10th September, 2004
Notification No. 12/2004-Service Tax
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 directs that the following notifications of
the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall
be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the
said Table, namely:-
Table
S.No.
Notification number and
date
Amendments
(1)(2) (3)
1.
21/97-Service Tax, dated the
26
th
June, 1997[G.S.R. 347
(E), dated the 26
th
June, 1997]
In the said notification, for the proviso, following proviso shall be substituted, namely:-
"Provided that the said exemption shall apply in such cases
where -
(a) such mandap keeper also provides catering services, that is, supply of food and the
invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for
catering service; and
(b) no credit of duty paid on inputs or capital goods has been taken under the provisions
of the Cenvat Credit Rules, 2004; and
(c) such mandap keeper has not availed the benefit under the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-
Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
2.
39/97-Service Tax, dated the
22
nd
August, 1997
[G.S.R. 481 (E), dated the 22
nd
August, 1997]
In the said notification, in the opening paragraph, the following proviso shall be inserted
at the end, namely:-
"Provided that the said exemption shall not apply in such cases where -
(i) the credit of duty paid on inputs or capital goods has been taken under the provisions
of the Cenvat Credit Rules, 2004; or
(ii) such tour operator has availed the benefit under the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax,
dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
3.
40/97-Service tax, dated the 22
nd
August, 1997
[G.S.R. 482 (E), dated the 22
nd
August, 1997]
In the said notification, for the proviso, following proviso shall be substituted, namely:-
"Provided that the said exemption shall not apply in such cases where-
(a) the invoice, bill or challan issued by the tour operator to the client only includes the
service charges for arranging or booking accommodation for any person in relation to a
tour and does not include the cost of such accommodation; or
(b) credit of duty paid on inputs or capital goods has been taken under the provisions of
the Cenvat Credit Rules, 2004; or
(c) such tour operator has availed the benefit under the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax,
dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
4.
12/2001-Service Tax, dated
the 20
th
December, 2001
[G.S.R. 907 (E), dated the 20
th
December, 2001]
In the said notification, in the opening paragraph, the following proviso shall be inserted
at the end, namely:-
"Provided that the said exemption shall not apply in such cases where-
(i) credit of duty paid on inputs or capital goods has been taken under the provisions of
the Cenvat Credit Rules, 2004; or
(ii) such hotel providing service as mandap keeper has availed the benefit under the
notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated
the 20th June, 2003].".
5.
8/2003-Service Tax, dated the
20
th
June, 2003 [G.S.R. 499
(E), dated the 20
th
June, 2003]
In the said notification, in the Explanation , for clause (i), the following clause shall be
substituted, namely:-
' (i) "call centre" means a commercial concern which,-
(a) provides assistance, help or information; or
(b) contacts customer including prospective customer,
for the purposes of sales, telemarketing, payments through telephone, leased lines,
satellite links, mail, fax, web chat and use of information system for monitoring and
recording information on behalf of another person;'.
6.
12/2003-Service Tax, dated
the 20
th
June, 2003 [G.S.R.
503 (E), dated the 20
th
June,
2003]
In the said notification, in the opening paragraph, the following proviso shall be inserted
at the end, namely:-
"Provided that the said exemption shall apply only in such cases where-
(a) no credit of duty paid on such goods and materials sold, has been taken under the
provisions of the Cenvat Credit Rules, 2004; or
(b) where such credit has been taken by the service provider on such goods and
materials, such service provider has paid the amount equal to such credit availed before
the sale of such goods and materials.".
7.
18/2003-Service Tax, dated
the 21
st
August, 2003 [G.S.R.
676 (E), dated the 21
st
August, 2003]
In the said notification, for the words "in relation to commissioning or installation", the
words "in relation to erection, commissioning or installation" shall be substituted.
8.
19/2003-Service Tax, dated
the 21
st
August, 2003 [G.S.R.
677(E), dated the 21
st
August,
2003]
In the said notification,-
(i) for the words "commissioning or installation", wherever they occur, the words
"erection, commissioning or installation" shall be substituted;
(ii) after condition (ii), the following condition shall be inserted, namely:-
" (iii) the benefit under this notification shall be allowed only if no credit of duty paid on
inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules,
2004.".
9.
