[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 38/2016-Service Tax
New Delhi, the
30th August, 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), 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 :-
“5A |
Transport
of passengers, with or without accompanied belongings, by air, embarking from
or terminating in a Regional Connectivity Scheme Airport. |
10 |
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.” |
(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 1 st March, 2016, vide G.S.R. 256(E), dated the 1 st
March, 2016.
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