Download Document

English हिंदी
[TO BE PUBLISED 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 17
th
March, 2012

Notification No.6/2012 - 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) and in
supersession of the Government of India in the Ministry of Finance (Department of
Revenue) notification number 26/2010-Service Tax, dated the 22
nd
June, 2010,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 532(E), dated the 22
nd
June, 2010, except as respects things done or
omitted to be done before such supersession, the Central Government, being satisfied
that it is necessary in the public interest so to do, hereby exempts the taxable service
specified in clause (zzzo) of sub-section (105) of section 65 of the Finance Act, from so
much of the service tax leviable thereon under section 66 of the Finance Act, as is in
excess of the service tax calculated on a value which is equivalent to forty per cent. of the
value of the taxable service by such service provider for providing the said taxable
service:
Provided that this notification shall not apply in cases where the CENVAT credit
of duty on inputs or capital goods, used for providing such taxable service, has been
taken under the provisions of the CENVAT Credit Rules, 2004.
2. This notification shall come into force on the 1
st
day of April, 2012.

[F. No. 334/1/ 2012 – TRU]

(Samar Nanda)
Under Secretary to the Government of India
notifications no 06 2012 st | iKargos