Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 29/2010 - 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) (hereinafter referred to as the
Finance Act), the Central Government, on 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. 1/2006-Service Tax, dated the 1st March, 2006,
G.S.R. 115(E), dated the 1st March, 2006, with effect on and from the 1st day of
July, 2010, namely :-
In the said notification, in the Table, after S. No. 7 and 10 and the entries
relating thereto, the following S. No 7(a) and 10(a) and entries shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “7(a). |
(zzq) |
Commercial or Industrial Construction
|
This exemption shall not apply in cases where the
taxable services provided are only completion and finishing services in
relation to building or civil structure, referred to in sub-clause (c)
of clause (25b) of section 65 of the Finance Act.
Explanation.- The
gross amount charged shall include the value of goods and materials
supplied or provided or used for providing the taxable service by the
service provider. This exemption shall not apply in cases where the cost
of land has been separately recovered from the buyer by the builder or
his representative. |
25”; |
| “10(a). |
(zzzh) |
Construction of Complex |
This exemption shall not apply in cases where the
taxable services provided are only completion and finishing services in
relation to residential complex, referred to in sub-clause (b) of clause
(30a) of section 65 of the Finance Act.
Explanation.- The gross amount
charged shall include the value of goods and materials supplied or
provided or used for providing the taxable service by the service
provider. This exemption shall not apply in cases where the cost of land
has been separately recovered from the buyer by the builder or his
representative. |
25”. |
(K.S.V.V.Prasad)
Under Secretary to the Government of India
[F. No. 334/03/2010 -TRU]
Note.- The principal notification
No.1/2006-Service Tax , dated the 1st March
2006, was published vide number G.S.R.115(E), dated the 1st March, 2006 and last
amended vide notification
No.09/2010-Service Tax dated the 27th February, 2010,
published vide number G.S.R.153(E), dated the 27th February 2010.