[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. 3/2017-Service Tax
New
Delhi, the 12th January, 2017
G.S.R.
(E).- In exercise of the powers conferred by sub-section
(2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central
Government, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue)
No. 30/2012-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.
472 (E), dated the 20th June, 2012, namely:-
1. In the said notification,-
(i) in paragraph I, in clause (A), after the
sub-clause (vi), the following sub-clause shall be inserted, namely:-
“(vii) provided or agreed to be provided by a person
located in non-taxable territory to a person located in non-taxable territory
by way of transportation of goods by a vessel from a place outside India up to
the customs station of clearance in India;”;
(ii) in paragraph (II), in the Table, after Sl. No.
11 and the entries relating thereto, the following Sl. No. and entries shall be
inserted, namely:-
“
12. |
in
respect of services provided or agreed to be provided by way of
transportation of goods by a vessel from a place outside India up to the
customs station of clearance in India |
Nil |
100%”. |
(iii)
after Explanation III, following Explanation shall be inserted, namely:-
“Explanation IV.- For the purposes of this
notification, in respect of services provided or agreed to be provided by way
of transportation of goods by a vessel from a place outside India up to the
customs station of clearance in India, person liable for paying service tax
other than the service provider shall be the person in India who complies with
sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of
1962) with respect to such goods.”.
2. This
notification shall come into force on the 22nd day of January, 2017.
[F.
No. 354/42/2016-TRU]
(Anurag
Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in
the Gazette of India, Extraordinary, vide notification No. 30/2012 - Service
Tax, dated the 20th June, 2012, vide number G.S.R. 472 (E), dated the 20th
June, 2012 and last amended vide notification No. 49/2016-Service Tax, dated
the 9 th November, 2016 vide number G.S.R. 1058(E), dated the 9 th November,
2016.
We do not mediate buying, selling of products or services.
We have successfully served many reputable clients for Import-Export Data Information Services. Here are some of our clients:
Copyright © 2009 - 2024 www.seair.co.in. All Rights Reserved.