

0.06

126

5404

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm

0.06

127

5405

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm

0.06

128

5406

Man-made filament yarn (other than sewing thread), put up for retail sale

0.06

129

5407

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading  5404

0.12

130

5408

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading  5405

0.12

131

5501

Synthetic filament tow

0.06

132

5502

Artificial filament tow

0.06

133

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning

0.06

134

5504

Artificial staple fibres, not carded, combed or otherwise processed for spinning

0.06

135

5505

Waste (including noils, yarn waste and garneted stock) of man-made fibres

0.06

136

5506

Synthetic staple fibres, carded, combed or otherwise processed for spinning

0.06

137

5507

Artificial staple fibres, carded, combed or otherwise processed for spinning

0.06

138

5508

Sewing thread of man-made staple fibres, whether or not put up for retail sale

0.06

139

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale

0.06

140

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale

0.06

141

5511

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale

0.06

142

5512

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres

0.12

143

5513

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2

0.12

144

5514

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2

0.12

145

5515

Other woven fabrics of synthetic staple fibres

0.12

146

5516

Woven fabrics of artificial staple fibres

0.12

147

56

Wadding, felt and non-woven; special yarns; twine, cordage, ropes and cables and articles thereof

0.12

148

57

Carpets and other textile floor coverings

0.12

149

58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

0.12

150

59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

0.12

151

60

Knitted or crocheted fabrics

0.12

152

61

Articles of apparel and clothing accessories, knitted or crocheted

0.18

153

62

Articles of apparel and clothing accessories,  not knitted or crocheted

0.18

154

63

Other made up textiles articles; sets; worn clothing and worn textile articles; rags

0.18

155

64

Footwear, gaiters and the like; parts of such articles

0.12

156

65

Headgear and parts thereof

0.06

157

66

Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof

0.04

158

67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

0.12

159

68

Articles of stone, plaster, cement, asbestos, mica or similar materials

0.18

160

69

Ceramic products

0.18

161

70

Glass and glassware

0.18

162

71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious  metals, and articles thereof; imitation jewellery; coin

0.06

163

7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

0.08

164

7202

Ferro alloys

0.08

165

7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms

0.08

166

7204

Ferrous waste and scrap; remelting scrap ingots of iron or steel

0.08

167

7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

0.08

168

7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

0.08

169

7207

Semi-finished products of iron or non-alloy steel

0.08

170

7208

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

0.08

171

7209

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated

0.08

172

7210

Flat-rolled products of iron or  non-alloy steel, of a width of 600 mm or more, clad, plated or coated

0.08

173

7211

Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated

0.08

174

7212

Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated

0.08

175

7213

Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel

0.08

176

7214

Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling

0.08

177

7215

Other bars and rods of iron or non-alloy steel

0.08

178

7216

Angles, shapes and sections of iron or non-alloy steel

0.08

179

7217

Wire of iron or non-alloy steel

0.08

180

7218

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

0.08

181

7219

Flat-rolled products of stainless steel, of a width of 600 mm or more

0.08

182

7220

Flat-rolled products of stainless steel, of a width of less than 600 mm

0.08

183

7221

Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel

0.08

184

7222

Other bars and rods of stainless steel; angles, shapes and sections of stainless steel

0.08

185

7223

Wire of stainless steel

0.08

186

7224

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

0.08

187

7225

Flat-rolled products of other alloy steel, of a width of 600 mm or more

0.08

188

7226

Flat-rolled products of other alloy steel, of a width of less than 600 mm

0.08

189

7227

Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel

0.08

190

7228

Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

0.08

191

7229

Wire of other alloy steel

0.08

192

7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

0.08

193

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails

0.08

194

7303

Tubes, pipes and hollow profiles, of cast iron

0.08

195

7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

0.08

196

7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel

0.08

197

7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

0.08

198

7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

0.08

199

7308

Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

0.08

200

7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

0.08

201

7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

0.08

202

7311

Containers for compressed or liquefied gas, of iron or steel

0.08

203

7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

0.08

204

7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing of iron or steel

0.08

205

7314

Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

0.08

206

7315

Chain and parts thereof, of iron or steel

0.08

207

7316

Anchors, grapnels and parts thereof, of iron or steel

0.08

208

7317

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

0.08

209

7318

Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel

0.08

210

7319

Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included

0.08

211

7320

Springs and leaves for springs, of iron or steel

0.08

212

7321

Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel

0.08

213

7322

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

0.08

214

7323

Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

0.08

215

7324

Sanitary ware and parts thereof, of iron or steel

0.08

216

7325

Other cast articles of iron or steel

0.08

217

7326

Other articles of iron and steel

0.08

218

7401

Copper mattes; cement copper (precipitated copper)

