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Seeks to amend the notification No.26/2012-Service Tax, dated the 20th June, 2012.
May, 10th 2013

                                 Government of India
                                 Ministry of Finance
                               (Department of Revenue)

                            New Delhi, the 8th May, 2013
                              No.09/2013 - 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 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,-
                                                                 (ii) The value of land is
               (a) for a residential unit satisfying             included in the amount
               both the following conditions, 25                 charged from the service
               namely:­                                          receiver.".

                   (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.         30
                                                            [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.
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