[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 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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