Exemption to Small service providers;Notification No. 33/2012 - Service Tax, dt: 20th June,2012

1. In exercise of the powers conferred by Section 93(1) of section 93 of the Finance Act, 1994.

2. And in supersession of notification No. 6/2005-Service Tax, dated the 1^st March, 2005, except as respects things done or omitted to be done before such supersession.

3. This notification shall come into force on the 1st day of July, 2012

Exempts taxable services of aggregate value not exceeding ten lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66B of the said Finance Act:        

A. However this exemption is not applicable to the following:

 (i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person ( eg: Authorized service centers); or

(ii) such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under Section 68(2) Finance Act, 1994, read with Service Tax Rules,1994.
(Please refer post dated  June 27  Titled Notification No. 30/2012-Service Tax dt 20th June 2012 U/s 68(2))

B. The exemption contained in this notification shall apply subject to the following :

(i) the provider of taxable service has the option not to avail the exemption contained in this notification and pay service tax on the taxable services provided by him. Such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year;

(ii) the provider of taxable service shall not avail the CENVAT credit of service tax paid on any input services, under rule 3 or rule 13 of the CENVAT Credit Rules, 2004, used for providing the said taxable service, for which exemption from payment of service tax under this notification is availed of; 

(iii)the provider of taxable service shall not avail the CENVAT credit under rule 3 of the said rules, on capital goods received, during the period in which the service provider avails exemption from payment of service tax under this notification;

(iv) the provider of taxable service shall avail the CENVAT credit only on such inputs or input services received, on or after the date on which the service provider starts paying service tax, and used for the provision of  taxable services for which service tax is payable;

(v) the provider of taxable service who starts availing exemption under this notification shall be required to pay an amount equivalent to the CENVAT credit taken by him, if any, in respect of such inputs lying in stock or in process on the date on which the provider of taxable service starts availing exemption under this notification;

(vi) the balance of CENVAT credit lying unutilised in the account of the taxable service provider after deducting the amount referred to in sub-paragraph (v), if any, shall not be utilised in terms of provision under sub-rule (4) of rule 3 of the said rules and shall lapse on the day such service provider starts availing the exemption under this notification;   

(vii) where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services; and

(viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year.

C. For the purposes of determining aggregate value not exceeding ten lakh rupees,

In relation to taxable service provided by a goods transport agency, the payment received towards the gross amount charged by such goods transport agency under section 67, the person liable for  paying service tax is as specified under Section 68(2) with Service Tax Rules, 1994, shall not be taken into account.

D .Explanation.- For the purposes of this notification,-

(A) “brand name” or “trade name” means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, logo, label, signature, or invented word or writing which is used in relation to such specified services for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified services and some person using such name or mark with or without any indication of the identity of that person;

(B) “aggregate value” means the sum total of value of taxable services charged in the first consecutive invoices issued during a financial year but

does not include value charged in invoices issued towards such services which are exempt from whole of service tax leviable thereon under section 66.

Exemption of services provided by TBI/STEP; Notification No. 32/2012- Service Tax dt 20th June 2012,

1. In exercise of the powers conferred Under section 93(1) Finance Act, 1994.

2. And in supersession of the notification number 9/2007-ST, dated the 1^st March,2007,  except as respects things done or omitted to be done before such supersession.

3. This notification shall come into force on the 1^st  day of July, 2012.

Exempts taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India, from the whole of the service tax leviable thereon under section 66B, subject to following conditions, namely:-

1. that the STEP or the TBI, who intends to avail the exemption, shall furnish the requisite information in Format I below containing the details of the incubator along with the information in Format II below received from each incubatee to the concerned Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, before availing the exemption; and
2. that the STEP or the TBI shall furnish the information in the said Format I and Format II  in the same manner before the 30th day of June of each financial year.

