Notification No.09/2013 - Service Tax, [F. No. 334 /3/ 2013-TRU], dated 8th May, 2013
Seeks to Amend
the Notification No.26/2012-Service Tax, dated the 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), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby makes the following further 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
|
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,-
(a)
for a residential unit satisfying both the following conditions, namely:–
(i) the carpet
area of the unit is less than 2000 square feet; and
(ii) the
amount charged for the unit is less than rupees one crore;
(b)
for other than the (a) above.
|
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.”.
|
Note.- The principal
notification was published in the Gazette of India, Extraordinary, vide notification
No. 26/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R.
468 (E), dated the 20th June, 2012 and was last amended vide notification
No.2/2013 – Service Tax, dated the 1st March, 2013, vide number
G.S.R.152(E), dated the 1st March, 2013.
0 comments:
Post a Comment