GSR...(E). - In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), and in supersession of (i) notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2012-Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 213(E), dated the 17th March, 2012, and (ii) notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2004-Service Tax, dated the 31st December, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 849 (E), dated the 31st 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;

(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;

(Above sub-clause (ia) has been inserted vide NTF. NO. 10/2014-ST, DT. 11/07/2014)

[OMITTED - (ib) provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company”; ]

(Above sub-clause (ib) has been omitted vide NTF. NO. 18/2016-ST, DT. 01/03/2016 wef 01.04.2016)

(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);

(Above sub-clause (ic) has been substituted vide NTF. NO. 18/2016-ST, DT. 01/03/2016 wef 01.04.2016)

[OLD- (ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent; ]

(Above sub-clause (ib) & (ic) has been inserted vide NTF. NO. 07/2015-ST, DT. 01/03/2015)

(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,—

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c) any co-operative society established by or under any law;

(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons;

(iii) provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory;

(iv) provided or agreed to be provided by,-

(A) an arbitral tribunal, or

(B) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates, or:

(Above item (B) has been substituted vide NTF. NO. 34/2016-ST, DT. 06/06/2016 )

[OLD- (B) a firm of advocates or an individual advocate other than senior advocate, by way of legal services, or";]

(Above item (B) has been substituted vide NTF. NO. 18/2016-ST, DT. 01/03/2016 wef 01.04.2016)

[OLD- (B) an individual advocate or a firm of advocates by way of legal [OLD-support ] services, or ]

(C) Government or local authority [OMITTED- by way of support services ] excluding,-

(In above item (C) the words "by way of support services" has been omitted vide NTF. NO. 07/2015-ST, DT. 01/03/2015)

(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, to any business entity located in the taxable territory;

(iva) provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, 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;

(Above sub-clause (iva) , (ivb) has been substituted vide NTF. NO. 34/2016-ST, DT. 06/06/2016 )

[OLD- (iva) provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate; ]

(Above sub-clause (iva) has been substituted vide NTF. NO. 10/2014-ST, DT. 11/07/2014)

[OLD- (iva) provided or agreed to be provided by a director of a company to the said company; ]

(Above sub-clause (iva) has been inserted vide NTF. NO. 45/2012-ST, DT. 07/08/2012)

(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 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;

(Above sub-clause (v) the words "or security services" has been inserted vide NTF. NO. 45/2012-ST, DT. 07/08/2012)

(vi) provided or agreed to be provided by a person involving an aggregator in any manner;

(Above sub-clause (vi) has been inserted vide NTF. NO. 07/2015-ST, DT. 01/03/2015 with effect from the 1st day of March, 2015 )

(vii) provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India;

(Above sub-clause (vii) has been inserted vide NTF. NO. 03/2017-ST, DT. 12/01/2017 wef 22/01/2017)

(B) provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory other than non-assesse online recipient;

(In above clause (B) the words "other than non-assesse online recipient"  has been inserted vide NTF. NO. 49/2016-ST, DT. 09/11/2016)

II. The extent of service tax payable thereon by the person who provides the service and any other person liable for paying service tax for the taxable services specified in paragraph I shall be as specified in the following Table, namely:-

(Above portion of paragraph II has been substituted vide NTF. NO. 07/2015-ST, DT. 01/03/2015 with effect from the 1st day of March, 2015 )

[OLD- (II) The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the following Table, namely:- ]
 

(Above Sl. No. 12 has been inserted vide NTF. NO. 03/2017-ST, DT. 12/01/2017 wef 22/01/2017)

(Above Sl. NO. 11 has been inserted vide NTF. NO. 07/2015-ST, DT. 01/03/2015 with effect from 1st March, 2015)

(In above table Sl. NO. 1A - inserted, column (2) at Sl. No 5A, column (3) & (4) at Sl. No. 7 (wef 01.10.2014) - subtituted vide NTF. NO. 10/2014-ST, DT. 11/07/2014)

(In above Table Sl.NO. 5A & words "or security services" at SL. NO.8 inserted vide NTF. NO. 45/2012-ST, DT. 07/08/2012)

Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.

Explanation-II. - In works contract services, where both service provider and service recipient is the persons liable to pay tax, the service recipient has the option of choosing the valuation method as per choice, independent of valuation method adopted by the provider of service.

Explanation III.- The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.

Explanation IV.- For the purposes of this notification, “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.

Explanation V.- For the purposes of this notification, in respect of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, person liable for paying service tax other than the service provider shall be the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods.

(Above Explanations has  been substituted vide NTF. NO. 15/2017-ST, DT. 13/04/2017 come into force on the 23/04/2017 )

[OLD- Explanation III. – The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.

(Above Explanation III has been inserted vide NTF. NO. 34/2016-ST, DT. 06/06/2016 )

Explanation III. For the purposes of this notification, “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.

(Above Explanation III has been inserted vide NTF. NO. 49/2016-ST, DT. 09/11/2016)

Explanation IV.- For the purposes of this notification, in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, person liable for paying service tax other than the service provider shall be the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) with respect to such goods.

(Above Explanation IV. has been inserted vide NTF. NO. 03/2017-ST, DT. 12/01/2017 wef 22/01/2017)]

2. This notification shall come into force on the 1st day of July, 2012.

[F.No. 334/1/2012- TRU]
 

(Raj Kumar Digvijay)
Under Secretary to the Government of India

G.S.R.....(E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 30/2012-Service Tax, dated the 20th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20th June, 2012, in para I, in clause (A), in sub-clause (iv), in item (B),-

for “ support”, read “ legal”.

[F. No.334/1/2012 -TRU]
 

(Rajkumar Digvijay)
Under Secretary to the Government of India