9911796707
TMI BlogNOTIFICATIONS RESCINDED RECENTLYX X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATIONS RESCINDED RECENTLY - By: - Mr. M. GOVINDARAJAN - Service Tax - Dated:- 23-8-2012 - - The Notifications are used to issued by the tax authorities to supplement the basic law. Notifications are also issued by the CBEC for service tax also. The statutory provisions of service tax are to be read with the relevant notifications to understand the legal position of any matter relating to service tax. The Notifications already issued may be superseded by another notification or the same may be rescinded or amended. The year 2012 witnessed a wider change in service tax regime on introduction of negative list which paves the way for the implementation of Goods and Service Tax probably in the next financial year. Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2012-ST, dated 17.03.2012 issued under the negative list regime, exempted nearly 34 services from the whole of service tax leviable under Sec. 66B of the Finance Act . This notification was superseded by the Notification No. 25/2012-ST, dated 20.06.2012 which has been described as mega exemption list which gives exemption to nearly 39 services. taxmanagementindia.com Notification No. 34/2012-ST, dated 20.06.2012 rescinded nearly 81 notifications issued from 1994 to 2012. The said notification only describes the rescinded Notification Nos. and date. For the benefit of readers the said rescinded notifications are given with the subject matter as below: SL. NO. DATE OF NOTIFICATION SUBJECT OF RESCIND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ED NO RESCINDED NOTIFICATION 1 03/1994-ST.DT. 30.06.1994 GENERAL INSURANCE TELEPHONE SPECIFIED SERVICES 2 12/1997-ST, DT. 14.02.1997 JAN AROGYA BHIMA POLICY 3 22/1997-ST, DT. 26.06.1997 AIR TRAVEL AGENT SERVICES 4 2/2000-ST, DT. 01.03.2000 MECHANISED SLAUGHTER HOUSER SERVICE 5 3/2000-ST, DT. 06.07.2000 NATIONAL AGRI INSURANCE ETC., 6 4/2000-ST, DT. 31.O7.2000 CATTLE INSURANCE - CENTRAL SECTOR SCHEME 7 10/2002-ST, DT. 01.08.2002 AGRICULTURAL PRODUCE OR GOODS INTENDED TO BE STORED IN A COLD STORAGE 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/2002-ST, DT. 02.08.2002 UNO OR INTERNATIONAL ORGANIZATION 9 18/2002-ST, DT. 16.12.2002 R D CESS ON TRFR OF TECHNOLOGY 10 10/2003-ST, DT. 20.06.2003 COMMERCIAL TRG COACHING-SPECIFIED SERVICES 11 12/2003-ST, DT. 20.06.2003 VALUE OF GOODS AND MATERIALS SOLD 12 13/2003-ST, DT 20.06.2003 COMMISSION ON PURCHASE OF SALES 13 14/2003-ST, DT. 20.06.2003 USE OF PRINCINTS OF A RELIGIOUS PLACE -MANDAP 14 16/2003-ST. DT. 11.07.2003 UNIVERSAL HEALTH INSURANCE SCHEME 15 13/2004-ST, DT. 10.09.2004 COLLECTION OF DUTY/TAX BY STATE GOVTS. 16 14/2004-ST, DT. 10.09.2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SPECIFIESD BAS 17 17/2004-ST, DT. 10.09.2004 HOLDER OF INTELLECTUAL PROPERTY RIGHT 18 24/2004-ST, DT. 10.09.2004 VOCATIONAL OR RECREATIONAL TRG. INSTITUTE 19 29/2004-ST, DT. 22.09.2004 INTEREST/DISCOUNT ON SPECIFIED SERVICES 20 33/2004-ST, DT. 03.12.2004 TRANSPORTATION OF VEGETABLES ETC., 21 34/2004-ST, DT. 03.12.2004 TRANSPORTATION OF GOODS OF SPEICIFIED VALUE BY ROAD IN A GOODS CARRIAGE 22 08/2005-S5,DT. 01.03.2005 PRODUCTION OF GOODS ON BEHALF OF CLIENT - SUBJECT TO CONDITIONS 23 17/2005-ST, DT. 07.06.2005 CONSTRUCTION OF ROA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS, AIRPORT, RLWAYS ETC., 24 21/2005-ST, DT. 07.06.2005 JOB WORK ON JEWELLERY 25 29/2005-ST, DT 15.07.2005 TRANSPORT OF EXPORT GOODS BY AIRCRAFT 26 01/2006-ST, DT. 01.03.2006 SPECIFIED %AGE OF TAXABLE VALUE OF RESPECTIVE SERVICES 27 04/2006-ST, DT. 01.03.2006 90% OF INTEREST - PART OF TAXABLE VALUE OF FINANCIAL LEASING SERVICE 28 06/2006-ST, DT. 01.03,2006 TESTING ANALYSIS OF WATER QUALITY 29 22/2006-ST, DT. 31.05.2006 SERVICES BY AND RECEIVED BY RBI 30 08/2007-ST, DT. 01.03.2007 RESIDENTS