Notification 30/2012 Service Tax dated 20.6.2012 (Incorporating the amendments till
30.06.2017)
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 17
th
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 17
th
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 31
st
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 31
st
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;
[(i a) provided or agreed to be provided by a recovery agent to a banking company or
a financial institution or a non-banking financial company;] [Inserted by Notification No.
10/2014-STdated 11-07-2014 w.e.f. 11-07-2014.]
[(i b) ***] [ Omitted by Notification No.18/2016-ST, dated 1-3-2016 w.e.f.1-4-2016.
Before omission it stood as under:
“(ib) provided or agreed to be provided by a mutual fund agent or distributor to a mutual
fund or asset management company;”.]
[(i c) 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);] [Substituted by Notification No.18/2016-ST, dated 1-3-2016 w.e.f.1-4-2016.
Before substitution it stood as under;
“(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets
to a lottery distributor or selling agent;”.]
(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) anybody 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;] [Substituted by Notification No.34/2016-ST, dated 6-6-
2016. Before substitution, it stood as under:
“(B) a firm of advocates or an individual advocate other than senior
advocate, by way of legal 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; [ The words “ by way of support services”
omitted by Notification No.7/2005-ST, dated 1-3-2015 w.e.f. 1-4-
2016, vide Notification No.16/2016-ST, dated 1-3-2016.]
[(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”; [ Substituted for sub-clause
(iva), by Notification No.34/2016-ST, dated 6-6-2016. Before substitution, sub-clause
(iva) stood as under: -
“(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,”]
(iv b) provided or agreed to be provided by a director of a company or a body
corporate to the said company or the body corporate;
(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 service- ( Inserted by
Notification No.45/2012-ST, dated 7-8-2012 w.e.f. 7-8-2012.)] 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;
[(vi) provided or agreed to be provided by a person involving an aggregator in any
manner;] [ inserted by Notification No.7/2015-ST, dated 1-3-2015 w.e.f. 1-3-2015.]
[(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;]
[ inserted by Notification No.3/2017-ST, dated 12-1-2017 w.e.f.22-1-2017.]
(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- assessee online
recipient];
[ inserted by Notification No.49/2016-ST, dated 9-11-2016 w.e.f.1-12-2016.]
(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: -] [ Substituted by Notification No.7/2015-ST,
dated 1-3-2015 w.e.f. 1-3-2015. Before substitution, it stood as under:
“(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
[ Substituted by the Notification No.
10/2014-ST, dated 11-7-2014 w.e.f. 11-7-
2014.]
Percentage
of service tax
payable by the
person providing
service
Percentage of
service tax
payable by any
person liable for
paying service
Tax other than
the service
provider
[ Substituted by
the Notification
No. 7/2015-ST,
dated 1-3-2015
w.e.f. 1-3-2015.]
1. in respect of services provided or agreed
to be provided by an insurance agent to
any person carrying on insurance business
Nil 100%
[1A. in respect of services provided or agreed to
be provided by a recovery agent to a
banking company or a financial institution
or a non-banking financial company
[ inserted by Notification No.10/2014-ST,
dated 11-7-2014 w.e.f.11-7-2014.]
Nil 100%
[1B. * [ Omitted by Notification
No.18/2016-ST, dated 1-3-2016 w.e.f.
1-4-2016.
* *]
1C. [in respect of services provided or agreed
to be provided by a selling or marketing
agent of lottery tickets in relation to 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)
Nil 100%
[ Substituted by Notification No.18/2016-
ST, dated 1-3-2016 w.e.f.1-4-2016. Before
substitution it stood as under:
“in respect of service provided or agreed
to be provided by a selling or marketing
agent of lottery tickets to a lottery
distributor or selling agent.”]
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
directly or indirectly]
[Substituted by Notification No.34/2016-
ST, dated 6-6-2016. Before substitution, it
stood as under: -
“in respect of services provided or agreed
to be provided by a firm of advocates or an
individual advocate other than a senior
advocate by way of legal services.”]
Nil 100%
[5A. [ in respect of services provided or agreed
to be provided by a director of a company
or a body corporate to the said company or
the body corporate]
[ inserted by Notification No.45/2012-ST,
dated 7-8-2012 w.e.f.7-8-2012.]
Nil 100%
6. in respect of services provided or agreed
to be provided by Government or local
authority [***] [The words “ by way of
support services” omitted by Notification
No.18/2016-ST, dated 1-3-2016 w.e.f.1-4-
2016.] 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
Nil
100 %
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
[50%]
[Substituted for
“60%” by
Notification
No.10/2014-ST,
dated 11-7-2014
w.e.f.1-10-2014.]
[50%]
[Substituted for
“40%’’ by
Notification
No.10/2014-ST,
dated 11-7-2014
w.e.f.1-10-2014.]
8. in respect of services provided or agreed
to be provided by way of supply of
manpower for any purpose [or security
services]
[Notification No.45/2012-ST,dated 7-8-
2012 inserted the words or security
services]
NIL
[ Substituted for
“25%” by
Notification
No.7/2015-ST,
dated 1-3-2015
w.e.f.1-4-2015.]
100 %
[ Substituted for
“75%” by
Notification
No.7/2015-ST,
dated 1-3-2015
w.e.f.1-4-2015.]
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
[other than non-assessee online recipient]
[ inserted by Notification No.49/2016-ST,
dated 9-11-2016 w.e.f. 1-12-2016.]
Nil 100%
[11. in respect of any service provided or
agreed to be provided by a person
involving an aggregator in any manner
[inserted by Notification No.7/2015-ST,
dated 1-3-2015 w.e.f.1-3-2015.]
Nil 100%]
[12. 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-
[inserted by Notification No.3/2017-ST,
dated 12-1-2017 w.e.f.22-1-2017.]
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.
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.
[ inserted by Notification No.34/2016-ST, dated 6-6-2016.]
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.
[Explanation III, IV, V inserted vide Notification No. 15/2017-Service Tax dated 13.04.2017
by substituting, for Explanation III and Explanation IV].
[Notification No.34/2016-ST, dated 6-6-2016 (to insert Explanation III), Notification
No.49/2016-ST, dated 9-11-2016 w.e.f.1-12-2016 (to insert Explanation III*) and Notification
No.3 /2017-ST, dated 12-1-2017 w.e.f. 22-01-2017(to insert Explanation IV) were also issued]
2. This notification shall come into force on the 1
st
day of July, 2012.
