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Notifications
All › Service Tax › Service Tax - Service Tax
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No. F. No. 354/42/2016-TRU - Dated: 18-01-2017 - ST Service Tax
Corrigendum - Notification No. 1/2017-Service Tax, dated the 12th January, 2017
Show AI Summary
Correction to service tax notification narrows the phrase to clarify recipient scope under clause (c).
Corrigendum substitutes wording so that the phrase "customs station of clearance in India" reads "customs station of clearance in India received by persons specified in clause (c)", thereby qualifying the recipients to whom the notification's reference applies.
No. 4/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the abatement for tour operator services
Show AI Summary
Tour operator abatement rationalized with conditions: no CENVAT credit taken and billing must state inclusive tour charges.
Amendment revises the tour operator abatement by substituting the table entry to provide the abatement subject to two conditions: (i) CENVAT credit on inputs and capital goods used for providing the taxable service has not been taken under the CENVAT Credit Rules, 2004; and (ii) the bill indicates the charge is inclusive of accommodation and transportation and the amount charged is the gross amount for the tour including those charges. The substitution takes effect from the date specified in the notification.
No. 3/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
Show AI Summary
Service tax liability for maritime import transportation shifted to the Indian person complying with customs clearance provisions.
The notification amends the service tax exemption framework to include transportation of goods by vessel from outside India up to the customs station of clearance, adds a Table entry reflecting its tax treatment and abatement, and provides that when both provider and recipient are in non taxable territory the person in India who complies with customs clearance obligations for the goods is liable to pay service tax.
No. 2/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
Show AI Summary
Aggregator exclusion for lodging platforms clarified, and customs-compliant importer designated liable for vessel carriage service tax.
The amendment excludes from the definition of aggregator persons who only connect customers with lodging-service providers where the provider is service-tax registered and receives the entire consideration directly. It also designates as liable for service tax the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962, for goods transported by vessel from outside India to the customs station of clearance, when both supplier and recipient are located in non-taxable territory.
No. 1/2017 - Dated: 12-01-2017 - ST Service Tax
Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch
Show AI Summary
Service tax exemption withdrawal for cross border vessel transport and clarification on rural banking facilitator exemption.
Amendment substitutes entry 29(g) to exempt services by a business facilitator or business correspondent to a banking company for rural branch accounts, and replaces the proviso in entry 34 to provide that the exemption shall not apply to online information and database access or retrieval services received by certain persons, or to services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when received by specified persons.
No. 53/2016 - Dated: 19-12-2016 - ST Service Tax
Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017
Show AI Summary
Digital signature exemption for non-taxable suppliers of online information services allows unsigned online invoices for limited transitional period.
A proviso to rule 4C(1) permits a person located in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient in taxable territory to issue online invoices not authenticated by a digital signature for a transitional period ending 31st January, 2017; the amendment takes effect on publication in the Official Gazette.
No. 52/2016 - Dated: 08-12-2016 - ST Service Tax
Seeks to amend exemption notification No. 25/2012-ST dated 20.06.2012 so as to exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service
Show AI Summary
Exemption for acquiring bank services: settlement of small-value card transactions exempt from service tax under amended notification.
Inserts Entry 64 into Notification No.25/2012-Service Tax to exempt services by an acquiring bank to any person in relation to settlement of a single payment card transaction up to a specified small-transaction threshold, and defines "acquiring bank" to include banking companies, financial institutions including non-banking financial companies, or any other person who makes payment to a card-accepting person.
No. 51/2016 - Dated: 30-11-2016 - ST Service Tax
Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'
Show AI Summary
Inclusion of online information and database access services alters place-of-provision classification under service tax rules.
The Place of Provision of Services (Second Amendment) Rules, 2016 insert the words "and online information and database access or retrieval" after "include broadcasting" in clause (q) of rule 2 of the Place of Provision of Services Rules, 2012, thereby expanding the definitional scope of that provision; the amendment is notified under the Finance Act and comes into force on 1 December 2016.
No. 50/2016 - Dated: 22-11-2016 - ST Service Tax
Seeks to amend notification No. 20/2014-ST dated 16th September, 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’.
Show AI Summary
Exclusive jurisdiction for LTU-Bangalore over online information and database access services received by non assesse online recipients from non taxable territories.
The amendment restricts Chapter V enforcement powers for online information and database access or retrieval services provided from a non-taxable territory and received by a non-assesse online recipient to the officer specified against S.No (23) in Table 3 and his subordinates, excluding all other officers and their subordinates; it adopts the Service Tax Rules, 1994 definitions for the relevant service and recipient.
No. F. No. 354/226/2013 –TRU (Pt.-I) - G.S.R. 1060 (E) - Dated: 10-11-2016 - ST Service Tax
Corrigendum - Notification No. 38/2016-Service Tax, dated the 30th August, 2016
Show AI Summary
Notification corrigendum updates item numbering, replacing specified references to 5 and 5A with 6 and 6A in the service tax text.
Correction to Notification No. 38/2016 Service Tax replaces numeral 5 with 6, changes 5A to 6A in column 1 of the TABLE, and updates the reference "5A of the TABLE" to "6A of the TABLE" to correct the published Gazette entry.
No. 49/2016 - Dated: 09-11-2016 - ST Service Tax
Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’
Show AI Summary
Service tax compliance liability shifted to non-taxable territory service providers for online information and database access services to non-assesse recipients.
