Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« Service Tax »
Open DEMAT Account in 24 hrs
 Tax e-filing: New banks enabled for online tax payments via e-pay tax service Check the entire list of banks
 Income Tax Bill 2025: Changes under the new bill that taxpayers must know. Check FAQs
 ITR filing: Know the new Budget 2025 rules for filing updated income tax returns
 New Income Tax Bill 2025: What are expected changes and how will they affect you?
 From tax changes to capex growth 5 key expectations from Emkay Global for Indias economy
 Income Tax Returns: What are the consequences of not verifying your ITR within 30 days
 Income Tax: Want to update your ITR? You can file an updated tax return; Here s all you need to know
 ITR Filing 2024: How to check income tax refund status online using PAN card? A step-by-step guide
 ITR Filing 2024: Which Income Tax Regime Is Better For NRIs? Check Expert Inputs Here
 ITR filing 2024: How to check income tax refund status online? A step-by-step guide
 Income Tax Return: Why should you wait till June 15 to file your ITR for FY24?

Amend notification No. 25/2012- Service Tax, dated the 20th June, 2012, so as to make necessary amendments in the specified entries therein.
March, 04th 2013
 [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
                            New Delhi, the 1st March, 2013
                             No.3 /2013 - Service Tax

       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.25/2012-Service Tax, dated the 20th June,
 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
 section (i), vide G.S.R. 467 (E), dated the 20th June, 2012, namely:-






     In the said notification,-

1. in the opening paragraph,-

 (i) in entry 9, for the words " provided to or by", the words "provided to " shall be
 substituted;

 (ii) for entry 15, the following entry shall be substituted, namely:-

      "15. Services provided by way of temporary transfer or permitting the use or
      enjoyment of a copyright,-

             (a) covered under clause (a) of sub-section (1) of section 13 of the
             Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic,
             musical or artistic works; or

             (b) of cinematograph films for exhibition in a cinema hall or cinema
             theatre;";

 (iii) for entry 19, the following entry shall be substituted, namely:-
       "19. Services provided in relation to serving of food or beverages by a
      restaurant, eating joint or a mess, other than those having the facility of air-
      conditioning or central air-heating in any part of the establishment, at any
      time during the year;";

 (iv) in entry 2o, items (a),(d) and (e) shall be omitted;

 (v) for entry 21, the following entry shall be substituted, namely:-
      "21. Services provided by a goods transport agency, by way of transport in a
      goods carriage of,-

             (a) agricultural produce;

              (b)   goods, where gross amount charged for the transportation of
              goods on a consignment transported in a single carriage does not
              exceed one thousand five hundred rupees;

              (c)   goods, where gross amount charged for transportation of all
              such goods for a single consignee does not exceed rupees seven
              hundred fifty;

               (d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products,
              salt and edible oil, excluding alcoholic beverages;

              (e) chemical fertilizer and oilcakes;

              (f) newspaper or magazines registered with the Registrar of
              Newspapers;

              (g) relief materials meant for victims of natural or man-made disasters,
              calamities, accidents or mishap; or

              (h) defence or military equipments;";

 (vi) entry 24, shall be omitted;

 (vii) in entry 25, in item (b), for the words, "a vessel or an aircraft", the words "a
       vessel" shall be substituted;






2.    In paragraph 2 relating to Definitions, in clause (k),-

       (a) in sub-clause (iv), the word "or" shall be omitted;

      (b) sub-clause (v), shall be omitted; .

3.    This notification shall come in to force on the 1st day of April, 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. 25/2012 - Service Tax, dated 20th June, 2012,
 vide G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by notification
 No. 49/2012-Service Tax, dated the 24th December, 2012 vide G.S.R. 923 (E), dated
 the 24th December, 2012.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2025 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting