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[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. 01/2016-Service Tax
New Delhi, the 3
rd
February, 2016
G.S.R.​.(E). - In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994), the Central
Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 41/2012 ​ Service Tax, dated the 29
th
June, 2012, published in the Gazette of India,
Extraordinary, vide number G.S.R. 519(E), dated the 29
th
June, 2012, namely:-
In the said notification,-
(a) in the Explanation,-
(I) In clause (A), for sub-clause (i), the following sub-clause shall be substituted, namely:-
​(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of
production or manufacture of the said goods, for their export; ​;
(II) clause (B) shall be omitted;
(b) in the Schedule of rates, in column (4),-
(i) for the figures ​0.04​, wherever they occur, the figures ​0.05​shall be substituted;
(ii) for the figures ​0.06​, wherever they occur, the figures ​0.07​shall be substituted;
(iii) for the figures ​0.08​, wherever they occur, the figures ​0.09​shall be substituted;
(iv) for the figures ​0.12​, wherever they occur, the figures ​0.14​shall be substituted;
(v) for the figures ​0.18​, wherever they occur, the figures ​0.21​shall be substituted; and
(vi) for the figures ​0.20​, wherever they occur, the figures ​0.23​shall be substituted.
[F. No. 332/18/2015-TRU ]
(K. Kalimuthu)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
notification No. 41/2012 ​ Service Tax, dated the 29
th
June, 2012 vide number G.S.R. 519(E), dated the 29
th
June, 2012.
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