TaxTMI 
TaxTMI 
23 Aug 2012
The Notifications are used to issued by the tax authorities to supplement the basic law. Notifications are also issued by the CBEC for service tax also. The statutory provisions of service tax are to be read with the relevant notifications to understand the legal position of any matter relating to service tax. The Notifications already issued may be superseded by another notification or the same may be rescinded or amended. The year 2012 witnessed a wider change in service tax regime on introduction of negative list which paves the way for the implementation of Goods and Service Tax probably in the next financial year. Notification No. 12/2012-ST, dated 17.03.2012 issued under the negative list regime, exempted nearly 34 services from the whole of service tax leviable under Sec. 66B of the Finance Act. This notification was superseded by the Notification No. 25/2012-ST, dated 20.06.2012 which has been described as mega exemption list which gives exemption to nearly 39 services. taxmanagementindia.com
Notification No. 34/2012-ST, dated 20.06.2012 rescinded nearly 81 notifications issued from 1994 to 2012. The said notification only describes the rescinded Notification Nos. and date. For the benefit of readers the said rescinded notifications are given with the subject matter as below:
|
SL. |
NO. & DATE OF NOTIFICATION |
SUBJECT OF RESCINDED |
|
NO |
RESCINDED |
NOTIFICATION |
|
|
|
|
|
1 |
GENERAL INSURANCE & TELEPHONE SPECIFIED SERVICES |
|
|
2 |
JAN AROGYA BHIMA POLICY |
|
|
3 |
AIR TRAVEL AGENT SERVICES |
|
|
4 |
MECHANISED SLAUGHTER HOUSER SERVICE |
|
|
5 |
NATIONAL AGRI INSURANCE ETC., |
|
|
6 |
CATTLE INSURANCE - CENTRAL SECTOR SCHEME |
|
|
7 |
AGRICULTURAL PRODUCE OR GOODS INTENDED TO BE STORED IN A COLD STORAGE |
|
|
|
||
|
8 |
UNO OR INTERNATIONAL ORGANIZATION |
|
|
9 |
R&D CESS ON TRFR OF TECHNOLOGY |
|
|
10 |
COMMERCIAL TRG & COACHING-SPECIFIED SERVICES |
|
|
11 |
VALUE OF GOODS AND MATERIALS SOLD |
|
|
12 |
COMMISSION ON PURCHASE OF SALES |
|
|
13 |
USE OF PRINCINTS OF A RELIGIOUS PLACE -MANDAP |
|
|
14 |
UNIVERSAL HEALTH INSURANCE SCHEME |
|
|
15 |
COLLECTION OF DUTY/TAX BY STATE GOVTS. |
|
|
16 |
SPECIFIESD BAS |
|
|
17 |
HOLDER OF INTELLECTUAL PROPERTY RIGHT |
|
|
18 |
VOCATIONAL OR RECREATIONAL TRG. INSTITUTE |
|
|
19 |
INTEREST/DISCOUNT ON SPECIFIED SERVICES |
|
|
20 |
TRANSPORTATION OF VEGETABLES ETC., |
|
|
21 |
TRANSPORTATION OF GOODS OF SPEICIFIED VALUE |
|
|
|
|
BY ROAD IN A GOODS CARRIAGE |
|
22 |
PRODUCTION OF GOODS ON BEHALF OF CLIENT - |
|
|
|
|
SUBJECT TO CONDITIONS |
|
23 |
CONSTRUCTION OF ROADS, AIRPORT, RLWAYS ETC., |
|
|
24 |
JOB WORK ON JEWELLERY |
|
|
25 |
TRANSPORT OF EXPORT GOODS BY AIRCRAFT |
|
|
26 |
