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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
New Delhi, the 1
st
March, 2013
No.2 /2013 - Service Tax

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, on
being satisfied that it is necessary in the public interest so to do, hereby makes
the following amendment 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:-

In the said notification, in the TABLE, for serial number 12 and the entries
relating thereto, the following serial number and the entries shall be substituted,
namely:-

“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,-
(i) for residential unit having
carpet area upto 2000 square feet
or where the amount charged is
less than rupees one crore;
(ii) for other than the (i) above.




25

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.”.


3. The notification shall come in to force on the 1
st
day of March, 2013.

[F.No. 334 /3/ 2013-TRU]

(Raj Kumar Digvijay)
Under Secretary to the Government of India


Note.- The principal notification was published in the Gazette of India,
Extraordinary, vide notification No. 26/2012 - Service Tax, dated 20
th
June,
2012, vide number G.S.R. 468 (E), dated the 20
th
June, 2012 and this notification
has not been amended so far.
notifications no 02 2013 st | iKargos