Format - I

 Information to be furnished by TBI or the STEP

Filed in the financial year ______

        (a)        Name of the Technology Business Incubator / Science and Technology Entrepreneurship Park ____________

        (b)        Address ____________

        (c)        Whether availing benefit of exemption for first time _____________

        (d)       If the answer to 3 is not in affirmative, the date from which benefit is being availed _____

        (e)        Details of taxable services provided during the previous financial year :-

Sl. No.	Description of Taxable Service	Value of taxable Service Provided
		To incubatee	To others

(f) Details of Taxable services provided by incubatees as per enclosure ______________

Place _______
Date  _______

Signature of the authorised person

Acknowledgement

I hereby acknowledge the receipt of Format I for the period________

Place ______
Date  ______

Signature of the Officer of
Central Excise and Service Tax
(with Name and Official seal)

Format II

 Information to be obtained by TBI / STEP from each incubatee and to be filed along with Format I

1. Name of the Incubatee ________

2. Address  ________

3. Details of the project _________

4. Date of signing agreement with the TBI / STEP (incubator) _______

5. Total business turnover during the previous financial year ________

6. Details of taxable services provided during the previous financial year ________

Sl. No.	Description of Taxable Service	Value of Service Provided

Place ____
Date  ____

Signature of the authorized person

On Exemption to specified services received by exporter of goods;Notification No. 31/2012 - Service Tax dt 20th June 2012.

1. In exercise of the powers conferred U/s 93(1) sub-section (1) of section 93 of the Finance Act, 1994

2. In supersession of the notification No. 18/2009-Service Tax, dated the 7^th July, 2009, except as respects things done or omitted to be done before such supersession.

            3. This notification shall come into force on the 1^st day of July, 2012.

Exempts the taxable service received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the said goods), of the description specified in column (2) ,from the whole of the service tax leviable thereon under section 66B of the said Act, subject to the conditions specified in column (3)

Table

Sr. No.	Description of the taxable service	Conditions
(1)	(2)	(3)
1.	Service provided to an exporter for transport of the said goods by goods transport agency in a goods carriage  from any container freight station or inland container depot to the port or airport, as the case may be, from where the goods are exported; or Service provided to an exporter in relation to transport of the said goods by goods transport agency in a goods carriage  directly from their place of removal, to an inland container depot, a container freight station, a port or airport, as the case may be, from where the goods are exported.	The exporter shall have to produce the consignment note, by whatever name called, issued in his name.

(a) exemption shall be available to an exporter who,-

(i) informs the Assistant Commissioner of Central Excise / the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory / the regional office / the head office, as the case may be, in Form EXP1 appended to this notification, before availing the said exemption;

(ii) is registered with an export promotion council sponsored by the Ministry of Commerce / the Ministry of Textiles, as the case may be;

(iii) is a holder of Import-Export Code Number;

(iv) is registered under section 69 of the  Act;

(v) is liable to pay service tax Under section 68(2)of the Act, read with item (B) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules,1994, for the specified service;

(b) the invoice/bill / challan, issued by the service provider to the exporter, shall be issued in the name of the exporter, showing that the exporter is liable to pay the service tax

(c) the exporter availing the exemption shall file the return in Form EXP2, every six months of the financial year, within fifteen days of the completion of the said six months;

(d) the exporter shall submit with the half yearly return, after certification, the documents in original specified in clause (b) and the certified copies of the documents specified

(e) the documents enclosed with the return shall contain a certification from the exporter/ or the authorised person, to the effect that taxable service to which the document pertains, has been received and used for export of goods by mentioning the specific shipping bill number on the said document.

(f) where the exporter is a proprietorship concern or partnership firm, the documents enclosed with the return shall be certified by the exporter himself and where the exporter is a limited company, the documents enclosed with the return shall be certified by the person authorised by the Board of Directors;

Format of
Form EXP1

To,
The Deputy Commissioner /Assistant Commissioner of Central Excise

Sir,

I/We intend to avail of the exemption from service tax under Notification No. 31/2012-ST, dated 20^th June, 2012 in respect of service for transport of the said goods by road, which has been used for export of goods and the relevant particulars are as follows.