0.08

219

7402

Unrefined copper; copper anodes for electrolytic refining

0.08

220

7403

Refined copper and copper alloys, unwrought

0.08

221

7404

Copper waste and scrap

0.08

222

7405

Master alloys of copper

0.08

223

7406

Copper powders and flakes

0.08

224

7407

Copper bars, rods and profiles

0.08

225

7408

Copper wire

0.08

226

7409

Copper plates, sheets and strip, of a thickness exceeding 0.15 mm

0.08

227

7410

Copper foil (whether or not printed or backed with paper, per board , plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm

0.08

228

7411

Copper tubes and pipes

0.08

229

7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

0.08

230

7413

Stranded wire, cables, plated bands and the like, of copper, not electrically insulated

0.08

231

7414

Omitted

232

7415

Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

0.08

233

7416

Omitted

234

7417

Omitted

235

7418

Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper

0.08

236

7419

Other articles of copper

0.08

237

75

Nickel and articles thereof

0.08

238

7601

Unwrought aluminium

0.08

239

7602

Aluminium waste and scrap

0.08

240

7603

Aluminium powders and flakes

0.08

241

7604

Aluminium bars, rods and profiles

0.08

242

7605

Aluminium wire

0.08

243

7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

0.08

244

7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm

0.08

245

7608

Aluminium tubes and pipes

0.08

246

7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

0.08

247

7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures

0.08

248

7611

Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

0.08

249

7612

Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

0.08

250

7613

Aluminium containers for compressed or liquefied gas

0.08

251

7614

Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated

0.08

252

7615

Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium

0.08

253

7616

Other articles of aluminium

0.08

254

78

Lead and articles thereof

0.06

255

79

Zinc and articles thereof

0.06

256

80

Tin  and articles thereof

0.06

257

81

Other base metals; cermets, articles thereof

0.06

258

82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

0.12

259

83

Miscellaneous articles of  base metal

0.12

260

84

Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof

0.08

261

85

Electrical machinery and equipment and parts    thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

0.08

262

86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds

0.06

263

8701

Tractors (other than tractors of heading 8709)

0.06

264

8702

Motor vehicles for the transport of ten or more persons, including the driver

0.06

265

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

0.06

266

8704

Motor vehicles for the transport of goods

0.06

267

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)

0.06

268

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

0.06

269

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

0.06

270

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

0.06

271

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

0.06

272

8710

Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

0.06

273

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;

0.06

274

8712

Bicycles and other cycles (including delivery tricycles), not motorised

0.12

275

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

0.06

276

8714

Parts and accessories of vehicles of headings 8711 to 8713

0.12

277

8715

Baby carriages and parts thereof

0.06

278

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

0.06

279

88

Aircraft , spacecraft, and parts thereof

0.06

280

89

Ships, boats and floating structures

0.06

281

90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

0.12

282

91

Clocks and watches and parts thereof

0.06

283

92

Musical instruments; parts and accessories of such articles

0.20

284

93

Arms and ammunition; parts and accessories thereof

Nil

285

94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

0.06

286

95

Toys, games and sports requisites; parts and accessories thereof

0.20

287

96

Miscellaneous manufactured articles

0.06

288

97

Works of art, collector’s’ pieces and antiques

Nil

 

 

F.No.334/1 /2012-TRU

 

 

(Rajkumar Digvijay)
Under Secretary to the Government of India

Notification No. 44/2012 – Service Tax

[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. 44/2012 – Service Tax

New Delhi, the 7th August, 2012

   G.S.R. (E)- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June,2012,  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),  vide number  G.S.R.  467 (E), dated the 20th June, 2012, namely:-

In the said notification, in entry 33, the word “bovine” shall be omitted.

[F.No. 334 /1/ 2012-TRU]

 

 

(Rajkumar Digvijay)

Under Secretary to the Government of India

 

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and the same has not been amended so far.

Notification No.9/2012 – Service Tax

[TO BE PUBLISED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 17th March, 2012

Notification No.9/2012 – Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.9/2010-Service Tax, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section(i), vide number G.S.R. 153 (E), dated the 27th February, 2010, namely:-

2. In the said notification, in para 3, for the word ‘April’, the word ‘July’, shall be substituted.

[F. No. 334/1/ 2012 – TRU]

(Samar Nanda)

Under Secretary to the Government of India

Note.- The principal notification No. 9/2010-Service Tax, dated the 27th February, 2010, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 153(E), dated the 27th February, 2010 and last amended vide Notification No.51/2011-Service Tax, dated the 30thDecember, 2011 was published vide number G.S.R. 944 (E) dated 30th December, 2011.

Service Tax Notification No.4/2012 dated 17th March, 2012

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.7/2010-Service Tax, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section(i), vide number G.S.R. 151 (E), dated the 27th February, 2010, namely:-

2. In the said notification, in para 2, for the word ‘April’, the word ‘July’, shall be substituted.

Note.- The principal notification No. 7/2010-Service Tax, dated the 27th February, 2010, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 151(E), dated the 27th February, 2010 and last amended vide Notification No.49/2011-Service Tax, dated the 30thDecember,2011 was published vide number G.S.R.942 (E) dated 3