[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.2 /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, 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, (i) CENVAT credit on
civil structure or a part thereof, inputs used for providing
intended for a sale to a buyer, wholly the taxable service has not
or partly except where entire been taken under the
consideration is received after provisions of the CENVAT
issuance of completion certificate by Credit Rules, 2004;
the competent authority,-
(i) for residential unit having
carpet area upto 2000 square feet 25 (ii) The value of land is
or where the amount charged is included in the amount
less than rupees one crore; charged from the service
receiver.".
(ii) for other than the (i) above. 30
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.
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