Government of India
Ministry of Finance
(Department of Revenue)
Notification No.2 /2013 - Service Tax
New Delhi, the 1st March, 2013
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, on
being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendment 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:-
In the said notification, in the TABLE, for serial number 12 and the entries
relating thereto, the following serial number and the entries shall be
substituted, namely:-
| “12. |
Construction of a complex, building, civil structure or a part thereof, intended
for a sale to a buyer, wholly or partly except where entire consideration is
received after issuance of completion certificate by the competent authority,-
(i) for residential unit having carpet area upto 2000 square feet or where
the amount charged is less than rupees one crore;
(ii) for other than the (i) above.
|
25
30 |
(i) CENVAT credit on inputs used for providing the taxable service has not
been taken under the provisions of the CENVAT Credit Rules, 2004;
(ii) The value of land is included in the amount charged from the service
receiver.”. |
3. The notification shall come in to force on the 1st day of March, 2013.
[F.No. 334 /3/ 2013-TRU]
(Raj Kumar Digvijay)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India,
Extraordinary, vide notification No. 26/2012 - Service Tax, dated 20th June,
2012, vide number G.S.R. 468 (E), dated the 20th June, 2012 and this
notification has not been amended so far.