Seeks to amend Entry 62 of notification No. 25/2012 – Service Tax, dated the 20th June, 2012, so as to exempt services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to 1st April, 2016 on payment of license fee or spectrum user charges, as the case may be.
Central Government vide Notification No. 39/2016-Service Tax, Dated: September 02, 2016 has extended exemption period for “Services by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum on payment of licence fee or spectrum user charges provide during the period prior to 1st April, 2016 as against the earlier provision of services provided during the financial year 2015-16 (Notification No. 22/2016-Service Tax, Dated: April 13, 2016). Now, all such services provided prior to 1st April 2016
would stand exempted and not only the ones provided during financial year 2015-16.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 39/2016-Service Tax
New Delhi, the 2nd September, 2016
G.S.R. 850(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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:-
2. In the said notification, in the first paragraph, in entry 62, for the words and figures “during the financial year 2015-16”, the words, figures and letters “during the period prior to 1st April, 2016” shall be substituted.
[F. No. B-1/20/2016 -TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and was last amended vide notification number 32/2016 – Service Tax, dated the 6th June, 2016 vide number G.S.R. 575(E), dated the 6th June, 2016.
