TaxTMI 
TaxTMI 
Notification under sub-section (2) of section 68 - Reverse Charge
X X X X Extracts X X X X
X X X X Extracts X X X X
....de number G.S.R 849 (E), dated the 31^st December, 2004, except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies the following taxable services and the extent of service tax payable thereon by the person liable to pay service tax for the purposes of the said sub-section, namely:- I. The taxable services,- (A) (i) provided or agreed to be provided by an insurance agent to any person carrying on the insurance business; ^6[(ia) provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company; ] ^22[(ib) ***]; ^23[(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to a lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998);";]] (ii) provided or agreed to be provid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uthority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, to such business entity who is litigant, applicant, or petitioner, as the case may be"; (ivb) provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate;]] (v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose ^2[or security services] or service portion in execution of works contract by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory; ^15[(vi) provided or agreed to be provided by a person involving an aggregator in any manner;] ^....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Nil 100% ^3[5A ^10[in respect of services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate] Nil 100%] 6 in respect of services provided or agreed to be provided by Government or local authority ^28[***] excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 Nil 100% 7 (a) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business (b) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on non abated value to any person who is not engaged in the similar line of business Nil ^11[50%] 100 % ^12[50%] 8. in respect of services &nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ned under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods.] 2. This notification shall come into force on the 1^st day of July, 2012. [F.No. 334/1/2012- TRU] (Raj Kumar Digvijay) Under Secretary to the Government of India ------------------------- Notes:- 1. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012 2. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012 3. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012 4. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012 5. Corrected vide Corrigendum No. F. No.334/1/2012 -TRU, dated 29/06/2012, before it was read as:- "support" 6. Inserted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014 7. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as, " ^1[(iva) provided or agreed to be provided by a director of a company to the said company;]" 8. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016 "(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent;" 24. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016 "(B) an individual advocate or a firm of advocates by way of ^5[legal] services, or" 25. Omitted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016. ^18[1B. in respect of services provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company Nil 100%] 26. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016 "in respect of service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent" 27. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016 "in respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of ....