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Sunday, 1 July 2012

Rescinding of Exemption notifications issued earlier; Notification No. 34 and 35/2012 - Service Tax dt 20th June 2012


Notification  No.  34 and 35/2012 - Service Tax dt 20th June 2012, on rescinding of Exemption notifications issued earlier
           
1. In exercise of the powers conferred by Section 93 and 94  of the Finance Act, 1994 .
2. This notification shall come into force on the 1st day of July, 2012

          Rescinds the following notifications

SL. NO.
(1)
NOTIFICATION NO. AND DATE

(2)
SUBJECT

(3)
1.       
06/2012- Service Tax, dated 17-03-2012
Seeks to supercede Notification No. 26/2010-Service Tax, dated the 22nd June, 2010 to change the rate applicable under transport of passenger by air service with abatement of 60 per cent.
2.       
45/2011 - Service Tax, dated 12-09-2011
Exempts certain taxable services
3.       
42/2011 - Service Tax, dated 25-07-2011
Exempts service provided by certain association of dyeing units from whole of service tax
4.       
33/2011 - Service Tax, dated 25-04-2011
Regarding exemption to preschool coaching and training
5.       
31/2011 - Service Tax, dated 25-04-2011
Exempts certain taxable service
6.       
30/2011 - Service Tax, dated 25-04-2011
Exempts certain taxable service
7.       
11/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain services provided in relation to the execution of works contract, referred to in sub-clause (zzzza) of clause (105) of section 65
8.       
10/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain services provided in relation to the execution of works contract, referred to in sub-clause (zzzza) of clause (105) of section 65
9.       
09/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain taxable services as referred to in sub-clause (zzn) of clause (105) of section 65
10.   
08/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain taxable services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65
11.   
07/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain  taxable service specified in sub-clause (d) of clause (105) of section 65
12.   
06/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain taxable service of execution of a works contract referred to in sub-clause (zzzza) of clause (105) of section 65
13.   
05/2011 - Service Tax, dated 01-03-2011
Exemptions for  certain taxable service specified in sub-clause (zzo) of clause (105) of section 65
14.   
58/2010 - Service Tax, dated 21-12-2010
Exempts general insurance business provided under the Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme
15.   
53/2010 - Service Tax, dated 21-12-2010
Conditional exemption from the whole of service tax for packaged or canned software
16.   
50/2010 - Service Tax, dated 08-10-2010
Exempts certain services from Service Tax
17.   
47/2010 - Service Tax, dated 03-09-2010
Regarding exemption to service of outdoor catering

18.   
42/2010 - Service Tax, dated 28-06-2010
Exempts certain taxable service of commercial or industrial construction when provided wholly within the airport
19.   
41/2010 - Service Tax, dated 28-06-2010
Exempts certain services when provided wholly within the port or other port or airport
20.   
38/2010 - Service Tax, dated 28-06-2010
Exempts certain taxable service of commercial or industrial construction

21.   
32/2010 - Service Tax, dated 22-06-2010
Regarding exemption to the taxable service provided for distribution of electricity
22.   
31/2010 - Service Tax, dated 22-06-2010
Regarding exemption for certain services when provided within a port or an airport

23.   
30/2010 - Service Tax, dated 22-06-2010
Regarding exemption for tournaments or championships

24.   
28/2010 - Service Tax, dated 22-06-2010
Regarding exemption to construction of complex when provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana

