10th September, 2004

Notification  No. 12/2004-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, 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. 21/97-Service Tax, dated the 26th June, 1997[G.S.R. 347 (E), dated the 26th June, 1997] In the said notification, for the proviso, following proviso shall be substituted, namely:-“Provided that the said exemption shall apply in such cases

where –

(a) such mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for catering service; and

(b) no credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; and

(c) such mandap keeper has not 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].”.

2. 39/97-Service Tax, dated the 22nd August, 1997[G.S.R. 481 (E), dated the 22nd August, 1997] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:-“Provided that the said exemption shall not apply in such cases where –

(i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(ii) such tour operator 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].“.

3. 40/97-Service tax, dated the 22nd August, 1997[G.S.R. 482 (E), dated the 22nd August, 1997] In the said notification, for the proviso, following proviso shall be substituted, namely:-“Provided that the said exemption shall not apply in such cases where-

(a) the invoice, bill or challan issued by the tour operator to the client only includes the service charges for arranging or booking accommodation for any person in relation to a tour and does not include the cost of such accommodation; or

(b) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(c) such tour operator 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].”.

4. 12/2001-Service Tax, dated the 20th December, 2001[G.S.R. 907 (E), dated the 20th December, 2001] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:-“Provided that the said exemption shall not apply in such cases where-

(i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(ii) such hotel providing service as mandap keeper 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].”.

5. 8/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 499 (E), dated the 20th June, 2003] In the said notification, in the Explanation, for clause (i), the following clause shall be substituted, namely:-‘ (i) “call centre” means a commercial concern which,-

(a) provides assistance, help or information; or

(b) contacts customer including prospective customer,

for the purposes of sales, telemarketing, payments through telephone, leased lines, satellite links, mail, fax, web chat and use of information system for monitoring and recording information on behalf of another person;’.

6. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:-“Provided that the said exemption shall apply only in such cases where-

(a) no credit of duty paid on such goods and materials sold, has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(b) where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount equal to such credit availed before the sale of such goods and materials.”.

7. 18/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 676 (E), dated the 21st August, 2003] In the said notification, for the words “in relation to commissioning or installation”, the words “in relation to erection, commissioning or installation” shall be substituted.
8. 19/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 677(E), dated the 21st August, 2003] In the said notification,-(i) for the words “commissioning or installation”, wherever they occur, the words “erection, commissioning or installation” shall be substituted;

(ii) after condition (ii), the following condition shall be inserted, namely:-

” (iii) the benefit under this notification shall be allowed only if no credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004.”.

9. 2/2004-Service Tax, dated the 5th February, 2004[G.S.R. 101 (E), dated the 5th February, 2004] In the said notification, in the opening paragraph, following proviso shall be inserted at the end, namely:-“Provided that the said exemption shall not apply in such cases where-

(i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(ii) such tour operator 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].“.

10. 9/2004-Service Tax, dated the 9th July, 2004 [G.S.R. 435 (E), dated the 9th July, 2004] In the said notification, the following proviso shall be inserted, at the end, namely:-“Provided that the said exemption shall not apply in such cases where-

(i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(ii) such rent-a-cab scheme operator 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].“.

11. 10/2004-Service Tax, dated the 9th July, 2004 [G.S.R. 436 (E), dated the 9th July, 2004] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:-“Provided that the said exemption shall not apply in such cases where –

(i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

(ii) such 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].“.

F. No. B2/8/2004-TRU

V. Sivasubramanian
Deputy Secretary to the Government of India

Note:

(1) The principal Notification 21/97-Service Tax, dated the 26th June, 1997 was published in the Gazette of India, Extraordinary, dated the 26th June, 1997, vide number G.S.R. 347 (E) dated the 26th June, 1997;

(2) The principal notification 39/97-Service Tax, dated the 22nd August, 1997 was published in the Gazette of India, Extraordinary, dated the 22nd August, 1997, vide number G.S.R. 481 (E) dated the 22nd August, 1997;

(3) The principal Notification 40/97-Service Tax, dated the 22nd August, 1997 was published in the Gazette of India, Extraordinary, dated the 22nd August, 1997, vide number G.S.R. 482 (E) dated the 22nd August, 1997;

(4) The principal Notification 12/2001-Service Tax, dated the 20th December, 2001 was published in the Gazette of India, Extraordinary, dated the 20th December, 2001, vide number G.S.R. 907 (E) dated the 20th December, 2001 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];

(5) The principal Notification 8/2003-Service Tax, dated the 20th June, 2003 was published in the Gazette of India, Extraordinary, dated the 20th June, 2003, vide number G.S.R. 499 (E) dated the 20th June, 2003;

(6) The principal Notification 12/2003-Service Tax, dated the 20th June, 2003 was published in the Gazette of India, Extraordinary, dated the 20th June, 2003, vide number G.S.R. 503 (E) dated the 20th June, 2003;

(7) The principal Notification 18/2003-Service Tax, dated the 21st August, 2003 was published in the Gazette of India, Extraordinary, dated the 21st August, 2003, vide number G.S.R. 676 (E) dated the 21st August, 2003;

(8) The principal Notification 19/2003-Service Tax, dated the 21st August, 2003 was published in the Gazette of India, Extraordinary, dated the 21st August, 2003, vide number G.S.R. 677 (E) dated the 21st August, 2003;

(9) The principal Notification 2/2004-Service Tax, dated the 5th February, 2004 was published in the Gazette of India, Extraordinary, dated the 5th February, 2004, vide number G.S.R. 101 (E) dated the 5th February, 2004 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];

(10) The principal Notification 9/2004-Service Tax, dated the dated the 9th July, 2004 was published in the Gazette of India, Extraordinary, dated the 9th July, 2004, vide number G.S.R. 435 (E) dated the 9th July, 2004;

(11) The principal Notification 10/2004-Service Tax, dated the dated the 9th July, 2004 was published in the Gazette of India, Extraordinary, dated the 9th July, 2004, vide number G.S.R. 436 (E) dated the 9th July, 2004.

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