Seeks to amend notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.

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....vernment of India in the Ministry of Finance (Department of Revenue) No.26/2012-Service Tax, dated the 20^th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20^thJune, 2012, namely:- 1. In the said notification, (a) in the first paragraph, in the TABLE, - (i) for Sl. No. 2 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) "2 Transport of goods by rail (other than service specified at Sl. No. 2A below) 30 CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004."; ....

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....t 70 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004.";  (vi) against Sl. No. 9A, in column (2), after item (b) and the entry relating thereto, the following item and entry relating thereto shall be inserted with effect from 1stJune, 2016, namely :- "(c) a stage carriage"; (vii) against Sl. No. 10, in column (4), for the entry, the following shall be substituted, namely :- "CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.". (viii) for Sl. No. 11 and the entri....

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....x, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority 30 (i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii) The value of land is included in the amount charged from the service receiver."; (b) in the Explanation, after paragraph B, the following paragraph shall be inserted, namely:- "BA. For the purposes of exemption at Serial number 9, the amount charged shall be the sum total of the amount charged for the service including the fair market value of all goods (including fu....