Seeks to amend notification No. 26/2012- Service Tax, dated the 20th June, 2012, so as to make necessary amendments in the specified entries therein.

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.... of Revenue) Notification No.2 /2013 - Service Tax New Delhi, the 1st March, 2013 G.S.R....(E)- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the....

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....ken under the provisions of the CENVAT Credit Rules, 2004; (ii) The value of land is included in the amount charged from the service receiver.". (i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore; 25 (ii) for other than the (i) above. 30   3. The notification shall come in to force on the 1st day of ....