[TO BE PUBLISHED IN
THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 29/2010 - Service Tax
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) (hereinafter referred to as the
Finance Act), the Central Government, on being satisfied that it is necessary
in the public interest so to do, hereby makes the following further amendment
in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 1/2006-Service Tax, dated the 1st March, 2006,
G.S.R. 115(E), dated the 1st March, 2006, with effect on and from the 1st day
of July, 2010, namely :-
In the said
notification, in the Table, after S. No. 7 and 10 and the entries relating
thereto, the following S. No 7(a) and 10(a) and entries shall be inserted,
namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
“7(a). |
(zzq) |
Commercial
or Industrial Construction |
This
exemption shall not apply in 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 for providing the taxable service
by the service provider. This
exemption shall not apply in cases where the cost of land has been separately
recovered from the buyer by the builder or his representative. |
25”; |
|
“10(a). |
(zzzh) |
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 service provider. This
exemption shall not apply in cases where the cost of land has been separately
recovered from the buyer by the builder or his representative. |
25”. |
[F. No. 334/03/2010 -TRU]
(K.S.V.V.Prasad)
Under Secretary to
the Government of India
Note.- The principal notification
No.1/2006-Service Tax , dated the 1st March 2006, was published vide
number G.S.R.115(E), dated the 1st March, 2006 and last amended vide
notification No.09/2010-Service Tax dated the 27th February, 2010,
published vide number G.S.R.153(E), dated the 27th February 2010.