1. Name of the exporter………

2. Service Tax Registration No……….

3. Division ……… Commissionerate ……………

4 Membership No. the Export Council………….

5 Name of the Export Council…………

6. Address of the registered / head office of exporter:……..

7. Tel. No. and e-mail ID of the exporter……..:

8. Import -Export Code No…………..

9. Details of Bank Account (Name of Bank, branch address and account number)……..

I/we undertake that I/we shall comply with the conditions laid down in the said notification and in case of any change in aforementioned particulars; I/We shall intimate the same.

Date:…..

Place:……..

Signature and full address of Exporter
(Affix stamp)

Receipt (to be given by office of Assistant Commissioner/ Deputy Commissioner having jurisdiction) Received Form EXP1 dated --/--/-- submitted by __________( name of the exporter). The said intimation is accepted and given acknowledgment No. _____( S. No. Above)

For Assistant, / Deputy Commissioner
(Stamp)

Format of

Form  EXP2

To,
The Deputy Commissioner /Assistant Commissioner of Central Excise

Sir,

I/We have availed of exemption of service tax under Notification No. 31/2012-ST, dated 20^th June, 2012 in respect of services, namely, the services provided for transport of said goods in a goods carriage by goods transport agency, and has used the same for export of goods during the period from …… to….. .. and the relevant particulars are as follows:-

1. Name of the exporter………..
2. Address of the registered / head office of exporter…………
3. Tel. No. and e-mail ID of the exporter……..:
4. Service Tax Registration No…….
5. Division ……… Commissionerate ……………
6. Membership No. Of the Export Council………
7. Import Export Code No…………..
8. Name of the Export Council………..
9. Details of Bank Account (Name of Bank, branch address and account number)……..

Table-A

Sr. No.	Details of goods exported (on which exemption of service tax availed) during the six months ending on…………………………..
	Details of Shipping Bill/ Bill of export (Please enclose self attested copy of Shipping Bill or Bill of Export) and Details of goods exported (in case of exports of more than one commodity, please fill in the proforma, commodity-wise)
	No.	Date	Date of Let export order	Export invoice no	Date	Description of goods exported	Quantity (please mention the unit)	FOB value (in rupees in lakh)

Table- B

Details of specified service used for export of goods, covered under the Shipping Bill or Bill of Export mentioned in Table A in respect of which the exemption has been availed during the six months ending on…………………………..				Details of documents attached showing the use of such service for export, the details of which are mentioned in Table A (self attested)	Total amount of service tax claimed as exemption (rupees in lakhs)
Name of service provider	Address of service provider	Invoice No.	Date

9. Declaration:-

I / We hereby declare that-

(i) I have complied with all the conditions mentioned in Notification No. 31/2012-ST, dated 20^th June, 2012;

(ii) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;

(iii) no CENVAT credit of service tax paid on the specified service used for export of said goods taken under the CENVAT Credit Rules, 2004;

(iv) I / we, am/ are enclosing all the required documents. Further, I understand that failure to file the return within stipulated time or non-enclosure of the required document, duly certified, would debar me/us for the refund claimed aforesaid.

Date:……..

Place:………

Signature and full address of Exporter
(Affix stamp)

                                                                                                                                                                              

Service Tax payable U/s 68(2) ;Notification No. 30/2012-Service Tax dt 20th June 2012

Taxable services and the extent of service tax payable thereon by the person liable to pay service tax U/s 68(2)

1. In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994.

2. In supersession of 

          (i) Notification No. 15/2012-Service Tax, dated the   17^th  March, 2012

          (ii) Notification No. 36/2004-Service Tax, dated the  31^st  December, 2004 ,except as respects things done or omitted to be done before such supersession, 

3. This notification shall come into force on the 1^st day of July, 2012.  

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:-

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.

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.