GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 7/2017-Service Tax
New Delhi, the 2nd February, 2017
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.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:-
1. In the said notification, in the opening paragraph,-
(i) in entry 9B, in item (a), the word “residential” shall be omitted
(ii) after entry 23, the following entry shall be inserted, namely:-
“23A. Services provided to the Government by way of transport of
passengers, with or without accompanied belongings, by air, embarking from or
terminating at a Regional Connectivity Scheme Airport, against consideration in
the form of Viability Gap Funding (VGF):
Provided that nothing contained in this entry 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.”
(iii) after entry 26C, the following entry shall be inserted, namely:-
“26D. Services of life insurance business provided or agreed to be
provided by the Army, Naval and Air Force Group Insurance Funds to members of
the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of
the Central Government;”
(iv) for entry 30, the following entry shall be substituted with
effect from the date on which the Finance Bill, 2017 receives assent of the
President, namely:-
“30. Services by way of carrying out,-
(i) any process amounting to manufacture or production of goods
excluding alcoholic liquor for human consumption; or
(ii) any intermediate production process as job work not amounting to
manufacture or production in relation to –
(a) agriculture, printing or textile processing
(b) cut and polished diamonds and gemstones; or plain and
studded jewellery of gold and other precious metals, falling under Chapter 71 of
the Central Excise Tariff Act, 1985 (5 of 1986);
(c) any goods excluding alcoholic liquors for human consumption,
on which appropriate duty is payable by the principal manufacturer or
(d) processes of electroplating, zinc plating, anodizing, heat
treatment, powder coating, painting including spray painting or auto black,
during the course of manufacture of parts of cycles or sewing machines upto an
aggregate value of taxable service of the specified processes of one hundred and
fifty lakh rupees in a financial year subject to the condition that such
aggregate value had not exceeded one hundred and fifty lakh rupees during the
preceding financial year;”.
2. In paragraph 2, after clause (y), the following clause shall be inserted
with effect from the date on which the Finance Bill, 2017 receives assent of the
President, namely: -
“(ya) “process amounting to manufacture or production of
goods” means a process on which duties of excise are leviable under section 3 of
the Central Excise Act, 1944 (1 of 1944), or the Medicinal and Toilet
Preparation (Excise Duties) Act, 1955(16 of 1955) or any process amounting to
manufacture of opium, Indian hemp and other narcotic drugs and narcotics on
which duties of excise are leviable under any State Act for the time being in
force;”.
3. Save as otherwise provided in this notification, this notification shall
come into force on the 2 nd of February, 2017.
(Mohit Tewari)
Under Secretary to the Government of India
[F. No. 334/7/2017-TRU]
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 last amended vide
notification number 5/2017 - Service Tax, dated the 30th January, 2017, vide
number G.S.R. 72 (E), dated the 30th January, 2017.