Notifies persons under section 68(2) who is liable to pay service tax instead of provider of taxable services - 036/04 - Central Excise - Tariff

Superseded vide Notification No.15/2012-Service Tax, Dated 17/03/2012

Superseded vide Notification No. 30/2012-Service Tax, Dated 20/06/2012

Notifies persons under section 68(2) who is liable to pay service tax instead of provider of taxable services

[Notification No. 36/2004-ST, Dated 31/12/2004]

[As amended by notification no. 5/2005 dated 1-4-2005 ,  24/2005 ST dated 07-06-2005 , 9/2006 ST dated 19-4-2006,  16/2006 ST dated 25-4-2006, 3/2007 ST dated 1/3/2007 and 27/2007 dated 22/5/2007 ]

 In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby notifies the following taxable services for the purposes of the said sub-section, namely:-

(A) the services,-

(i) in relation to ⁵[telecommunication service];

(ii) in relation to general insurance business;

(iii) in relation to insurance auxiliary service by an insurance agent; and

(iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is, -

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

(b) any company ²[formed or registered under] the Companies Act, 1956 (1 of 1956);

(c) any corporation established by or under any law;

(d) any 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;

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

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

(g) any body corporate established, or a partnership firm registered, by or under any law;

¹[(v) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case may be;]

⁴[(vi) in relation to sponsorship service provided to any body corporate or firm located in India]

³[(B) any taxable service provided or to be provided from a country other than India and received in India, under section 66A of the Finance Act, 1994.]

2. This notification shall come into force on the first day of January, 2005.

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Note :

1. Has been inserted vide Notification No. 5/2005 dated 1/3/2005 (w.e.f 1/4/2005)

2. For the words "established by or under", the words "formed or registered under" has been substituted vide Notification No. 24/2005 dated 7/6/2005 (w.e.f 16/6/2005)

3. Has been substituted vide Notification No. 9/2006 dated 19/4/2006, before it was substituted vide Notification No. 24/2005 dated 7/6/2005 (w.e.f 16/6/2005), as, "any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India." And originally read as, "any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India."

4. Has been substituted vide Notification No. 3/2007 (w.e.f 1/4/2007), before it was inserted vide Notification No. 16/2006 dated 25/4/2006 as, "in relation to sponsorship service provided to any body corporate or firm"

5. For the words "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit", the words "telecommunication service" has been substituted vide Notification No. 27/2007 dated 22/5/2007 (w.e.f 1^st day of June, 2007)