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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 38/2016-Service Tax
New Delhi, the 30th August, 2016
G.S.R. 835(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,-
(a) in the TABLE, after Sl. No. 5 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :-
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“5A
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Transport of passengers, with or without accompanied belongings, by
air, embarking from or terminating in a Regional Connectivity Scheme
Airport.
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10
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CENVAT credit on inputs, capital goods and input services, used for
providing the taxable service, has not been taken by the service
provider under the provisions of the CENVAT Credit Rules, 2004.”
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(b) after paragraph 2, the following paragraph shall be inserted, namely :-
“2A. Nothing contained at Sl. No. 5A of the
TABLE shall apply on or after the expiry of a period of one year from the date
of commencement of operations of the Regional Connectivity Scheme Airport as
notified by the Ministry of Civil Aviation.”.
[F. No. 354/226/2013 – TRU (Pt.)]
(Anurag Sehgal)
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.8/2016-
Service Tax, dated the 1st March, 2016, vide G.S.R. 256(E), dated the 1st March,
2016.
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