WELFARE ASSOCIATION 31 10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-ST, DT. 01.03.2007 INCUBATEES HAVING ARRANGEMENT WITH TBI/STEP 32 11/2007-ST, DT. 01.03.2007 CLINICAL TRIALS FOR NEW DRUGS 33 12/2007-ST, DT. 01.03.2007 EXHIBITION OF CINEMATOGRAPH FILMS 34 25/2007-ST. DT. 22.05.2007 CONSTRUCTION OF PORT OR OTHER PORT 35 33/2007-ST, DT. 23.05.2007 DIPLOMATIC MISSION OR CONSULAR POST IN INDIA 36 34/2007-ST. DT.23.05.2007 PERSONAL USE OF DIPLOMATIC OR CAREER CONSULAR OFFICERS 37 13/2008-ST, DT. 01.03.2008 ABATEMENT FOR GTA SERVICES 38 14/2008-ST, DT. 01.03.2008 IMPORT OF SPECIFIED SERVICES BY HOTELS 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/2009-ST DT. 05.01.2009 SPECIFIED INPUT SERVICES RECEIVED BY GTA 40 19/2009-ST, DT. 01.07.2009 INTER BANK TRANSACTION -FOREIGN CURRENCY 41 20/2009-ST, DT. 01.07.2009 INTER/INTRA STATE TRANSPORTATION OF PASSENGERS 42 24/2009-ST, DT. 27.07.2009 MANAGEMENT,MTCE REPAIR OF ROADS 43 30/2009-ST. DT. 31.08.2009 SPECIFIED GOODS INCLUDING FERTILIZERS FOOD STUFF 44 31/2009-ST. DT. 01.09.2009 SERVICES OF SUB BROKERS 45 32/2009-ST, DT.01.09.2009 MANUFACTURE OF SPECIFIED PRODUCTS 46 33/2009-ST, DT. 01.09.2009 TRANSPORT OF GOODS BY RAIL SERVICES 47 39/2009-ST, DT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.09.2009 MANUFACTURE OF ALCOHOLIC BEVERAGES 48 41/2009-ST. DT. 23.10.2009 SERVICES PROVIDED IN RESPECT OF CANALS 49 42/2009-ST, DT. 12.11.2009 MANUFACTURE OF PARTS OF CYCLE/SEWING MACHINES 50 08/2010-ST, DT. 27.02.2010 TRANSPORT OF GOODS BY RAIL SERVICES 51 10/2010-ST, DT. 27.02.2010 SEED TESTING LAB OR SEED CERTIFICATION AGENCY 52 11/2010-ST, DT. 27.02.2010 TRANSMISSION OF ELECTRICITY 53 12/2010-ST, DT. 27.02.2010 SPECIFIED SYSTEMS OF EQUIPMENTS 54 13/2010-ST, DT. 27.02.2010 INDIAN NEWS AGENCY 55 23/2010-ST, DT. 29.04.2010 VOCATIONAL COURSES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 25/2010-ST, DT. 22.06.2010 TRANSIT JOURNEY IN INDIA AND STAFF ON BOARD(AIR) 57 27/2010-ST. DT. 22.06.2010 ORIGINATING/TERMINATING IN NORTH EASTERN STATES 58 28/2010-ST, DT. 22.06.2010 JAWAHARLAL NEHRU NATIONAL URBAN RENEWAL MISSION RAJIV AWAS YOJANA 59 30/2010-ST, DT. 22.06.2010 SPONSORSHIP SERVICES 60 31/2010-ST, DT. 22.06.2010 PORT SERVICES, AIRPORT SERVICES 61 32/2010-ST, DT. 22.06.2010 DISTRIBUTION OF ELECTRICITY 62 38/2010-ST, DT. 28.06.2010 SPECIFIED ACTIVITIES PERFORMED WITHIN PORTS 63 41/0201-ST, DT. 28.06.2010 SPECIFIED SERVICES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WITHIN AIRPORT OR PORT 64 42/2010-ST, DT. 28.06.2010 INDUSTRIAL OR COMMERCIAL CONSTRUCTION (AIRPORT) 65 47/2010-ST. DT. 03.09.2010 MID DAY MEALS PROVIDED BY NGOs 66 50/2010-ST. DT. 08.10.2010 PROMOTION OF GAMES OF CHANCE SERVICE 67 53/2010-ST, DT. 21.12.2010 PACKAGED OR CANNED SOFTWARE 68 58/2010-ST, DT. 21.12.2010 WEATHER BASED INSURANCE CROP SCHEME ETC., 69 05/2011-ST. DT. 01.03.2011 BUSINESS EXHIBITION SERVICES 70 06/2011-ST, DT. 01.03.2011 EXECUTION OF WORKS CONTRACT SERVICES 71 07/2011-ST. DT. 01.03.2011 INSURANCE UNDER SPECIFIED SCHEMES 72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/2011-ST, DT. 01.03.2011 MOVEMENT OF GOODS FROM/TO OUTSIDE INDIA 73 09/2011-ST, DT. 01.03.2011 AIR FREIGHT FORMING PART OF CUSTOMS DUTY 74 10/2011-ST, DT. 01.03.2011 WORKS CONTRACT RENDERED WITHIN AIRPORT 75 11/2011-ST, DT. 01.03.2011 WORKS CONTRACT RENDERED WITHIN A PORT/OTHER PORT 76 30/2011-ST, DT. 25.04.2011 HEALTH SERVICES 77 31/2011-ST, DT. 25.04.2011 SHORT TERM ACCOMMODATION SERVICES 78 33/2011-ST, DT. 25.04.2011 PRE SCHOOL COACHING/TRAINING 79 42/2011-ST, DT. 25.07.2011 AN ASSOCIATIO OF DYEING UNITS 80 45/2011-ST, DT. 12.09.2011 ARBITRAL TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IBUNAL TO A BUSINESS ENTITY 81 06/2012-ST. DT. 17.03.2012 AIR TRANSPORT OF PASSENGER SERVICES - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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