[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)
Notification No. 30/2012-Service Tax
New Delhi , the 20
th
June, 2012
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;
(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 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%
4in respect of services provided or agreed to be provided by an arbitral tribunalNil 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 1
st
day of July, 2012.
[F.No. 334/1/2012- TRU ]
(Raj Kumar Digvijay)
Under Secretary to the Government of India