25.   
27/2010 - Service Tax, dated 22-06-2010
Regarding exemption for passengers embarking on a journey originating or terminating in an airport located in specified States of India
26.   
25/2010 - Service Tax, dated 22-06-2010
Regarding exemption to air transport of passengers
27.   
23/2010 - Service Tax, dated 29-04-2010
Regarding exemption to Modular Employable Skill courses
28.   
13/2010 - Service Tax, dated 27-02-2010
Seeks to exempt the taxable service provided in relation to on-line information and database access or retrieval services and business auxiliary services by any Indian news agency subject to the fulfilment of certain conditions
29.   
12/2010 - Service Tax, dated 27-02-2010
Seeks to exempt the taxable service provided in relation to erection, commissioning or installation of mechanised food grain handling systems, equipment for setting up or substantial expansion of cold storage, and expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat.
30.   
11/2010 - Service Tax, dated 27-02-2010
Seeks to exempt the taxable service provided in relation to transmission of electricity.
31.   
10/2010 - Service Tax, dated 27-02-2010
Seeks to exempt the taxable service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under Seeds Act, 1966 from technical testing and analysis services and technical inspection and certification service
32.   
08/2010 - Service Tax, dated 27-02-2010
Seeks to exempt from taxable service provided in relation to transport of specified goods by rail.
33.   
42/2009 - Service Tax, dated 12-11-2009
Exempts the taxable service during the course of manufacture of parts of cycles or sewing machines
34.   
41/2009 - Service Tax, dated 23-10-2009
Exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of Finance Act, 1994 (32 of 1994)
35.   
39/2009 - Service Tax, dated 23-09-2009
Exempts certain taxable services
36.   
33/2009- Service Tax, dated 1-9-2009
Exempts certain taxable services
37.   
32/2009 - Service Tax, dated 1-09-2009
Exempts certain taxable services
38.   
31/2009 - Service Tax, dated 1-09-2009
Exempts certain taxable services
39.   
30/2009 - Service Tax, dated 31-08-2009
Exempts certain taxable services
40.   
24/2009- Service Tax, dated 27-7-2009
Exempts the taxable service provided in relation to management, maintenance or repair of roads
41.   
20/2009 - Service Tax, dated 07-07-2009
Exempts the taxable service referred to in sub-clause (n) of clause (105) of section 65 of the Finance Act
42.   
19/2009 - Service Tax, dated 07-07-2009
 Exempts the taxable service, referred to in sub-clause (zm) or (zzk)  of clause (105) of section 65 of the Finance Act.
43.   
01/2009 - Service Tax, dated 05-01-2009
Exempts certain taxable services
44.   
14/2008 - Service Tax, dated 01-03-2008
Budget Notification 2008-09
45.   
13/2008- Service Tax, dated 01-03-2008
Budget Notification 2008-09
46.   
34/2007 - Service Tax, dated 23-05-2007
Exempts taxable services provided to diplomats subject to conditions prescribed therein.
47.   
33/2007 - Service Tax, dated 23-05-2007
Exempts taxable services provided to diplomatic missions and counsular post
48.   
25/2007- Service Tax, dated 22-05-2007
Exempts commercial or industrial construction service
49.   
12/2007- Service Tax dated 01-03-2007
Exempts the taxable services, provided or to be provided, under an agreement, by any person to other person who has the right to authorise any person to exhibit cinematograph film, from the whole of the service tax
50.   
11/2007- Service Tax dated 01-03-2007
Exempts the taxable service, specified in sub-clause (zzh) of clause (105) of Sec 65
51.   
10/2007- Service Tax dated 01-03-2007
Exempts taxable services provided by an entrepreneur located within the premises of a TBI/STEP/ recognized NSTEDB of the Department of Science and Technology Government of India.
52.   
08/2007- Service Tax dated 01-03-2007
Amendment in the notification No. 32/2005-Service Tax, dated the 20th October, 2005 clause (105) of section 65.
53.   
 22/2006- Service Tax, dated 31-05-2006
Exemption of the taxable services from the whole of the service tax leviable thereon under section 66 of the said Finance Act
54.   
06/2006- Service Tax, dated 01-03-2006
Exemption to services specified  in sub-clause (zzh)of clause (105) of Section 65 
55.   
04/2006- Service Tax, dated 01-03-2006
Exempt taxable service specified in sub-clause (zm) of clause (105) of Section 65
56.   
01/2006- Service Tax, dated
Prescribe effective rates of duty for specified services
57.   
29/2005- Service Tax, dated 15-07-2005
