Amendment in the Mega Exemption Notification 25/2012 ST Dated 20.06.2012 relating to (i) Job work (alcoholic liquors for human consumption) and (ii) Services by way of right to admission shall be effective from 1-6-2015
With effect from 1st June 2015, following changes in Mega Exemption Notification No. 25/2012-ST dated June 20, 2012 are made effective:
(i) Consequent to imposition of Service Tax levy on service by way of manufacture of alcoholic liquor for human consumption, an amendment is being made in the entry at S. No. 30 of notification No. 25/12-ST to exclude carrying out of intermediate production process of alcoholic liquor for human consumption on job work from this entry.
(ii) Entry 47: Exemption is given to services provided by way of right to admission to,-
- Exhibition of cinematographic film, circus, dance, or theatrical performances including drama or ballet.
- Recognized sporting events.
- Concerts, pageants, award functions, musical performances or sporting events not covered by S. No. ii, where the consideration for such admission is upto Rs. 500 per person.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No 16/2015-ST, Dated: May 19, 2015
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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby appoints the 1st day of June, 2015 as the date on which the provisions of sub-paragraphs (ix) and (xii) of paragraph 1 and sub-paragraph (b) of paragraph 2 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 06/2015 – Service Tax, dated the 1st March, 2015, published in the Gazette of India, Extraordinary, vide number G.S.R. 160(E), dated the 1st March, 2015 shall come into force.
[F. No.334/5/2015 -TRU]
(Akshay Joshi)
Under Secretary to the Government of India
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