[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.
30/2012-Service Tax
New Delhi, the 20th June,
2012
GSR.…..(E).—In
exercise of the powers conferred by sub-section (2) of section 68 of the
Finance Act, 1994 (32 of 1994), and in supersession of (i)
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 15/2012-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 213(E), dated the 17th March, 2012, and (ii)
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 36/2004-Service Tax, dated the 31st December,
2004, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R 849 (E), dated
the 31st December, 2004, except as respects things
done or omitted to be done before such supersession, the Central
Government hereby notifies the following taxable services and the extent of
service tax payable thereon by the person liable to pay service tax for the
purposes of the said sub-section, namely:—
I. The taxable services,—
(A) (i) provided or
agreed to be provided by an insurance agent to any person carrying
on the insurance business;
(ii) provided or
agreed to be provided by a goods transport agency in respect
of transportation of goods by road, where the person
liable to pay freight is,—
(a) any factory registered under
or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under
the Societies Registration Act, 1860 (21 of 1860) or under any other law for
the time being in force in any part of India;
(c) any co-operative society
established by or under any law;
(d) any dealer of excisable
goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the
rules made thereunder;
(e) any body corporate
established, by or under any law; or
(f) any partnership firm whether
registered or not under any law including association of persons;
(iii) provided or
agreed to be provided by way of sponsorship to anybody corporate or
partnership firm located in the taxable territory;
(iv) provided or
agreed to be provided by,-
(A) an arbitral
tribunal, or
(B) an individual
advocate or a firm of advocates by way of support services, or
(C) Government or
local authority by way of support services excluding,-
(1) renting of immovable
property, and
(2) services specified
in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance
Act,1994,
to any
business entity located in the taxable territory;
(v) provided or
agreed to be provided by way of renting of a motor vehicle designed to carry
passengers to any person who is not in the similar line of business or supply
of manpower for any purpose or service portion in execution of works
contract by any individual, Hindu Undivided Family or partnership firm,
whether registered or not, including association of persons, located in
the taxable territory to a business entity registered as body corporate,
located in the taxable territory;
(B) provided or agreed to be provided by any person which is
located in a non-taxable territory and received by any person located in the
taxable territory;
(II) The extent of service tax payable thereon by the person
who provides the service and the person who receives the service for
the taxable services specified in (I) shall be as specified in the following
Table, namely:-
Table
|
Sl.
No.
|
Description of a service
|
Percentage of service tax payable by the person
providing service
|
Percentage of service tax payable by the person receiving
the service
|
|
1
|
in respect of services provided or
agreed to be provided by an insurance agent to any person carrying
on insurance business
|
Nil
|
100%
|
|
2
|
in respect of services provided
or agreed to be provided by a goods transport agency in respect
of transportation of goods by road
|
Nil
|
100%
|
|
3
|
in respect of services provided
or agreed to be provided by way of sponsorship
|
Nil
|
100%
|
|
4
|
in respect of services provided
or agreed to be provided by an arbitral tribunal
|
Nil
|
100%
|
|
5
|
in respect of services provided
or agreed to be provided by individual advocate or a firm of
advocates by way of legal services
|
Nil
|
100%
|
|
6
|
in respect of services provided
or agreed to be provided by Government or local authority by way
of support services excluding,- (1) renting of immovable property,
and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a)
of section 66D of the Finance Act,1994
|
Nil
|
100%
|
|
7
|
(a) in respect of services provided
or agreed to be provided by way of renting of a motor
vehicle designed to carry passengers on abated value to any person who is not
engaged in the similar line of business
(b) in respect of services provided
or agreed to be provided by way of renting of a motor
vehicle designed to carry passengers on non abated value to any person who is
not engaged in the similar line of business
|
Nil
60%
|
100 %
40%
|
|
8.
|
in respect of services provided
or agreed to be provided by way of supply of manpower for any
purpose
|
25%
|
75 %
|
|
9.
|
in respect of services provided
or agreed to be provided in service portion in execution of
works contract
|
50%
|
50%
|
|
10
|
in respect of any taxable
services provided or agreed to be provided by any
person who is located in a non-taxable territory and received by any person
located in the taxable territory
|
Nil
|
100%
|
Explanation-I. -
The person who pays or is liable to pay freight for the transportation of goods
by road in goods carriage, located in the taxable territory shall be
treated as the person who receives the service for the purpose of this
notification.
Explanation-II. -
In works contract services, where both service provider and service recipient
is the persons liable to pay tax, the service recipient has the option of
choosing the valuation method as per choice, independent of valuation method
adopted by the provider of service.
2. This notification
shall come into force on the 1st day of July, 2012.
[F.No. 334/1/2012- TRU]
(Raj Kumar Digvijay)
Under Secretary to the
Government of India
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