Seeks to Amend
Notification No. 26/2012- Service Tax, dated the 20th June, 2012, so as to make
necessary amendments in the specified entries therein
Notification No.2 /2013 - Service Tax, dated 1st March, 2013
[F.No. 334 /3/
2013-TRU]
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, 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.26/2012-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. 468 (E), dated the 20th June, 2012,
namely:-
In
the said notification, in the TABLE, for serial number 12 and the entries
relating thereto, the following serial number and the entries shall be
substituted, namely:-
“12.
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Construction
of a complex, building, civil structure or a part thereof, intended for a
sale to a buyer, wholly or partly except where entire consideration is
received after issuance of completion certificate by the competent
authority,-
(i)
for residential unit having carpet area upto 2000 square feet or where the
amount charged is less than rupees one crore;
(ii)
for other than the (i) above.
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25
30
|
(i)
CENVAT credit on inputs used for providing the taxable service has not been
taken under the provisions of the CENVAT Credit Rules, 2004;
(ii)
The value of land is included in the amount charged from the service
receiver.”.
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3. The notification shall come in to force on
the 1st day of March, 2013.
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