Service Tax Notification No 18/2009 & 42/2012

[kamal chordia]

Dear Sir

Is Notification No. 18/2009 (service tax) is valid till today date because another Notification No 42/2012 of service tax issued as per which exemption of service tax on FAC available only if we comply the condition of notification.

or both the notification valid separately.

[YAGAY and SUN]

You are 100% right that amazingly no notification has been issued to rescind the Notification No. 18/2009-ST as yet.

This needs to be brought the knowledge of concerned Commissioner of the Service Tax.

AI Summary

Service tax notification validity: earlier exemption notification remains in force despite later conditional notification requiring compliance.
Notification No. 42/2012 conditions the availability of service tax exemption for FAC on compliance with specified requirements, but Notification No. 18/2009 has not been rescinded and therefore remains on the statute record; the overlap should be brought to the Service Tax Commissioner for administrative clarification.