TMI BlogAmendments Notifications no. 21/97, 39/97, 40/97, 12/01, 8/03, 12/03, 18/03, 19/03, 2/04, 9/04 and 10/04X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Table below, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:- Table S.No. Notification number and date Amendments (1) (2) (3) 1. 21/97-Service Tax, dated the 26th June, 1997 [G.S.R. 347 (E), dated the 26th June, 1997] In the said notification, for the proviso, following proviso shall be substituted, namely:- "Provided that the said exemption shall apply in such cases where - (a) such mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or booking accommodation for any person in relation to a tour and does not include the cost of such accommodation; or (b) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or (c) such tour operator has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].". 4. 12/2001-Service Tax, dated the 20th December, 2001 [G.S.R. 907 (E), dated the 20th December, 2001] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:- "Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004; or (b) where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount equal to such credit availed before the sale of such goods and materials.". 7. 18/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 676 (E), dated the 21st August, 2003] In the said notification, for the words "in relation to commissioning or installation", the words "in relation to erection, commissioning or installation" shall be substituted. 8. 19/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 677(E), dated the 21st August, 2003] In the said notification,- (i) for the words "commissioning or installation", wherever they occur, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].". 11. 10/2004-Service Tax, dated the 9th July, 2004 [G.S.R. 436 (E), dated the 9th July, 2004] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:- "Provided that the said exemption shall not apply in such cases where - (i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) such commercial concern has availed the benefit under the notification of the Government of India in the Ministry of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
