Exemption to specified services in relation to business auxiliary service - 014/04 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exemption to specified services in relation to business auxiliary service

[Notification No. 14/2004-S.T., Dated.10/9/2004]

[As amended by notification no. 19/2005 St dated 07-06-2005 and 19/2006 ST dated 25-4-2006]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided to a client by ⁴[any person] in relation to the business auxiliary service, in so far as it relates to,-

(a) Procurement of goods or services, which are inputs for the client;

¹[(b) production or processing of goods for, or on behalf of, the client;]

(c) Provision of service on behalf of the client; or

(d) a service incidental or auxiliary to any activity specified in (a) to (c) above,

²[and provided in relation to agriculture, printing, textile processing or education, from the whole of service tax] leviable thereon under section 66 of the said Finance Act:

³(**** )

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Note :

1. 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;" has been substituted vide Notification No. 19/2005 dated 7/6/2005

2. 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" has been substituted vide Notification No. Supra

3. Proviso has been deleted vide Notification No. Supra, before it was read as,

["Provided that nothing in this notification shall apply to,-

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

(ii) a company established by or under the Companies Act, 1956 (1of 1956);

(iii) a partnership firm, whether registered or not registered;

(iv) a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(v) a co-operative society established by or under any law;

(vi) a corporation established by or under any law; or

(vii) a body corporate established by or under any law,

unless such factory, company, partnership firm, society, co-operative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified in (a) to (d) above in relation to agriculture, printing, textile processing or education."]

4. For the words "commercial concern", the words "any other person" has been substituted vide Notification No. 19/2006 dated 25/4/2006