[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. 8/2016-Service Tax
New Delhi, the 1
st
March, 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 first paragraph, in the TABLE, -
(i) for Sl. No. 2 and the entries relating thereto, the following shall be substituted,
namely :-
(1) (2) (3) (4)
“2 Transport of goods by
rail (other than service
specified at Sl. No. 2A
below)
30 CENVAT credit on
inputs and capital
goods, used for
providing the taxable
service, has not been
taken under the
provisions of the
CENVAT Credit
Rules, 2004.”;
(ii) after Sl. No. 2 and the entries relating thereto, the following serial number and
entries relating thereto shall be inserted, namely :-
(1) (2) (3) (4)
“2A Transport of goods in
containers by rail by any
person other than Indian
Railways
40 CENVAT credit on
inputs and capital
goods, used for
providing the taxable
service, has not been
taken under the
provisions of the
CENVAT Credit
Rules, 2004.”;
(iii) against Sl.No. 3, in column (4), for the entry, the following shall be substituted,
namely:-
“CENVAT credit on inputs and capital goods, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.”;
(iv) against Sl. No. 7, in column (2), for the entry, the following shall be substituted,
namely :-
“Services of goods transport agency in relation to transportation of goods other
than used household goods.”;
(v) after Sl. No. 7 and the entries relating thereto, the following serial numbers and
entries relating thereto shall be inserted, namely :-
(1) (2) (3) (4)
“7A Services of goods
transport agency in
relation to transportation
of used household
goods.
40 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.
8 Services provided by a
foreman of chit fund in
relation to chit
70 CENVAT credit on
inputs, capital goods
and input services,
used for providing the
taxable service has
not been taken under
the provisions of the
CENVAT Credit
Rules, 2004.”;
(vi) against Sl. No. 9A, in column (2), after item (b) and the entry relating thereto, the
following item and entry relating thereto shall be inserted with effect from
1
st
June, 2016, namely :-
“(c) a stage carriage”;
(vii) against Sl. No. 10, in column (4), for the entry, the following shall be substituted,
namely :-
“CENVAT credit on inputs and capital goods, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.”.
(viii) for Sl. No. 11 and the entries relating thereto, the following shall be substituted,
namely:-
(1) (2) (3) (4)
“11 Services by a tour
operator in relation to,-
(i) a tour, only for the
purpose of arranging
or booki ng
accommodation for
10
(i) CENVAT credit
on inputs, capital
goods and input
services other than
any person input services of a
tour operator, used for
providing the taxable
service, has not been
taken under the
provisions of the
CENVAT Credit
Rules, 2004.
(ii) The invoice, bill
or challan issued
indicates that it is
towards the charges
for such
accommodation.
(iii) This exemption
shall not apply in such
cases where the
invoice, bill or challan
issued by the tour
operator, in relation to
a tour, includes only
the service charges for
arranging or booking
accommodation for
any person but does
not include the cost of
such accommodation.
(ii) tours other than (i)
above
30 (i) CENVAT credit
on inputs, capital
goods and input
services other than
input services of a
tour operator, used for
providing the taxable
service, has not been
taken under the
provisions of the
CENVAT Credit
Rules, 2004.
(ii) The bill issued for
this purpose indicates
that it is inclusive of
charges for such a
tour and the amount
charged in the bill is
the gross amount
charged for such a
tour.”;
(ix) for Sl. No. 12 and the entries relating thereto, the following shall be substituted,
namely:-
(1) (2) (3) (4)
“12 Construction of a
complex, building, civil
structure or a part
thereof, intended for a
sale to a buyer, wholly
or partly except where
entire consideration is
received after issuance
of completion certificate
by the competent
authority
30 (i) CENVAT credit
on inputs used for
providing the taxable
service has not been
taken under the
provisions of the
CENVAT Credit
Rules, 2004.
(ii) The value of
land is included in the
amount charged from
the service receiver.”;
(b) in the Explanation, after paragraph B, the following paragraph shall be inserted,
namely:-
“BA. For the purposes of exemption at Serial number 9, the amount charged
shall be the sum total of the amount charged for the service including the
fair market value of all goods (including fuel) and services supplied by the
recipient(s) in or in relation to the service, whether or not supplied under
the same contract or any other contract:
Provided that the fair market value of goods and services so
supplied may be determined in accordance with the generally accepted
accounting principles.”.
(c) in the paragraph 2, the clause„b‟ shall be omitted.
2. Save as otherwise provided, this notification shall come into force on the 1
st
April, 2016.
[F.No. 334/8/2016 - TRU]
(K. Kalimuthu)
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.13/2015- Service Tax,
dated the 19
th
May, 2015, vide G.S.R. 397(E), dated the 19
th
May, 2015.
