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Notification No. 19/2005-ST, dated 07-06-2005

Amends notification numbers 13/2003-Service Tax, dated the 20th June, 2003, 14/2004-Service Tax, dated the 10th September, 2004, 15/2004-Service Tax, dated the 10th September, 2004, 24/2004-Service Tax, dated the 10th September, 2004, 8/2005-Service Tax, dated the 1st March, 2005

Date: 7th June, 2005

Notification No. 19/2005-Service Tax

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 directs that the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

Table

S.No. Notification number and date

Amendments
(1) (2) (3)
1. 13/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 504 (E), dated the 20th June, 2003] In the said notification, in the Explanation, clause (i) shall be omitted.
2. 14/2004-Service Tax, dated the 10th September, 2004 [G.S.R. 588 (E), dated the 10th September, 2004] In the said notification,-

(i) in clause (b), for the words “production of goods on behalf of the client;”, the words “production or processing of goods for, or on behalf of, the client;” shall be substituted;
(ii) for the words “from the whole of the service tax”, the words “and provided in relation to agriculture, printing, textile processing or education, from the whole of service tax” shall be substituted;
(iii) the proviso shall be omitted.
3. 15/2004-Service Tax, dated the 10th September, 2004 [G.S.R. 589 (E), dated the 10th September, 2004] In the said notification,-

(i) for the words “construction service”, occurring at two places, the words “commercial or industrial construction service” shall be substituted;
(ii) in the proviso, for clause (ii), the following shall be substituted, namely:-“(ii) the commercial concern has availed the benefit under the notification of the Government of India, in the Ministry of Finance, (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]; or

(iii) the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act, 1994.”.
4. 24/2004-Service Tax, dated the 10th September, 2004 [G.S.R. 598 (E), dated the 10th September, 2004] In the said notification,-

(i)  in the opening paragraph, the following proviso shall be inserted at the end, namely:-

“Provided that nothing contained in this notification shall apply to the taxable services provided in relation to commercial training or coaching by a computer training institute.”;
(ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

‘(iii) “computer training institute” means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware.’.
5. 8/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 142 (E), dated the 1st March, 2005] In the said notification,-

(i) for the words “production of goods on behalf of the client”, the words “production or processing of goods for, or on behalf of, the client” shall be substituted;
(ii) in the proviso, for the words “produced”, occurring at two places, the words “produced or processed” shall be substituted;
(iii)  in the Explanation, in clause (i),-
(a) for the words ‘ “production of goods” ‘, the words ‘ “production or processing of goods” ‘ shall be substituted;
(b) for the words “production” occurring at two places, the words “production or processing” shall be substituted.

 

2.  This notification shall come into force on the 16th day of June, 2005.

F. No. B1/6/2005-TRU

Ajay

Under Secretary to the Government of India

Note:

(1) The principal notification 13/2003-Service Tax, dated the 20th June, 2003 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 504 (E) dated the 20th June, 2003 and was last amended vide notification No. 8/2004-Service Tax, dated the 9th July, 2004 [G.S.R. 434 (E) dated the 9th July, 2004];

(2) The principal notification 14/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 588 (E) dated the 10th September, 2004;

(3) The principal notification 15/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 589 (E) dated the 10th September, 2004 and was last amended vide notification No. 4/2005-Service Tax, dated the 1stMarch, 2005 [G.S.R. 138 (E) dated the 1st March, 2005];

(4) The principal notification 24/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 598 (E) dated the 10th September, 2004;

(5)  The principal notification 8/2005-Service Tax, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 142 (E) dated the 1st March, 2005

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