Download Document

English हिंदी
[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. 38/2016-Service Tax

New Delhi, the 30
th
August, 2016

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), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 26/2012-
Service Tax, dated the 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20
th
June, 2012, namely:-
1. In the said notification,-
(a) in the TABLE, after Sl. No. 5 and the entries relating thereto, the following serial number
and entries shall be inserted, namely :-
“5A



Transport of passengers, with or without
accompanied belongings, by air, embarking
from or terminating in a Regional
Connectivity Scheme Airport.
10

CENVAT credit on inputs, capital
goods and input services, used for
providing the taxable service, has not
been taken by the service provider
under the provisions of the CENVAT
Credit Rules, 2004.”

(b) after paragraph 2, the following paragraph shall be inserted, namely :-

“2A. Nothing contained at Sl. No. 5A of the TABLE shall apply on or after the expiry of a period
of one year from the date of commencement of operations of the Regional Connectivity Scheme
Airport as notified by the Ministry of Civil Aviation.”.

[F. No. 354/226/2013 – TRU (Pt.)]



(Anurag Sehgal)
Under Secretary to the Government of India

Note:-The principal notification No. 26/2012 - Service Tax, dated 20
th
June, 2012, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 468
(E), dated the 20
th
June, 2012 and was last amended by notification No.8/2016- Service Tax,
dated the 1
st
March, 2016, vide G.S.R. 256(E), dated the 1
st
March, 2016.
notifications no 38 2016 service tax | iKargos