Seeks to amend notification No. 25/2012- Service Tax, dated the 20th June, 2012, so as to make necessary amendments in the specified entries therein. - 03/2013 - Service Tax
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Service Tax amendments narrow specified exemptions and redefine covered services, altering copyright, restaurant and transport scopes. The notification amends Notification No.25/2012-Service Tax by substituting wording in entry 9, replacing entries 15, 19 and 21 with narrowed exemption scopes (copyright transfers limited to certain works; restaurant exemptions for non air conditioned premises; specified goods transport agency exemptions including agricultural produce, small consignments, foodstuffs, fertilizers, registered newspapers, relief materials and defence equipment), omitting items in entry 20 and entry 24, limiting entry 25(b) to 'a vessel', and altering clause (k) of the definitions by deleting an 'or' and omitting a sub clause; the amendments commence 1st April, 2013.
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Provisions expressly mentioned in the judgment/order text.
Service Tax amendments narrow specified exemptions and redefine covered services, altering copyright, restaurant and transport scopes.
The notification amends Notification No.25/2012-Service Tax by substituting wording in entry 9, replacing entries 15, 19 and 21 with narrowed exemption scopes (copyright transfers limited to certain works; restaurant exemptions for non air conditioned premises; specified goods transport agency exemptions including agricultural produce, small consignments, foodstuffs, fertilizers, registered newspapers, relief materials and defence equipment), omitting items in entry 20 and entry 24, limiting entry 25(b) to "a vessel", and altering clause (k) of the definitions by deleting an "or" and omitting a sub clause; the amendments commence 1st April, 2013.
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