Regarding exemption to certain taxable services-Notification No. 36/2010 – Service Tax

New Delhi, the 28^th June, 2010

Notification No. 36/2010 – 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 exempts the taxable services specified in clause (A) of section 76 of the Finance Act, 2010 (14 of 2010) other than services referred to in clause (zzc) and (zzzz) of sub-section (105) of section 65 of the Finance Act from so much of the service tax leviable thereon under section 66 of the Finance Act as is in excess of (see corigendum below) the service tax calculated on a value which is equivalent to the amount of advance payment received before the said appointed date.

Explanation.-  For the purpose of this notification,

(i)         “appointed date” means the 1^st day of July, 2010;

(ii)         “advance payment” means consideration received for the said taxable services to be provided.

2.         This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 334/3/2010 -TRU]

(K.S.V.V.Prasad)

Under Secretary to the Government of India

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Service tax on advances received prior to 1-7-2010 in respect of services as per amended definition of service provided after 1-7-2010 – Corrigendum to Notification No. 36/2010-ST, dated 28-6-2010

Corrigendum, dated 29-6-2010

In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2010- Service Tax, dated the 28th June, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 557 (E), dated the 28th June, 2010,

for the words “in excess of ”, read “equal to”.

Related posts:

1. Enactment of Finance Act, 2010 – Taxable Services – New Services and Amendments in Existing Services under Service Tax shall be effective from 1-7-2010-Notification No. 24/2010-ST
2. Notification on Service Tax Exemption to taxable services consumed within Special Economic Zones
3. Port Services/Airport Services – Exemption to specified services provided within a port or an airport – Notification No. 31/2010-Service Tax
4. Sponsorship services – Exemption to tournaments or championships organized by specified sports bodies – Notification No. 30/2010-Service Tax
5. Section 65(105)(zzzp) of the Finance Act, 1994 – Transport of goods by rail service – Exemption to specified services – Abatement for transport of goods by rail – Amendment in Notification No. 9/2010-ST, dated 27-2-2010