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[TOBEPUBLISHEDINTHEGAZETTEOFINDIA,EXTRAORDINARY,PARTII,SECTION
3,SUB-SECTION(i)]
GovernmentofIndia
MinistryofFinance
DepartmentofRevenue
CentralBoardofIndirectTaxesandCustoms
NotificationNo.1/2018-ServiceTax
NewDelhi,the30
th
November,2018
9Agrahayana,1940Saka
G.S.R.(E).-Whereas,theCentralGovernmentissatisfiedthatintheperiodcommencingonand
fromthel"dayofJuly,2012andendingwiththe30
th
dayofJune,2017(hereinafterreferredtoas
thesaidperiod),accordingtoapracticethatwasgenerallyprevalent,therewasnon-levyofservice
tax,ontheservicesbywayofgrantingof"rightofway"by"localauthorities",asdefinedinsub
section(7)ofsection3oftheIndianTelegraphAct,1885(13of1885),andthisservicewasliable
toservicetax,inthesaidperiod,whichwasnotbeingpaidaccordingtothesaidpractice.
Now,therefore,inexerciseofthepowersconferredbysection11CoftheCentralExcise
Act,1944(1of1944),readwithsection83oftheFinanceAct,1994(32of1994),andclause(e)
ofsub-section(2)ofsection174oftheCentralGoodsandServicesTaxAct2017,(12of2017),in
respectofthingsdoneoromittedtobedonebeforethecomingintoforceoftheCentralGoodsand
ServicesTaxAct,2017(12of2017),theCentralGovernmentherebydirectsthattheservicetax
payableundersection66BoftheFinanceAct,1994,ontheservicesbywayofgrantingof"right
ofway"by"localauthorities",asdefinedinsubsection(7)ofsection3oftheIndianTelegraph~
Act,1885,inthesaidperiod,butforthesaidpractice,shallnotberequiredtobepaid. C'\.~
~~
\).
~
S.L.)
UnderSecretarytotheGovernmentofIndia
[F.No.137/12/2018-ServiceTax]
notifications no 01 2018 service tax | iKargos