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TMI BlogSeeks to amend notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services.X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20thJune, 2012, namely:- 1. In the said notification,- (a) in the first paragraph,- (i) in entry 6, for clause (b) and clause (c), the following clauses shall be substituted, namely,- "(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with a turnover up to rupees ten l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from the 1st March, 2016, the following entry shall be inserted, namely- "12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause (44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... project approved by the competent authority under: (i) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government.". (vii) after entry 14, with effect from the 1st March, 2016, the following entry shall be inserted, namely- "14A. Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999); 51. Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market; 52. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold chain knowledge dissemination;"; (xiii) after entry 52 as so inserted, the following entries shall be inserted with effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (zd), the following clause shall be inserted, namely:- '(zdd) "senior advocate' has the meaning assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);' 2. Save as otherwise provided in this notification, this notification shall come into force on the 1st of April, 2016. [F. No.334/8/2016 -TRU] (K. Kalimuthu) Under Secretary to the Government of India Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20thJune, 2012 and last amended vide notification number 07/2016 - Service Tax, dated the 18th February, 2016 vide number G.S.R. 184(E), dated the 18th Februar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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