ST Notification

Amendment in Abatement on Services related to Tour & Travels

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The Ser­vice Tax to be cal­cu­lat­ed on a val­ue which is equiv­a­lent to a per­cent­age spec­i­fied in the cor­re­spond­ing entry in col­umn (3) of the said Table. The New Table of Tax­able Val­ue of Var­i­ous Ser­vices relat­ed to tour & trav­els  after the abate­ment is:

Table

Sl.
No.		 Descrip­tion of taxable
service		 Per­cent-

age

 Con­di­tions
(1) (2) (3) (4)
1

Ser­vices in rela­tion to finan­cial leas­ing includ­ing hire purchase

 10 Nil.
2

Trans­port of goods by rail

 30

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.
3

Trans­port of pas­sen­gers, with or with­out accom­pa­nied belong­ings by rail

 30 Same as above
4

Bun­dled ser­vice by way of sup­ply of food or any oth­er arti­cle of human con­sump­tion or any drink, in a premis­es ( includ­ing hotel, con­ven­tion cen­ter, club, pan­dal, shami­anaor any oth­er place, spe­cial­ly arranged for orga­niz­ing a func­tion) togeth­er with rent­ing of such premises

 70

(i) CENVAT cred­it on any goods clas­si­fi­able under Chap­ters 1 to 22 of the Cen­tral Excise Tar­iff Act, 1985 (5 of 1986) used for pro­vid­ing the tax­able ser­vice, has not been tak­en under the pro­vi­sions of the CENVAT Cred­it Rules, 2004.
5

Trans­port of pas­sen­gers by air, with or with­out accom­pa­nied belong­ings in

(i) econ­o­my class

(ii) oth­er than econ­o­my class

 40

60

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.”;
6

Rent­ing of hotels, inns, guest hous­es, clubs, camp­sites or oth­er com­mer­cial places meant for res­i­den­tial or lodg­ing purposes.

 60 Same as above.
7

Ser­vices of goods trans­port agency in rela­tion to trans­porta­tion of goods.

 30

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.
8 OMITTED
9

Rent­ing of any motor vehi­cle designed to car­ry passengers

 30 Same as above.
10 Trans­port of goods in a vessel 50 Same as above.
11 Ser­vices  by a tour oper­a­tor in rela­tion to,-

(i)  a pack­age tour

 25 (i) 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.

(ii) The bill issued for this pur­pose indi­cates that it is inclu­sive of charges for such a tour.

(ii)  a tour, if the tour oper­a­tor is pro­vid­ing ser­vices sole­ly of arrang­ing or book­ing accom­mo­da­tion for any per­son in rela­tion to a tour

 10

(i) 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.

(ii) The invoice, bill or chal­lan issued indi­cates that it is towards the charges for such accommodation.

(iii) This exemp­tion shall not apply in such cas­es where the invoice, bill orchal­lan issued by the tour oper­a­tor, in rela­tion to a tour, only includes the ser­vice charges for arrang­ing or book­ing accom­mo­da­tion for any per­son and does not include the cost of such accommodation.

(iii) any ser­vices oth­er than spec­i­fied at (i) and (ii) above.

 40

(i) 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.

(ii)The bill issued indi­cates that the amount charged in the bill is the gross amount charged for such a tour.
12.

Con­struc­tion of a com­plex, build­ing, civ­il struc­ture or a part there­of, intend­ed for a sale to a buy­er, whol­ly or part­ly except where entire con­sid­er­a­tion is received after issuance of com­ple­tion cer­tifi­cate by the com­pe­tent authority

 25

(i) CENVAT cred­it on inputs used for pro­vid­ing the tax­able ser­vice has not been tak­en under the pro­vi­sions of the CENVAT Cred­it Rules, 2004.

(ii)The val­ue of land is includ­ed in the amount charged from the ser­vice receiver.

NOTIFICATION No. 08/2015-Ser­vice Tax

New Del­hi, the 1st March, 2015

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 Sl. No. 2, in col­umn (4), for the entry, 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.”;

(ii) against Sl. No. 3, in col­umn (4), for the entry “ Nil”, the entry “Same as above” shall be substituted;

(iii) for Sl. No. 5 and the entries relat­ing there­to, the fol­low­ing ser­i­al num­ber and entries shall be sub­sti­tut­ed, namely:-

(1) (2) (3) (4)
“5 Trans­port of pas­sen­gers by air, with or with­out accom­pa­nied belong­ings in

(i) econ­o­my class

(ii) oth­er than econ­o­my class

 40

60

 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.”;

(iv) against Sl. No. 7, in col­umn (3), for the entry “25”, the entry “30” shall be substituted;

(v) Sl. No. 8 and entries relat­ing there­to shall be omitted;

(vi) against Sl. No. 10, in col­umn (3), for the entry “40”, the entry “30” shall be substituted.

2. This noti­fi­ca­tion shall come into force on the 1st day of April, 2015.

[F.No. 334/5/2015 — TRU]

(Akshay Joshi)

Under Sec­re­tary to the Gov­ern­ment of India

Note:-The prin­ci­pal noti­fi­ca­tion No. 26/2012 — Ser­vice Tax, dat­ed 20th June, 2012, was 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 and was last amend­ed by noti­fi­ca­tion No.08/2014-Service Tax, dat­ed the 11th July, 2014 vide G.S.R. 477 (E), dat­ed the 11th July, 2014.

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