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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1st March, 2015
NOTIFICATION No. 8/2015-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, being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No.26/2012-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. 468 (E), dated the 20th June,
2012, namely:-
1. In the said notification, in the Table,-
(i) against Sl. No. 2, in column (4), for the entry, the following entry shall
be substituted, namely:-
"CENVAT credit on inputs, capital goods and input services, used for providing
the taxable service, has not been taken under the provisions of the CENVAT
Credit Rules,
2004.";
(ii) against Sl. No. 3, in column (4), for the entry “ Nil”, the entry “Same as
above” shall be
substituted;
(iii) for Sl. No. 5 and the entries relating thereto, the following serial
number and entries shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “5 |
Transport of passengers by air, with
or without accompanied belongings
in
(i) economy class
(ii) other than economy class |
40
60 |
CENVAT credit on inputs and
capital goods, used for providing
the taxable service, has not been
taken under the provisions of the
CENVAT Credit Rules, 2004.”; |
(iv) against Sl. No. 7, in column (3), for the entry “25”, the entry “30”
shall be substituted;
(v) Sl. No. 8 and entries relating thereto shall be omitted;
(vi) against Sl. No. 10, in column (3), for the entry “40”, the entry “30” shall
be substituted.
2. This notification shall come into force on the 1st day of April, 2015.
[F.No. 334/5/2015 - TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note:-The principal
notification No. 26/2012 - Service Tax,
dated 20th June, 2012, was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-Section (i) vide number G.S.R. 468 (E), dated the 20th
June, 2012 and was last amended by
notification No.08/2014-Service Tax, dated the 11th July, 2014
vide G.S.R. 477 (E), dated the 11th July,
2014.
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