Reallocates service tax payment and procedural compliance for online information and database access or retrieval services so that where the recipient is a non-assesse online recipient, the recipient is excluded from the territorial reference and the compliance obligation is placed on the service provider located in the non-taxable territory; inserts an Explanation adopting the term as defined in the Service Tax Rules, 1994.
No. 48/2016 - Dated: 09-11-2016 - ST Service Tax
Seeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax
Show AI Summary
Tax liability for non-resident digital service providers: overseas suppliers must register and pay tax for services received in India.
Imposes service tax on persons located in non taxable territory supplying online information and database access or retrieval services received in India, defines non assesse online recipient, prescribes indicia to deem a recipient located in taxable territory, sets intermediary exclusion conditions, permits appointment of an Indian representative to discharge tax, and creates registration (Form ST 1A, ST 2A) and return (Form ST 3C) procedures including invoice and reporting requirements.
No. 47/2016 - Dated: 09-11-2016 - ST Service Tax
Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory
Show AI Summary
Online information and database access services excluded from exemption when supplied to government or local authorities for non business purposes.
The notification amends a prior service tax exemption so that the exemption does not apply to online information and database access or retrieval services received by the Government, local authority, governmental authority or an individual for non-business purposes, and it inserts a definition referencing clause (ccd) of sub-rule 1 of rule 2 of the Service Tax Rules, 1994.
No. 46/2016 - Dated: 09-11-2016 - ST Service Tax
Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016
Show AI Summary
Place of provision rules amended to redefine online information and database access services and clarify their tax treatment.
Amendment revises the Place of Provision of Services Rules, 2012 to substitute a new definition for online information and database access or retrieval services by aligning it with the Service Tax Rules, 1994, to exclude those services from the proviso in rule 3 that applies to other services, and to omit clause (b) of rule 9, thereby clarifying the scope and treatment of such online services for service tax purposes.
No. 45/2016 - Dated: 30-09-2016 - ST Service Tax
Service of transportation, by educational institutions to students, faculty and staff
Show AI Summary
Service tax exemption for educational institution transportation suspends retrospective liability for the period of prior non-levy practice.
Central Government directs that service tax payable under section 66B on transportation services provided by educational institutions to students, faculty and staff during the specified prior period, which was not levied due to a generally prevalent practice, shall not be required to be paid, pursuant to powers under section 11C of the Central Excise Act read with section 83 of the Finance Act.
No. 44/2016 - Dated: 28-09-2016 - ST Service Tax
Seeks to amend Notification No. 20/2005-Service Tax dated 10th August, 2005
Show AI Summary
Adjudicatory limits for service tax notices updated to allocate notice-issuing authority by officer rank and value thresholds.
Replaces the Table in the Service Tax notification to allocate authority for issuing notices specifying amounts of service tax or CENVAT credit by officer rank: Superintendents up to a lower threshold (with exclusions), Assistant/Deputy Commissioners up to an intermediate threshold, Joint/Additional Commissioners for amounts above the intermediate threshold up to a higher cap, and Commissioners without limit.
No. 43/2016 - Dated: 28-09-2016 - ST Service Tax
Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3
Show AI Summary
Krishi Kalyan Cess reporting added to Form ST 3, requiring dedicated payment, adjustment and CENVAT credit entries in the return.
The Service Tax Rules amendment updates Form ST-3 to add Krishi Kalyan Cess reporting and payment lines across multiple parts, expands taxpayer categories, inserts Part DB to record modes of Krishi Kalyan Cess payment and adjustments, adds arrears/interest/penalty lines, and revises Parts I and J to require detailed monthly/quarterly disclosure of exempted/non-exempted activity and CENVAT credit balances including opening, receipt, utilisation and closing balances for Krishi Kalyan Cess.
No. 42/2016 - Dated: 26-09-2016 - ST Service Tax
Non-levy of service tax on the services by way of advancement of Yoga
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Service tax non-levy on Yoga instruction by registered charitable entities suspends past liability for a defined historical period.
The Central Government directed that the service tax payable under section 66B on services by way of advancement of Yoga provided by entities registered under section 12AA for the period from 1 July 2012 to 20 October 2015 shall not be required to be paid, relying on powers under section 11C of the Central Excise Act read with section 83 of the Finance Act, noting a generally prevalent practice of non-levy during that period.
No. 41/2016 - Dated: 22-09-2016 - ST Service Tax
Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease
Show AI Summary
Service tax exemption for long-term industrial plot lease premiums removes levy on upfront consideration by public development corporations.
Exempts from levy under section 66B the taxable service provided by State Government Industrial Development Corporations/Undertakings to industrial units for granting long term leases of industrial plots where the tax is leviable on the one time upfront amount (described as premium, salami, cost, price, development charges or by any other name) payable for such lease.
No. 40/2016 - Dated: 06-09-2016 - ST Service Tax
Seeks to amend Notification No. 25/2012- Service Tax, dated 20.06.2012, so as to make necessary amendment by substituting the clause (a) of entry 5 in opening paragraph
Show AI Summary
Service tax amendment substitutes exemption clause to cover renting of religious precincts by specified charitable entities.
Substitutes clause (a) of entry 5 in the opening paragraph of Notification No.25/2012-Service Tax to provide that renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under the Income-tax Act, or a trust or institution registered under specified income tax provisions, or a body or authority covered under other specified income tax provisions, shall constitute the described category for service-tax purposes.

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