2/2004-Service Tax, dated the
5
th
February, 2004
[G.S.R. 101 (E), dated the 5
th
February, 2004]
In the said notification, in the opening paragraph, following proviso shall be inserted at
the end, namely:-
"Provided that the said exemption shall not apply in such cases where-
(i) credit of duty paid on inputs or capital goods has been taken under the provisions of
the Cenvat Credit Rules, 2004; or
(ii) such tour operator has availed the benefit under the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax,
dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
10.
9/2004-Service Tax, dated the
9
th
July, 2004 [G.S.R. 435 (E),
dated the 9
th
July, 2004]
In the said notification, the following proviso shall be inserted, at the end, namely:-
"Provided that the said exemption shall not apply in such cases where-
(i) credit of duty paid on inputs or capital goods has been taken under the provisions of
the Cenvat Credit Rules, 2004; or
(ii) such rent-a-cab scheme operator has availed the benefit under the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-
Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
11.
10/2004-Service Tax, dated
the 9
th
July, 2004 [G.S.R. 436
(E), dated the 9
th
July, 2004]
In the said notification, in the opening paragraph, the following proviso shall be inserted
at the end, namely:-
"Provided that the said exemption shall not apply in such cases where -
(i) the credit of duty paid on inputs or capital goods has been taken under the provisions
of the Cenvat Credit Rules, 2004; or
(ii) such commercial concern has availed the benefit under the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-
Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].".
F. No. B2/8/2004-TRU
V. Sivasubramanian
Deputy Secretary to the Government of India
Note:
(1) The principal notification 21/97-Service Tax, dated the 26
th
June, 1997 was published in the Gazette of India,
Extraordinary, dated the 26
th
June, 1997, vide number G.S.R. 347 (E) dated the 26
th
June, 1997;
(2) The principal notification 39/97-Service Tax, dated the 22
nd
August, 1997 was published in the Gazette of India,
Extraordinary, dated the 22
nd
August, 1997, vide number G.S.R. 481 (E) dated the 22
nd
August, 1997;
(3) The principal notification 40/97-Service Tax, dated the 22
nd
August, 1997 was published in the Gazette of India,
Extraordinary, dated the 22
nd
August, 1997, vide number G.S.R. 482 (E) dated the 22
nd
August, 1997;
(4) The principal notification 12/2001-Service Tax, dated the 20
th
December, 2001 was published in the Gazette of India,
Extraordinary, dated the 20
th
December, 2001, vide number G.S.R. 907 (E) dated the 20
th
December, 2001 and was last
amended vide notification No. 8/2004-Service Tax, dated the 9
th
July, 2004 [G.S.R. 434 (E) dated the 9
th
July, 2004];
(5) The principal notification 8/2003-Service Tax, dated the 20
th
June, 2003 was published in the Gazette of India,
Extraordinary, dated the 20
th
June, 2003, vide number G.S.R. 499 (E) dated the 20
th
June, 2003;
(6) The principal notification 12/2003-Service Tax, dated the 20
th
June, 2003 was published in the Gazette of India,
Extraordinary, dated the 20
th
June, 2003, vide number G.S.R. 503 (E) dated the 20
th
June, 2003;
(7) The principal notification 18/2003-Service Tax, dated the 21
st
August, 2003 was published in the Gazette of India,
Extraordinary, dated the 21
st
August, 2003, vide number G.S.R. 676 (E) dated the 21
st
August, 2003;
(8) The principal notification 19/2003-Service Tax, dated the 21
st
August, 2003 was published in the Gazette of India,
Extraordinary, dated the 21
st
August, 2003, vide number G.S.R. 677 (E) dated the 21
st
August, 2003;
(9) The principal notification 2/2004-Service Tax, dated the 5
th
February, 2004 was published in the Gazette of India,
Extraordinary, dated the 5
th
February, 2004, vide number G.S.R. 101 (E) dated the 5
th
February, 2004 and was last amended
vide notification No. 8/2004-Service Tax, dated the 9
th
July, 2004 [G.S.R. 434 (E) dated the 9
th
July, 2004];
(10) The principal notification 9/2004-Service Tax, dated the dated the 9
th
July, 2004 was published in the Gazette of India,
Extraordinary, dated the 9
th
July, 2004, vide number G.S.R. 435 (E) dated the 9
th
July, 2004;
(11) The principal notification 10/2004-Service Tax, dated the dated the 9
th
July, 2004 was published in the Gazette of India,
Extraordinary, dated the 9
th
July, 2004, vide number G.S.R. 436 (E) dated the 9
th
July, 2004.
