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
No. 08/2014 - Service Tax
New Delhi, the 11th July, 2014
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.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:-
1. In the said notification, in the TABLE,-
(i) against serial number 7, in column (4), after the words "has not been taken",
the words "by the service provider" shall be inserted;
(ii) in serial number 8, for the entry in column (4), the following entry shall be
substituted, namely:-
"CENVAT credit on inputs, capital goods and input services, used for
providing the taxable service, has not been taken under the provisions of the
CENVAT Credit Rules, 2004.";
(iii) in serial number 9,-
(a) in column (2), for the words "any motor vehicle designed to carry
passengers", the words "motorcab" shall be substituted with effect from the 1 st
day of October, 2014;
(b) for the entry in column (4), the following entry shall be substituted
with effect from the 1st day of October, 2014, namely:-
"(i) CENVAT credit on inputs and capital goods, used for providing the
taxable service, has not been taken under the provisions of the CENVAT
Credit Rules, 2004;
(ii) CENVAT credit on input service of renting of motorcab has been taken
under the provisions of the CENVAT Credit Rules, 2004, in the following
manner:
(a) Full CENVAT credit of such input service received from a person
who is paying service tax on forty percent of the value; or
(b) Up to forty percent CENVAT credit of such input service received
from a person who is paying service tax on full value;
(iii) CENVAT credit on input services other than those specified in (ii)
above, has not been taken under the provisions of the CENVAT Credit
Rules, 2004.";
(iv) after serial number 9 and the entries relating thereto, the following serial
number and entries shall be inserted, namely:-
"9A Transport of passengers, with or 40 CENVAT credit on inputs,
without accompanied capital goods and input
belongings, by a contract services, used for providing the
carriage other than motorcab. taxable service, has not been
taken under the provisions of
the CENVAT Credit Rules,
2004.";
(v) in the serial number 9A, so inserted, for the entry in the column (2), the
following entry shall be substituted with effect from such date as the Central
Government may notify for omission of the words "radio taxis" in the section
66D(o)(vi) of the Finance Act 1994, namely:-
"Transport of passengers, with or without accompanied belongings, by-
a. a contract carriage other than motorcab.
b. a radio taxi.";
(vi) in the serial number 10, for the existing entry in column (3), the entry "40"
shall be substituted with effect from the 1st day of October, 2014;
(vii) against serial number 11, in column (4), for the words "input services",
wherever occurring, the words "input services other than the input service of a tour
operator" shall be substituted with effect from the 1st day of October, 2014.
2. Save as otherwise provided in this notification, the amendments shall come into force
on the 11th day of July, 2014.
[F.No. 334/15/2014 - TRU]
(Akshay Joshi)
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 was last amended by notification No.9/2013- Service Tax,
dated the 8th May, 2013 vide G.S.R. 296 (E), dated the 8th May, 2013.
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