[TO BE PUBLISHED IN THE
GAZETTE OF
Government of
Ministry of Finance
(Department of Revenue)
Notification No. 30/2012-Service
Tax
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 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
(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 support services,
or
(C) Government
or local authority by way of support services excluding,-
(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;
(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 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;
(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;
(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:-
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 or a firm of advocates by way of
legal services |
Nil |
100% |
6 |
in
respect of services provided or agreed to be
provided by Government or local authority by way of support
services excluding,- (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 |
Nil |
100% |
7 |
(a) in respect of services provided
or agreed to be provided by way of renting of a motor vehicle designed to carry passengers
on abated value to any person who is not engaged in the similar line of business (b) in respect of services provided
or agreed to be provided by way of renting of a motor vehicle designed to carry passengers
on non abated value to any person who is not engaged in the similar line of
business |
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 in service portion in execution 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% |
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.
2. This notification shall come into force on the 1st
day of July, 2012.
[F.No.
334/1/2012-
(Raj Kumar Digvijay)
Under Secretary to the Government of