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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. 26/2016-Service Tax

New Delhi, the 20
th
May, 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) and sub-section (2A) of section 5A of the Central Excise Act,
1944 (1 of 1944), read with section 83 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 amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No.25/2012-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. 467
(E), dated the 20
th
June, 2012, namely:-

In the said notification, in Entry 48, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this
entry shall not be applicable to the following services, namely:-
(a) services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the
Finance Act, 1994;
(b) services by way of renting of immovable property.”.
[F. No. 334/8/2016 -TRU]

(Mohit Tiwari)
Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 467 (E),
dated the 20
th
June, 2012 and was last amended vide notification number 22/2016 - Service Tax,
dated the 13
th
April, 2016 vide number G.S.R. 419(E), dated the 13
th
April, 2016.
notifications no 26 2016 service tax | iKargos