Exempts Certain Taxable Services provided to a Goods Transport Agency with effect from 1-1-2005 - 01/2009 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts Certain Taxable Services provided to a Goods Transport Agency

Notification No. 1/2009-Service Tax,

Dated: January 5, 2009

G.S.R. 10(E) - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32  of 1994) (hereinafter  referred  to  as  the  Finance  Act),  and  in supercession of the notification of the Government of India in the Ministry of   Finance (Department of Revenue), No.29/2008- Service Tax, dated the  26thJune,  2008, published in the Gazette of India Extraordinary, vide G.S.R.482 (E), dated the 29^th June, 2008, except as things done or omitted to be done before such supercession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in sub-clauses (j), (k), (zr), (zza), (zzb), (zzzf), (zzzq) and (zzzzj) of clause (105) of section 65 of the Finance Act, provided by any person to a goods transport agency for use by the said goods transport agency to provide any service, referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, to a customer in relation to transport of goods by road, from the whole of the service tax leviable thereon under section 66 of the Finance Act subject to the condition that the invoice issued by such service provider, providing services should mention the name and address of the goods transport agency and also the name and date of the consignment note, by whatever name called, issued in his behalf.

F. No. 137/175/2008-CX-4

Unmesh Sharad Wagh

Under Secretary to the Government of India

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Notes:

Vide Finance (No. 2) Act, 2009

Validation of exemption given to a person providing specified taxable services to goods transport agency with retrospective effect.

(H) (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 10(E), dated the 5th January, 2009, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act,  1994 (32 of 1994) granting exemption from the whole of service tax leviable under section 66 to any person providing specified taxable services to goods transport agency, shall be deemed to have, and to always have, for all purposes, validly come into force on and from the 1st day of January, 2005 at all material times.  

(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected if the notification referred to in sub-section (1) had been in force at all material times.

(3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for the claim of refund of service tax shall be made within six months from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President.

Explanation.— For the removal of doubts, it is hereby declared that the provisions of section 11B of the Central Excise Act, 1944 (1 of 1944), shall be applicable in case of refunds under this section.