[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. 4/2017-Service Tax
New
Delhi, the 12th January, 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.26/2012- Service Tax, dated the 20thJune, 2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
468 (E), dated the 20thJune, 2012, namely:-
1. In
the said notification, in the first paragraph, in the TABLE, for Sl. No. 11 and
the entries relating thereto, the following shall be substituted, namely:-
|
(1) |
(2) |
(3) |
(4) |
|
“11 |
Services
by a tour operator |
60 |
(i)
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. (ii)
The bill issued for this purpose indicates that it
is inclusive of charges of accommodation and transportation required for such
a tour and the amount charged in the bill is the gross amount charged for
such a tour including the charges of accommodation and transportation
required for such a tour.”.
|
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 No. 26/2012 -
Service Tax, dated 20thJune, 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 20thJune, 2012 and was last amended by notification No.38/2016-
Service Tax, dated the 30th August, 2016, vide G.S.R. 835(E), dated the 30th August,
2016.
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