NOTIFICATIONS RESCINDED RECENTLY

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NOTIFICATIONS RESCINDED RECENTLY

				By: Mr. M. GOVINDARAJAN
				August 23, 2012
All Articles by: Mr. M. GOVINDARAJAN View Profile

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The Notifications are used to issued by the tax authorities to supplement the basic law. Notifications are also issued by the CBEC for service tax also. The statutory provisions of service tax are to be read with the relevant notifications to understand the legal position of any matter relating to service tax. The Notifications already issued may be superseded by another notification or the same may be rescinded or amended. The year 2012 witnessed a wider change in service tax regime on introduction of negative list which paves the way for the implementation of Goods and Service Tax probably in the next financial year. Notification No. 12/2012-ST, dated 17.03.2012 issued under the negative list regime, exempted nearly 34 services from the whole of service tax leviable under Sec. 66B of the Finance Act. This notification was superseded by the Notification No. 25/2012-ST, dated 20.06.2012 which has been described as mega exemption list which gives exemption to nearly 39 services. taxmanagementindia.com

Notification No. 34/2012-ST, dated 20.06.2012 rescinded nearly 81 notifications issued from 1994 to 2012. The said notification only describes the rescinded Notification Nos. and date. For the benefit of readers the said rescinded notifications are given with the subject matter as below:

SL.	NO. & DATE OF NOTIFICATION	SUBJECT OF RESCINDED
NO	RESCINDED	NOTIFICATION

1	03/1994-ST.DT. 30.06.1994	GENERAL INSURANCE & TELEPHONE SPECIFIED SERVICES
2	12/1997-ST, DT. 14.02.1997	JAN AROGYA BHIMA POLICY
3	22/1997-ST, DT. 26.06.1997	AIR TRAVEL AGENT SERVICES
4	2/2000-ST, DT. 01.03.2000	MECHANISED SLAUGHTER HOUSER SERVICE
5	3/2000-ST, DT. 06.07.2000	NATIONAL AGRI INSURANCE ETC.,
6	4/2000-ST, DT. 31.O7.2000	CATTLE INSURANCE - CENTRAL SECTOR SCHEME
7	10/2002-ST, DT. 01.08.2002	AGRICULTURAL PRODUCE OR GOODS INTENDED TO BE STORED IN A COLD STORAGE

