Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 - 01/2019 - Service Tax

MINISTRY OF FINANCE

(Department of Revenue)

(CENTAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 1/2019-Service Tax

New Delhi, the 6th March, 2019

G.S.R. 179(E).-Whereas, the Central Government is satisfied that in the period commencing on and from the 1st day of July, 2012 and ending with the ¹[31^st day of March,] 2016 (hereinafter referred to as the said period), according to a practice that was generally prevalent, there was non-levy of service tax, on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), and clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017), in respect of things done or omitted to be done before the coming into force of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.

[F. No. 137/14/2018-Service Tax]

Dr. SREEPARVATHY S. L., Under Secy.

 

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Notes

1. Corrected vide CORRIGENDUM dated 22-05-2019 before it was read as "29th day of February, "