Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 33/2012 - Service Tax
New Delhi, the 20th June, 2012
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) (hereinafter referred to as the
said Finance Act), and in supersession of the Government of India in the
Ministry of Finance (Department of Revenue) notification
No. 6/2005-Service Tax,
dated the 1st March, 2005, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide G.S.R. number 140(E), dated the 1st
March, 2005, except as respects things done or omitted to be done before such
supersession, the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts taxable services of aggregate value
not exceeding ten lakh rupees in any financial year from the whole of the
service tax leviable thereon under section 66B of the said Finance Act:
Provided that nothing contained in this notification shall apply to,-
- taxable services provided by a person under a brand name or trade name,
whether registered or not, of another person; or
- such value of taxable services in respect of which service tax shall be
paid by such person and in such manner as specified under sub-section (2) of
section 68 of the said Finance Act read with Service Tax Rules,1994.
2. The exemption contained in this notification shall apply subject to the
following conditions, namely:-
- the provider of taxable service has the option not to avail the exemption
contained in this notification and pay service tax on the taxable services
provided by him and such option, once exercised in a financial year, shall not
be withdrawn during the remaining part of such financial year;
- the provider of taxable service shall not avail the CENVAT credit of
service tax paid on any input services, under rule 3 or rule 13 of the CENVAT
Credit Rules, 2004 (herein after referred to as the said rules), used for
providing the said taxable service, for which exemption from payment of service
tax under this notification is availed of;
- the provider of taxable service shall not avail the CENVAT credit under
rule 3 of the said rules, on capital goods received, during the period in which
the service provider avails exemption from payment of service tax under this
notification;
- the provider of taxable service shall avail the CENVAT credit only on such
inputs or input services received, on or after the date on which the service
provider starts paying service tax, and used for the provision of taxable
services for which service tax is payable;
- the provider of taxable service who starts availing exemption under this
notification shall be required to pay an amount equivalent to the CENVAT credit
taken by him, if any, in respect of such inputs lying in stock or in process on
the date on which the provider of taxable service starts availing exemption
under this notification;
- the balance of CENVAT credit lying unutilised in the account of the taxable
service provider after deducting the amount referred to in sub-paragraph (v), if
any, shall not be utilised in terms of provision under sub-rule (4) of rule 3 of
the said rules and shall lapse on the day such service provider starts availing
the exemption under this notification;
- where a taxable service provider provides one or more taxable services
from one or more premises, the exemption under this notification shall apply to
the aggregate value of all such taxable services and from all such premises and
not separately for each premises or each services; and
- the aggregate value of taxable services rendered by a provider of taxable
service from one or more premises, does not exceed ten lakh rupees in the
preceding financial year.
3. For the purposes of determining aggregate value not exceeding ten lakh
rupees, to avail exemption under this notification, in relation to taxable
service provided by a goods transport agency, the payment received towards the
gross amount charged by such goods transport agency under section 67 of the said
Finance Act for which the person liable for paying service tax is as specified
under sub-section (2) of section 68 of the said Finance Act read with Service
Tax Rules, 1994, shall not be taken into account.
Explanation.- For the purposes of this notification,-
- “brand name” or “trade name” means a brand name or a trade name, whether
registered or not, that is to say, a name or a mark, such as symbol, monogram,
logo, label, signature, or invented word or writing which is used in relation to
such specified services for the purpose of indicating, or so as to indicate a
connection in the course of trade between such specified services and some
person using such name or mark with or without any indication of the identity of
that person;
- “aggregate value” means the sum total of value of taxable services charged
in the first consecutive invoices issued during a financial year but does not
include value charged in invoices issued towards such services which are exempt
from whole of service tax leviable thereon under section 66B of the said Finance
Act under any other notification.”
4. This notification shall come into force on the 1st day of July, 2012.
(Raj Kumar Digvijay)
Under Secretary to the Government of India
[F.No. 334 /01/2012- TRU]