| Date: |
31-12-2004
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| Notification No: |
Service Tax Notification No 36/2004 ST
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| Issuing Authority: |
Service Tax
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| Type: |
Notification
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| File No: |
[F. No. 341/18/2004-TRU (Pt.)] |
| Subject: |
Govt notifies u/s 68 consignor & consignee as liable to pay service tax
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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 notifies the following taxable services for the purposes of the said sub-section, namely:-
(A) the services,-
(i) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit;
(ii) in relation to general insurance business;
(iii) in relation to insurance auxiliary service by an insurance agent; and
(iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is,-
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any company formed or registered under "OLD- established by or under " the Companies Act, 1956 (1 of 1956);
(In item (b), the words "formed or registered under" has been substituted vide Notification No. 24/2005-ST, DT. 07/06/2005)
(c) any corporation established by or under any law;
(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;
(e) any co-operative society established by or under any law;
(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or
(g) any body corporate established, or a partnership firm registered, by or under any law; (v) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case may be;
(Above sub-paragraph (v) has been inserted vide Notification No. 05/2005-ST, DT. 01/03/2005)
(vi) in relation to sponsorship service provided to any body corporate or firm.
(Above sub-paragraph (vi) has been inserted vide Notification No. 16/2006-ST, DT. 25/04/2006 - w.e.f. 01/05/2006)
(B) any taxable service provided or to be provided from a country other than India and received in India, under section 66A of the Finance Act, 1994.
(Paragraph (B) has been substituted vide Notification No. 09/2006-ST, DT. 19/04/2006)
"OLD-
(B) any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India. "
(Paragraph (B) has been substituted vide Notification No. 24/2005-ST, DT. 07/06/2005)
"OLD-
(B) any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India."
2. This notification shall come into force on the first day of January, 2005.
[F. No. 341/18/2004-TRU (Pt.)]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
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