DEAR ALL,
PLEASE FIND ATTACHED HEREWITH THE NOTIFICATION ISSUED ON 22.12.2010
THX,
[TO BE PUBLISHED IN THE GAZZETE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No. 51/2010 - 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2010- Service Tax, dated 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 146 (E), dated 27th February, 2010, except as respects things done or omitted to be done before such rescission.
[F. No. 354/189/2010-TRU]
(VIKAS)
Under Secretary to the Government of
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[TO BE PUBLISHED IN THE GAZZETE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No. 52/2010 - 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2010- Service Tax, dated 27th February, 2010 published in the Gazette of India, Extraordinary, PartII, Section3, Sub-section (i) vide number G.S.R. 161 (E), dated 27th February, 2010, except as respects things done or omitted to be done before such rescission.
[F. No. 354/189/2010-TRU]
(VIKAS)
Under Secretary to the Government of
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[TO BE PUBLISHED IN THE GAZZETE OF
Government of India
Ministry of Finance
Department of Revenue
Notification No. 53/2010 - 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in item (v) of sub-clause (zzzze) of clause (105) of section 65 of the said Finance Act (hereinafter referred to as ‘such service’), for packaged or canned software (hereinafter referred to as ‘said goods’) from the whole of service tax, subject to the condition that-
(i) the value of the said goods domestically produced or imported, for the purposes of levy of the duty of Central Excise or the additional duty of customs leviable under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), if imported, as the case may be, has been determined under section 4A of the Central Excise Act 1944 (1 of 1944) (hereinafter referred to as ‘such value’); and
(ii) (a) the appropriate duties of excise on such value have been paid by the manufacturer, duplicator or the person holding the copyright to such software, as the case may be, in respect of software manufactured in India; or
(b) the appropriate duties of customs including the additional duty of customs on such value, have been paid by the importer in respect of software which has been imported into
(iii) a declaration made by the service provider on the invoice relating to such service that no amount in excess of the retail sale price declared on the said goods has been recovered from the customer.
Explanations.- For the purpose of this notification, the expression,-
(i) “appropriate duties of excise” shall mean the duties of excise leviable under section 3 of the Central Excise Act, 1944 (1 of 1944) and a notification, for the time being in force, issued in accordance with the provision of sub-section (1) of section 5A of the said Central Excise Act; and
(ii) “appropriate duties of customs” shall mean the duties of customs leviable under section 12 of the Customs Act, 1962 (52 of 1962) and any of the provisions of the Customs Tariff Act, 1975 (51 of 1975) and a notification, for the time being in force, issued in accordance with the provision of sub-section (1) of section 25 of the said Customs Act.
[F. No. 354/189/2010-TRU]
(VIKAS)
Under Secretary to the Government of
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[TO BE PUBLISHED IN THE GAZETTE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No. 54/2010 - 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), the Central Government, on 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), notification No. 24/2009-Service Tax, dated the 27th July, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 551(E), dated the 27th July, 2009, namely :-
In the said notification, for the words “management, maintenance or repair of roads”, the words “management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals” shall be substituted.
[F.No.137/80/2010-CX.4]
(VIKAS)
Under Secretary to the Government of
Note.- The principal notification No. 24/2009-Service Tax, dated the 27th July, 2009, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 551(E), dated the 27th July, 2009.
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[TO BE PUBLISHED IN THE GAZETTE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No.55/2010-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.07/2010-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 and figures ‘January 2011’, the word and figures ‘April 2011’, shall be substituted.
[F. No. B-1/2/2010-TRU]
(VIKAS)
Under Secretary to the Government of
Note.- The principal notification No. 07/2010-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.33/2010-Service Tax, dated the 22nd June,2010 was published vide number G.S.R. 539 (E) dated 22nd June,2010.
[TO BE PUBLISHED IN THE GAZETTE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No.56/2010-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.08/2010-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. 152 (E), dated the 27th February, 2010, namely:-
2. In the said notification in para 2, for the word and figures ‘January 2011’, the word and figures ‘April 2011’, shall be substituted.
[F. No. B-1/2/2010-TRU]
(VIKAS)
Under Secretary to the Government of
Note.- The principal notification No. 08/2010-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. 152(E), dated the 27th February, 2010 and last amended vide Notification No.34/2010-Service Tax, dated the 22nd June,2010 was published vide number G.S.R. 540 (E) dated 22nd June,2010.
[TO BE PUBLISHED IN THE GAZETTE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No.57/2010-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.09/2010-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 and figures ‘January 2011’, the word and figures ‘April 2011’, shall be substituted.
[F. No. B-1/2/2010-TRU]
(VIKAS)
Under Secretary to the Government of
Note.- The principal notification No. 09/2010-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.35/2010-Service Tax, dated the 22nd June,2010 was published vide number G.S.R. 541 (E) dated 22nd June,2010.
[TO BE PUBLISHED IN THE GAZETTE OF
EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
Government of
Ministry of Finance
(Department of Revenue)
Notification No.58/2010-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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services in relation to general insurance business provided under the 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, from the whole of service tax leviable thereon under section 66 of the said Act.
[F.No.137/80/2010-CX.4]
(VIKAS)
Under Secretary to the Government of
Note.- The principal notification No. 24/2009-Service Tax, dated the 27th July, 2009, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 551(E), dated the 27th July, 2009.
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