Exempts the taxable service, referred to in sub-clause (zzn) of clause (105) of section 65 of the Finance Act, provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft, from the whole of the service tax leviable
58.   
21/2005- Service Tax, dated 07-06-2005
Exempts the taxable service of production or processing of goods for, or on behalf of, the client, referred to in sub-clause (v) of clause (19) of section 65,  provided by a commercial concern, in the course of manufacture of (a)  cut and polished diamonds and gem stones; or (b)   plain and studded jewellery of gold and other precious metals
59.   
17/2005- Service Tax, dated 07-06-2005
Exempts the site formation and clearance, excavation and earthmoving and demolition and such other similar activities provided to any person by any other person in the course of construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports, from the whole of service tax leviable
60.   
08/2005- Service Tax, dated 01-03-2005
Exempts certain services from Service Tax
61.   
 34/2004- Service Tax, dated 03-12-2004
Exempts the taxable service provided by a goods transport agency to a customer
62.   
 33/2004- Service Tax, dated 3-12-2004
Exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of fruits, vegetables, eggs or milk by road in a goods carriage
63.   
29/2004- Service Tax, dated 22-09-2004
Exempts so much of the value of taxable service provided to a customer, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern
64.   
 24/2004- Service Tax, dated 10-09-2004
Exempts the taxable services provided in relation to commercial training or coaching.
65.   
17/2004- Service Tax, dated 10-09-2004
Exempts the taxable service provided by the holder of intellectual property right to any person, in relation to intellectual property service,
66.   
 14/2004- Service Tax, dated 10-09-2004
Exempts taxable service provided to a client by a commercial concern in relation to the business auxiliary service
67.   
 13/2004- Service Tax, dated 10-09-2004
Exempts the taxable service provided by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern
68.   
32/2007- Service Tax, dated 22-05-2007
Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007
69.   
14/2003- Service Tax, dated 20-06-2003
Exempts the taxable services provided to any person by a mandap keeper for the use of the precincts of a religious place as a mandap
70.   
13/2003- Service Tax, dated 20-06-2003
Exempts the business auxiliary services provided by a commission agent
71.   
12/2003- Service Tax, dated 20-06-2003
Exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service
72.   
10/2003- Service Tax, dated 20-06-2003
Exempts the taxable services provided by a commercial training or coaching centre, in relation to commercial training or coaching
73.   
18/2002- Service Tax, dated 16-12-2002
Exempts the taxable services provided by a consulting engineer to a client on transfer of technology
74.   
16/2002- Service Tax, dated 02-08-2002
Exempts all the taxable services specified in section 65 of the said Act provided by any person, to the United Nations or an International Organisation
75.   
10/2002- Service Tax, dated 01-08-2002
Exempts the taxable service provided  to any person by a cargo handling agency in relation to, agricultural produce or goods intended to be stored in a cold storage
76.   
4/2000- Service Tax, dated 31-07-2000
Exempts the taxable services in relation to Cattle Insurance provided under the Central Sector Scheme on Cattle Insurance
77.   
3/2000- Service Tax, dated 06-07-2000
Exempts the taxable services in relation to general insurance business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana ) or the Pilot Scheme on Seed Crop Insurance 1[or the Farm Income Insurance Scheme.
78.   
 2/2000- Service Tax, dated 01-03-2000
Exempts the taxable services provided to any person, by a mechanised slaughter house in relation to the slaughtering of bovine animals
79.   
22/1997- Service Tax, dated 26-06-1997
Exempts from the levy of service tax, received by the air travel agent
from the airline for booking of passage for travel by air.
80.   
 03/1994- Service Tax, dated 30-06-1994
Exempts specified taxable services and includes interalia - ‘Departmentally run Public Telephones for local calls’
81.   
16/2003- Service Tax, dated 11-07-2003
Exempts the taxable service provided by an insurer carrying on General Insurance Business to a policy holder in relation to general insurance business provided under the Universal Health Insurance Scheme
82.   
12/1997- Service Tax, dated 14-02-1997

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