Prescribes effective rate of service tax on various services

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.... the Finance Act, specified in the corresponding entry in column (2) of the said Table, from so much of the service tax leviable thereon under section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid: S..No.. Sub- clause of clause (105) of Section 65 Description of taxable service Conditions Percentage (1) (2) (3) (4) (5) 1 (m) (1) The use of mandap, including the facilities provided 6[to a....

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....challan issued indicates that it is towards charges for such accommodation, and (b) this exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation. 10 (iii) Services, other than services specified in (i) and (ii) above, provided or to be provided to any person, by a tour operator in relation to a tour The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour. 40] 3 11[(o) or (zn) or (zzl) or (zzm)] Rent a Cab 40 4 (zc) Holding of a convention, where service provided includes c....

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....nt of service] shall include the value of the 2[plant, machinery, equipment, structures] or parts and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service. 33 5[6 ***] 7 11[(zzq) or (zn) or (zzl) or (zzm)] Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the constr....

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.... to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider. 33 10[10a 11[(zzzh) or (zn) or (zzl) or (zzm)] Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the s....

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....he Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003[G.S.R. 503 (E), dated the 20th June, 2003]. Explanation. - For the purposes of this notification, the expression "food" means a substantial and satisfying meal and the expression catering service shall be construed accordingly. [F. No. 334/3/2006-TRU] (G. G. Pai) Under Secretary to the Government of India ************************** Notes:- 1. Has been inserted vide notification no. 20/2006 ST dated 25-4-2006 2. For the words "plant, machinery or equipment" wherever they occur, the words "plant, machinery, equipment or structures" has been substituted; vide Notification No.21/2006 dated 23/5/2006 3. Has been inserted vide Notificati....

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....e words "to any person" substituted; (ii) against S.No.4, in column (4), for the words "client", the words "recipient of service" substituted; (iii) against S.No.5, in column (4), for the words "customer", the words "recipient of service" substituted." 7. Sr. No. 4A inserted vide notification no. 27/2008 ST dated 28-5-2008 8. Entry in column 3 of the Sr. no. 11 has be substituted vide notification no. Notification No. 29/2009-Service Tax dated 31-8-2009, before it was read as, "Transport of goods in containers by rail". This entry again substituted vide notification no. 34/2009 ST dated 1/9/2009, earlier it was read as, "Transport of goods by rail". This again substituted vide notification no. 9/2010 ST dated 27-2-2010 w.e.f. 1-4-2010....