Seeks to amend notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.

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..... tion of the Government of India in the Ministry of Finance (Department of Revenue) No.26/2012-Service Tax, dated the 20 th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20 th June, 2012 , namely:- 1. In the said notification, (a) in the first paragraph, in the TABLE, - (i) for Sl. No. 2 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) 2 Transport of goods by rail (other than service specified at Sl. No. 2A below) 30 CENVAT credit on inputs and capital goods, used .....

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..... ed household goods. 40 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004. 8 Services provided by a foreman of chit fund in relation to chit 70 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004 . ; (vi) against Sl. No. 9A, in column (2), after item (b) and the entry relating thereto, the following item and entry relating thereto shall be inserted with effect from .....

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..... services other than input services of a tour operator, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii) The bill issued for this purpose indicates that it is inclusive of charges for such a tour and the amount charged in the bill is the gross amount charged for such a tour. ; (ix) for Sl. No. 12 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) 12 Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration .....

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