8	16/2002-ST, DT. 02.08.2002	UNO OR INTERNATIONAL ORGANIZATION
9	18/2002-ST, DT. 16.12.2002	R&D CESS ON TRFR OF TECHNOLOGY
10	10/2003-ST, DT. 20.06.2003	COMMERCIAL TRG & COACHING-SPECIFIED SERVICES
11	12/2003-ST, DT. 20.06.2003	VALUE OF GOODS AND MATERIALS SOLD
12	13/2003-ST, DT 20.06.2003	COMMISSION ON PURCHASE OF SALES
13	14/2003-ST, DT. 20.06.2003	USE OF PRINCINTS OF A RELIGIOUS PLACE -MANDAP
14	16/2003-ST. DT. 11.07.2003	UNIVERSAL HEALTH INSURANCE SCHEME
15	13/2004-ST, DT. 10.09.2004	COLLECTION OF DUTY/TAX BY STATE GOVTS.
16	14/2004-ST, DT. 10.09.2004	SPECIFIESD BAS
17	17/2004-ST, DT. 10.09.2004	HOLDER OF INTELLECTUAL PROPERTY RIGHT
18	24/2004-ST, DT. 10.09.2004	VOCATIONAL OR RECREATIONAL TRG. INSTITUTE
19	29/2004-ST, DT. 22.09.2004	INTEREST/DISCOUNT ON SPECIFIED SERVICES
20	33/2004-ST, DT. 03.12.2004	TRANSPORTATION OF VEGETABLES ETC.,
21	34/2004-ST, DT. 03.12.2004	TRANSPORTATION OF GOODS OF SPEICIFIED VALUE
		BY ROAD IN A GOODS CARRIAGE
22	08/2005-S5,DT. 01.03.2005	PRODUCTION OF GOODS ON BEHALF OF CLIENT -
		SUBJECT TO CONDITIONS
23	17/2005-ST, DT. 07.06.2005	CONSTRUCTION OF ROADS, AIRPORT, RLWAYS ETC.,
24	21/2005-ST, DT. 07.06.2005	JOB WORK ON JEWELLERY
25	29/2005-ST, DT 15.07.2005	TRANSPORT OF EXPORT GOODS BY AIRCRAFT
26	01/2006-ST, DT. 01.03.2006	SPECIFIED %AGE OF TAXABLE VALUE OF RESPECTIVE
		SERVICES
27	04/2006-ST, DT. 01.03.2006	90% OF INTEREST - PART OF TAXABLE VALUE OF
		FINANCIAL LEASING SERVICE
28	06/2006-ST, DT. 01.03,2006	TESTING & ANALYSIS OF WATER QUALITY
29	22/2006-ST, DT. 31.05.2006	SERVICES BY AND RECEIVED BY RBI
30	08/2007-ST, DT. 01.03.2007	RESIDENTS WELFARE ASSOCIATION
31	10/2007-ST, DT. 01.03.2007	INCUBATEES HAVING ARRANGEMENT WITH TBI/STEP
32	11/2007-ST, DT. 01.03.2007	CLINICAL TRIALS FOR NEW DRUGS
33	12/2007-ST, DT. 01.03.2007	EXHIBITION OF CINEMATOGRAPH FILMS
34	25/2007-ST. DT. 22.05.2007	CONSTRUCTION OF PORT OR OTHER PORT
35	33/2007-ST, DT. 23.05.2007	DIPLOMATIC MISSION OR CONSULAR POST IN INDIA
36	34/2007-ST. DT.23.05.2007	PERSONAL USE OF DIPLOMATIC OR CAREER CONSULAR
		OFFICERS
37	13/2008-ST, DT. 01.03.2008	ABATEMENT FOR GTA SERVICES
38	14/2008-ST, DT. 01.03.2008	IMPORT OF SPECIFIED SERVICES BY HOTELS
39	01/2009-ST DT. 05.01.2009	SPECIFIED INPUT SERVICES RECEIVED BY GTA
40	19/2009-ST, DT. 01.07.2009	INTER BANK TRANSACTION -FOREIGN CURRENCY
41	20/2009-ST, DT. 01.07.2009	INTER/INTRA STATE TRANSPORTATION OF PASSENGERS
42	24/2009-ST, DT. 27.07.2009	MANAGEMENT,MTCE & REPAIR OF ROADS
43	30/2009-ST. DT. 31.08.2009	SPECIFIED GOODS INCLUDING FERTILIZERS & FOOD STUFF
44	31/2009-ST. DT. 01.09.2009	SERVICES OF SUB BROKERS
45	32/2009-ST, DT.01.09.2009	MANUFACTURE OF SPECIFIED PRODUCTS
46	33/2009-ST, DT. 01.09.2009	TRANSPORT OF GOODS BY RAIL SERVICES
47	39/2009-ST, DT. 23.09.2009	MANUFACTURE OF ALCOHOLIC BEVERAGES
48	41/2009-ST. DT. 23.10.2009	SERVICES PROVIDED IN RESPECT OF CANALS
49	42/2009-ST, DT. 12.11.2009	MANUFACTURE OF PARTS OF CYCLE/SEWING MACHINES
50	08/2010-ST, DT. 27.02.2010	TRANSPORT OF GOODS BY RAIL SERVICES
51	10/2010-ST, DT. 27.02.2010	SEED TESTING LAB OR SEED CERTIFICATION AGENCY
52	11/2010-ST, DT. 27.02.2010	TRANSMISSION OF ELECTRICITY
53	12/2010-ST, DT. 27.02.2010	SPECIFIED SYSTEMS OF EQUIPMENTS
54	13/2010-ST, DT. 27.02.2010	INDIAN NEWS AGENCY
55	23/2010-ST, DT. 29.04.2010	VOCATIONAL COURSES
56	25/2010-ST, DT. 22.06.2010	TRANSIT JOURNEY IN INDIA AND STAFF ON BOARD(AIR)
57	27/2010-ST. DT. 22.06.2010	ORIGINATING/TERMINATING IN NORTH EASTERN STATES
58	28/2010-ST, DT. 22.06.2010	JAWAHARLAL NEHRU NATIONAL URBAN RENEWAL
		MISSION & RAJIV AWAS YOJANA
59	30/2010-ST, DT. 22.06.2010	SPONSORSHIP SERVICES
60	31/2010-ST, DT. 22.06.2010	PORT SERVICES, AIRPORT SERVICES
61	32/2010-ST, DT. 22.06.2010	DISTRIBUTION OF ELECTRICITY
62	38/2010-ST, DT. 28.06.2010	SPECIFIED ACTIVITIES PERFORMED WITHIN PORTS
63	41/0201-ST, DT. 28.06.2010	SPECIFIED SERVICES WITHIN AIRPORT OR PORT
64	42/2010-ST, DT. 28.06.2010	INDUSTRIAL OR COMMERCIAL CONSTRUCTION (AIRPORT)
65	47/2010-ST. DT. 03.09.2010	MID DAY MEALS PROVIDED BY NGOs
66	50/2010-ST. DT. 08.10.2010	PROMOTION OF GAMES OF CHANCE SERVICE
67	53/2010-ST, DT. 21.12.2010	PACKAGED OR CANNED SOFTWARE
68	58/2010-ST, DT. 21.12.2010	WEATHER BASED INSURANCE CROP SCHEME ETC.,
69	05/2011-ST. DT. 01.03.2011	BUSINESS EXHIBITION SERVICES
70	06/2011-ST, DT. 01.03.2011	EXECUTION OF WORKS CONTRACT SERVICES
71	07/2011-ST. DT. 01.03.2011	INSURANCE UNDER SPECIFIED SCHEMES
72	08/2011-ST, DT. 01.03.2011	MOVEMENT OF GOODS FROM/TO OUTSIDE INDIA
73	09/2011-ST, DT. 01.03.2011	AIR FREIGHT FORMING PART OF CUSTOMS DUTY
74	10/2011-ST, DT. 01.03.2011	WORKS CONTRACT RENDERED WITHIN AIRPORT
75	11/2011-ST, DT. 01.03.2011	WORKS CONTRACT RENDERED WITHIN A PORT/OTHER PORT
76	30/2011-ST, DT. 25.04.2011	HEALTH SERVICES
77	31/2011-ST, DT. 25.04.2011	SHORT TERM ACCOMMODATION SERVICES
78	33/2011-ST, DT. 25.04.2011	PRE SCHOOL COACHING/TRAINING
79	42/2011-ST, DT. 25.07.2011	AN ASSOCIATIO OF DYEING UNITS
80	45/2011-ST, DT. 12.09.2011	ARBITRAL TRIBUNAL TO A BUSINESS ENTITY
81	06/2012-ST. DT. 17.03.2012	AIR TRANSPORT OF PASSENGER SERVICES