Government of India
Ministry of Finance
(Department of Revenue)
Notification
No.09/2013-Service Tax
New Delhi, the
8th
May, 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, being satisfied that it is
necessary in the public interest so to do, hereby
makes
the following
further
amendment
in
the notification of the Government of India in the Ministry of Finance
(Department ofRevenue),
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
,
-
(a) for a residential unit satisfying
both the following conditions,
namely
:
–
(i)
the carpet area of the
unit
is
less than
2000
square feet
; and
(ii) the amount charged for the
unit is less
than rupees one crore;
(b)
for other than the (a) 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. |
[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 the
20th June, 2012, vide number G.S.R. 468 (E), dated the 20th June, 2012 and was
last amended vide
notification No.2/2013 – Service Tax, dated the 1st March,
2013, vide number G.S.R. 152 (E), dated the 1st March, 2013