Notification
No.09/2013 - Service Tax
New Delhi, the 8th May, 2013
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:-
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“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,-
(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.
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25
30
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(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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[F. No. 334 /3/ 2013-TRU]
(Raj Kumar Digvijay)
Under Secretary to the Government of India
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.
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