GOVERNMENT OF INDIA MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 26/2016-Service Tax
New Delhi, the 20th 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 20th 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 20th 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 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012
and was last amended vide
notification number 22/2016 – Service Tax, dated the
13th April, 2016 vide number G.S.R. 419(E), dated the 13th April, 2016.
|