Amends the following notifications: - 13/2003, 14/2004, 15/2004, 24/2004 and 8/2004 w.e.f 16-06-2005 - 019/05 - Service Tax

 S.No.

 Notification number and date

Amendments

(1)

(2)

(3)

1.

13/2003-Service Tax, dated the 20^th June, 2003 [G.S.R. 504 (E), dated the 20^th June, 2003]

In the said notification, in the Explanation, clause (i) shall be omitted. 

2.

14/2004-Service Tax, dated the 10^th September, 2004 [G.S.R. 588 (E), dated the 10^th September, 2004]

In the said notification,-

(i) in clause (b), for the words "production of goods on behalf of the client;", the words "production or processing of goods for, or on behalf of, the client;" shall be substituted;

(ii) for the words "from the whole of the service tax", the words "and provided in relation to agriculture, printing, textile processing or education, from the whole of service tax" shall be substituted;

(iii) the proviso shall be omitted.  

3.

15/2004-Service Tax, dated the 10^th September, 2004 [G.S.R. 589 (E), dated the 10^th September, 2004]

In the said notification,-

(i) for the words "construction service", occurring at two places, the words "commercial or industrial construction service" shall be substituted;

(ii) in the proviso, for clause (ii), the following shall be substituted, namely:-

"(ii) the commercial concern has availed the benefit under the notification of the Government of India, in the Ministry of Finance, (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]; or

(iii) the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act, 1994.".

4.

24/2004-Service Tax, dated the 10^th September, 2004 [G.S.R. 598 (E), dated the 10^th September, 2004]

In the said notification,-

(i) in the opening paragraph, the following proviso shall be inserted at the end, namely:-

"Provided that nothing contained in this notification shall apply to the taxable services provided in relation to commercial training or coaching by a computer training institute.";

(ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

'(iii) "computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware.'.

5.

8/2005-Service Tax, dated the 1^st March, 2005 [G.S.R. 142 (E), dated the 1^st March, 2005]

In the said notification,-

(i) for the words "production of goods on behalf of the client", the words "production or processing of goods for, or on behalf of, the client" shall be substituted;

(ii) in the proviso, for the words "produced", occurring at two places, the words "produced or processed" shall be substituted;

(iii) in the Explanation, in clause (i),-

(a) for the words ' "production of goods" ', the words ' "production or processing of goods" ' shall be substituted;

(b) for the words "production" occurring at two places, the words "production or processing" shall be substituted.