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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 30/2012-Service Tax

New Delhi, the 20^th June, 2012

GSR.…..(E).-In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), and in supersession of (i) notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2012-Service Tax, dated the 17^th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 213(E), dated the 17^th March, 2012, and (ii) notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2004-Service Tax, dated the 31^st December, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 849 (E), dated the 31^st December, 2004, except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies the following taxable services and the extent of service tax payable thereon by the person liable to pay service tax for the purposes of the said sub-section, namely:-

I. The taxable services,-

(A) (i) provided or agreed to be provided by an insurance agent to any person carrying on the insurance business;

⁶[(ia) provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company; ]

²²[(ib) ***];

²³[(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to a lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998);”;]]

(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,-

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons;

(iii) provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory;

(iv) provided or agreed to be provided by,-

(A) an arbitral tribunal, or

²⁹[(B) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates, or ]

(1) renting of immovable property, and

(2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994,

to any business entity located in the taxable territory;

³⁰[(iva) provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, to such business entity who is litigant, applicant, or petitioner, as the case may be”;

(ivb) provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate;]]

(v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose ²[or security services] or service portion in execution of works contract by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory;

¹⁵[(vi) provided or agreed to be provided by a person involving an aggregator in any manner;]

³⁶[ (vii) provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; ]

(B) provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory ³³[ other than non-assesse online recipient ];

¹⁶[II. The extent of service tax payable thereon by the person who provides the service and any other person liable for paying service tax for the taxable services specified in paragraph I shall be as specified in the following Table, namely:-]

Table

⁸[Sl.No	Description of a service	Percentage of service tax payable by the person providing service	¹⁷[Percentage of service tax payable by any person liable for paying service tax other than the service provider]
(1)	(2)	(3)	(4)]
1	in respect of services provided or agreed to be provided by an insurance agent to any person carrying on insurance business	Nil	100%
⁹[1A	in respect of services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company	Nil	100%]
²⁵[1B.	***		]
¹⁸[1C.	²⁶[in respect of services provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998) ]	Nil	100%]
2	in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road	Nil	100%
3	in respect of services provided or agreed to be provided by way of sponsorship	Nil	100%
4	in respect of services provided or agreed to be provided by an arbitral tribunal	Nil	100%
5	³¹[ in respect of services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly ]	Nil	100%
³[5A	¹⁰[in respect of services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate]	Nil	100%]
6	in respect of services provided or agreed to be provided by Government or local authority ²⁸[***] excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994	Nil	100%
7	(a) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business (b) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on non abated value to any person who is not engaged in the similar line of business	Nil ¹¹[50%]	100 % ¹²[50%]
8.	in respect of services provided or agreed to be provided by way of supply of manpower for any purpose ⁴[or security services]	¹⁹[Nil]	²⁰[100%]
9.	in respect of services provided or agreed to be provided in service portion in execution of works contract	50%	50%
10	in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory ³⁴[ other than non-assesse online recipient ]	Nil	100%
²¹[11.	in respect of any service provided or agreed to be provided by a person involving an aggregator in any manner	Nil	100%]
³⁷[12.	in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India	Nil	100% ]

Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.

Explanation-II. - In works contract services, where both service provider and service recipient is the persons liable to pay tax, the service recipient has the option of choosing the valuation method as per choice, independent of valuation method adopted by the provider of service.

³⁹[Explanation III.- The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.

Explanation IV.- For the purposes of this notification, “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.

Explanation V.- For the purposes of this notification, in respect of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, person liable for paying service tax other than the service provider shall be the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods.]

2. This notification shall come into force on the 1^st day of July, 2012.

[F.No. 334/1/2012- TRU]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

-------------------------

Notes:-

1. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012

2. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012

3. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012

4. Inserted vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012

5. Corrected vide Corrigendum No. F. No.334/1/2012 -TRU, dated 29/06/2012, before it was read as:- “support”

6. Inserted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014

7. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as,

“ ¹[(iva) provided or agreed to be provided by a director of a company to the said company;]”

8. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as,

“Sl.No.

Description of a service

Percentage of service tax payable by the person providing service

Percentage of service tax payable by the person receiving the service”

9. Inserted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014

10. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as,

“in respect of services provided or agreed to be provided by a director of a company to the said company”

11. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, “60%”

12. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, “40%”

13. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015

14. Omitted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. date as the Central Government may, by notification in the Official Gazette, appoint, before it was read as, “by way of support services”

15. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015

16. Substituted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st March, 2015 “(II) The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the following Table, namely:-”

17. Substituted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st March, 2015, “Percentage of service tax payable by the person receiving the service”

18. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015

19. Substituted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015 before it was read as, “25%”

20. Substituted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015 before it was read as, “75 %”

21. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st March, 2015

22. Omitted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016

“ ¹³[(ib) provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company”;

23. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016

“(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent;”

24. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016

“(B) an individual advocate or a firm of advocates by way of ⁵[legal] services, or”

25. Omitted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016.

¹⁸[1B.

in respect of services provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company

Nil

100%]

26. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016

“in respect of service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent”

27. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016

“in respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services”

28. Omitted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, 1stday of April, 2016, “by way of support services”

29. Substituted vide Not. 34/2016 - Dated 6-6-2016 before it was read as, " ²⁴[(B) a firm of advocates or an individual advocate other than senior advocate, by way of legal services, or] "

30. Substituted vide Not. 34/2016 - Dated 6-6-2016 before it was read as, " ⁷[(iva) provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate; "

31. Substituted vide Not. 34/2016 - Dated 6-6-2016 before it was read as, " ²⁷[in respect of services provided or agreed to be provided by a firm of advocates or an individual advocate other than a senior advocate by way of legal services] "

32. Inserted vide Not. 34/2016 - Dated 6-6-2016

33. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016

34. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016

35. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016

36. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017

37. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017

38. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017

39. Substituted vide Not. 15/2017 - Dated 13-4-2017 w.e.f. 23rd day of April, 2017, before it was read as,

"³²[Explanation III. – The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. ]

³⁵[ Explanation III. For the purposes of this notification, “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.’ ]

³⁸[ Explanation IV.- For the purposes of this notification, in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, person liable for paying service tax other than the service provider shall be the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) with respect to such goods. ]