SPECIFIED %AGE OF TAXABLE VALUE OF RESPECTIVE |
|
|
|
|
SERVICES |
|
27 |
90% OF INTEREST - PART OF TAXABLE VALUE OF |
|
|
|
|
FINANCIAL LEASING SERVICE |
|
28 |
TESTING & ANALYSIS OF WATER QUALITY |
|
|
29 |
SERVICES BY AND RECEIVED BY RBI |
|
|
30 |
RESIDENTS WELFARE ASSOCIATION |
|
|
31 |
INCUBATEES HAVING ARRANGEMENT WITH TBI/STEP |
|
|
32 |
CLINICAL TRIALS FOR NEW DRUGS |
|
|
33 |
EXHIBITION OF CINEMATOGRAPH FILMS |
|
|
34 |
CONSTRUCTION OF PORT OR OTHER PORT |
|
|
35 |
DIPLOMATIC MISSION OR CONSULAR POST IN INDIA |
|
|
36 |
PERSONAL USE OF DIPLOMATIC OR CAREER CONSULAR |
|
|
|
|
OFFICERS |
|
37 |
ABATEMENT FOR GTA SERVICES |
|
|
38 |
IMPORT OF SPECIFIED SERVICES BY HOTELS |
|
|
39 |
SPECIFIED INPUT SERVICES RECEIVED BY GTA |
|
|
40 |
INTER BANK TRANSACTION -FOREIGN CURRENCY |
|
|
41 |
INTER/INTRA STATE TRANSPORTATION OF PASSENGERS |
|
|
42 |
MANAGEMENT,MTCE & REPAIR OF ROADS |
|
|
43 |
SPECIFIED GOODS INCLUDING FERTILIZERS & FOOD STUFF |
|
|
44 |
SERVICES OF SUB BROKERS |
|
|
45 |
MANUFACTURE OF SPECIFIED PRODUCTS |
|
|
46 |
TRANSPORT OF GOODS BY RAIL SERVICES |
|
|
47 |
MANUFACTURE OF ALCOHOLIC BEVERAGES |
|
|
48 |
SERVICES PROVIDED IN RESPECT OF CANALS |
|
|
49 |
MANUFACTURE OF PARTS OF CYCLE/SEWING MACHINES |
|
|
50 |
TRANSPORT OF GOODS BY RAIL SERVICES |
|
|
51 |
SEED TESTING LAB OR SEED CERTIFICATION AGENCY |
|
|
52 |
TRANSMISSION OF ELECTRICITY |
|
|
53 |
SPECIFIED SYSTEMS OF EQUIPMENTS |
|
|
54 |
INDIAN NEWS AGENCY |
|
|
55 |
VOCATIONAL COURSES |
|
|
56 |
TRANSIT JOURNEY IN INDIA AND STAFF ON BOARD(AIR) |
|
|
57 |
ORIGINATING/TERMINATING IN NORTH EASTERN STATES |
|
|
58 |
JAWAHARLAL NEHRU NATIONAL URBAN RENEWAL |
|
|
|
|
MISSION & RAJIV AWAS YOJANA |
|
59 |
SPONSORSHIP SERVICES |
|
|
60 |
PORT SERVICES, AIRPORT SERVICES |
|
|
61 |
DISTRIBUTION OF ELECTRICITY |
|
|
62 |
SPECIFIED ACTIVITIES PERFORMED WITHIN PORTS |
|
|
63 |
SPECIFIED SERVICES WITHIN AIRPORT OR PORT |
|
|
64 |
INDUSTRIAL OR COMMERCIAL CONSTRUCTION (AIRPORT) |
|
|
65 |
MID DAY MEALS PROVIDED BY NGOs |
|
|
66 |
PROMOTION OF GAMES OF CHANCE SERVICE |
|
|
67 |
PACKAGED OR CANNED SOFTWARE |
|
|
68 |
WEATHER BASED INSURANCE CROP SCHEME ETC., |
|
|
69 |
BUSINESS EXHIBITION SERVICES |
|
|
70 |
EXECUTION OF WORKS CONTRACT SERVICES |
|
|
71 |
INSURANCE UNDER SPECIFIED SCHEMES |
|
|
72 |
MOVEMENT OF GOODS FROM/TO OUTSIDE INDIA |
|
|
73 |
AIR FREIGHT FORMING PART OF CUSTOMS DUTY |
|
|
74 |
WORKS CONTRACT RENDERED WITHIN AIRPORT |
|
|
75 |
WORKS CONTRACT RENDERED WITHIN A PORT/OTHER PORT |
|
|
76 |
HEALTH SERVICES |
|
|
77 |
SHORT TERM ACCOMMODATION SERVICES |
|
|
78 |
PRE SCHOOL COACHING/TRAINING |
|
|
79 |
AN ASSOCIATIO OF DYEING UNITS |
|
|
80 |
ARBITRAL TRIBUNAL TO A BUSINESS ENTITY |
|
|
81 |
AIR TRANSPORT OF PASSENGER SERVICES |