Latest Notifications Dt 03.02.2016 related to SERVICE TAX

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 03/2016-Service Tax 

New Delhi, the 3 ^rd  February, 2016

G.S.R. … .(E).-  In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994, the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2012 – Service Tax, dated the 20 ^th  June, 2012 ,
published in the Gazette of India, Extraordinary, vide number G.S.R. 481(E), dated the 20 ^th  June, 2012, namely:-

In the said notification, in Explanation 1, after clause (c), the following clause shall be inserted, namely:-

(d) Swachh Bharat Cess as levied under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015). ”

[F. No. 332/18/2015-TRU ]

(K. Kalimuthu)
Under Secretary to the Government of India

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

 NOTIFICATION

No. 02/2016-Service Tax

 New Delhi, the 3 ^rd  February, 2016

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), read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following further amendments in the   notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2013 – Service Tax, dated the 1 ^st  July, 2013  , published in the Gazette of India, Extraordinary, vide number G.S.R. 448(E), dated the 1 ^st  July, 2013, namely:-

In the said notification, in paragraph 3, in sub-paragraph (III), after clause (b), the following clause shall be inserted, namely:-

"(ba) the SEZ Unit or the Developer shall be entitled to-

i.     refund of the Swachh Bharat Cess paid on the specified services on which ab-initio exemption is admissible but not claimed; and

ii.    the refund of amount as determined by multiplying total service tax distributed to it in terms of clause (a)  by effective rate of Swachh Bharat Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994." ” .

                                                                              [F. No. 332/18/2015-TRU ]

 (K. Kalimuthu)
Under Secretary to the Government of India

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION

No. 01/2016-Service Tax

 New Delhi, the 3 ^rd  February, 2016

G.S.R. … .(E).-  In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of

1994), the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2012 – Service Tax, dated the 29 ^th  June, 2012 , published in the Gazette of India, Extraordinary, vide number G.S.R. 519(E), dated the 29 ^th  June, 2012, namely:-

In the said notification,-

(a) in the Explanation,-

    (I) In clause (A), for sub-clause (i), the following sub-clause shall be substituted, namely:-

(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export; ” ;

    (II) clause (B) shall be omitted;

(b) in the Schedule of rates, in column (4),-

(i) for the figures “ 0.04 ” , wherever they occur, the figures “ 0.05 ” shall be substituted;

(ii) for the figures “ 0.06 ” , wherever they occur, the figures “ 0.07 ” shall be substituted;

(iii) for the figures “ 0.08 ” , wherever they occur, the figures “ 0.09 ” shall be substituted;

(iv) for the figures “ 0.12 ” , wherever they occur, the figures “ 0.14 ” shall be substituted;

(v) for the figures “ 0.18 ” , wherever they occur, the figures “ 0.21 ” shall be substituted; and

(vi) for the figures “ 0.20 ” , wherever they occur, the figures “ 0.23 ” shall be substituted.

 [F. No. 332/18/2015-TRU]

(K. Kalimuthu)
Under Secretary to the Government of India