[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 17th
March 2012
Notification No.15/2012-Service
Tax
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
the 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;
(ii)
provided or
agreed to be provided by a goods transport agency in respect
of transportation of goods by road, where the consignor or the
consignee 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 an arbitral tribunal or an individual advocate or the support service
provided or agreed to be provided by Government or local authority, to any
business entity located in the taxable territory;
(v) provided or agreed to be provided by way
of renting or hiring any motor vehicle designed to carry passenger or supply of
manpower for any purpose or works
contract by any individual, Hindu Undivided Family or proprietary firm or partnership firm, whether registered or not,
including association of persons;
located in the taxable territory to any company formed or registered
under the Companies Act, 1956 (1 of
1956) or a business entity registered as body corporate located in the
taxable territory;
(B) in
relation to any taxable service provided or agreed to be provided by any person
who is located in a non-taxable territory and received by any person located in
the taxable territory;
(II) the extent of service tax payable by the
person who receives the service and the person who provides the service for the
taxable services specified in (I) shall be as specified in the following Table,
namely:-
Table
Sl.No. |
Description of a service |
Percentage of service tax payable by the person providing
service |
Percentage of service tax payable by
the person receiving the service |
1 |
in respect of
services provided or agreed to
be provided by an insurance agent to
any person carrying on insurance business |
Nil |
100% |
2 |
in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road |
Nil |
100% |
3 |
in respect of services provided or agreed to be provided by way of sponsorship |
Nil |
100% |
4 |
in respect of services provided or agreed to be provided by an arbitral tribunal |
Nil |
100% |
5 |
in respect of services provided or agreed to be provided by individual advocate |
Nil |
100% |
6 |
in respect of services provided or agreed to be provided by way of support service by Government or local
authority |
Nil |
100% |
7 |
(a)
in respect of services
provided or agreed to be provided
by way of
renting or hiring any motor vehicle designed to carry passenger on abated
value. (b)
in respect of services
provided or agreed to be provided
by way of
renting or hiring any motor vehicle designed to carry passenger on non abated
value. |
Nil 60% |
100 % 40% |
8. |
in respect of services provided or agreed to be provided by way of supply of manpower for any purpose |
25% |
75 % |
9. |
in respect of services provided or agreed to be provided by way of works contract |
50% |
50% |
10 |
in respect of any taxable
services provided or agreed to be
provided by any person who is located
in a non-taxable territory and received by any person located in the taxable
territory |
Nil |
100% |
2. Person who pays or is liable to
pay freight either himself or through his agent 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.
3. This notification shall come into force
from the date on which section 66B of the Finance Act, 1994 comes into effect.
[F.No. 334/1/2012- TRU]
(Samar
Nanda)
Under Secretary to the Government of India