Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 17th March 2012
Notification No.15/2012-Service Tax
GSR. (E).—In exercise of the powers conferred by sub-section (2) of section
68 of the Finance Act, 1994 (32 of 1994), and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue),
No. 36/2004-Service Tax, dated the 31st December, 2004, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 849 (E), dated the 31st December, 2004, except as respects
things done or omitted to be done before such supersession, the Central
Government hereby notifies the following taxable services and the extent of
service tax payable thereon by the person liable to pay service tax for the
purposes of the said sub-section, namely:—
I. The taxable services,—
(A) (i) provided or agreed to be provided by an insurance agent to any person
carrying on the insurance business;
(ii) provided or agreed to be provided by a goods transport agency in respect
of transportation of goods by road, where the consignor or the consignee is,—
- any factory registered under or governed by the Factories Act, 1948 (63
of 1948);
- any society registered under the Societies Registration Act, 1860 (21 of
1860) or under any other law for the time being in force in any part of India;
- any co-operative society established by or under any law;
- any dealer of excisable goods, who is registered under the Central Excise
Act, 1944 (1 of 1944) or the rules made thereunder;
- any body corporate established, by or under any law; or
- any partnership firm whether registered or not under any law including
association of persons;
(iii) provided or agreed to be provided by way of sponsorship, to anybody
corporate or partnership firm located in the taxable territory;
(iv) provided or agreed to be provided by an arbitral tribunal or an
individual advocate or the support service provided or agreed to be provided by
Government or local authority, to any business entity located in the taxable
territory;
(v) provided or agreed to be provided by way of renting or hiring any motor
vehicle designed to carry passenger or supply of manpower for any purpose or
works contract by any individual, Hindu Undivided Family or proprietary firm or
partnership firm, whether registered or not, including association of persons;
located in the taxable territory to any company formed or registered under the
Companies Act, 1956 (1 of 1956) or a business entity registered as body
corporate located in the taxable territory;
(B) in relation to any taxable service provided or agreed to be provided by
any person who is located in a non-taxable territory and received by any person
located in the taxable territory;
(II) the extent of service tax payable by the person who receives the service
and the person who provides the service for the taxable services specified in
(I) shall be as specified in the following Table, namely:-
Table
| Sl.No. |
Description of a service
|
Percentage of service tax payable by the
person providing service |
Percentage of service tax payable by the
person receiving the service |
| 1 |
in respect of services provided or agreed to be
provided by an insurance agent to any person carrying on insurance
business |
Nil |
100% |
| 2 |
in respect of services provided or agreed to be
provided by a goods transport agency in respect of transportation of
goods by road |
Nil |
100% |
| 3 |
in respect of services provided or agreed to be
provided by way of sponsorship |
Nil |
100% |
| 4 |
in respect of services provided or agreed to be
provided by an arbitral tribunal |
Nil |
100% |
| 5 |
in respect of services provided or agreed to be
provided by individual advocate |
Nil |
100% |
| 6 |
in respect of services provided or agreed to be
provided by way of support service by Government or local authority
|
Nil |
100% |
| 7 |
(a) in respect of services provided or agreed to be
provided by way of renting or hiring any motor vehicle designed to carry
passenger on abated value.
(b) in respect of services provided or agreed
to be provided by way of renting or hiring any motor vehicle designed to
carry passenger on non abated value. |
Nil
60% |
100%
40% |
| 8. |
in respect of services provided or agreed to be
provided by way of supply of manpower for any purpose |
25% |
75 % |
| 9. |
in respect of services provided or agreed to be
provided by way of works contract |
50% |
50% |
| 10 |
in respect of any taxable services provided or agreed
to be provided by any person who is located in a non-taxable territory
and received by any person located in the taxable territory
|
Nil |
100% |
2. Person who pays or is liable to pay freight either himself or through his
agent for the transportation of goods by road in goods carriage, located in the
taxable territory shall be treated as the person who receives the service for
the purpose of this notification.
3. This notification shall come into force from the date on which section 66B
of the Finance Act, 1994 comes into effect.
(Samar Nanda)
Under Secretary to the Government of India
[F.No. 334/1/2012- TRU]