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Sl.No.
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Provisions of the Service Tax (Determination of Value) Rules, 2006 to be amended
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Amendment
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Period of effect of amendment
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(1)
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(2)
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(3)
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(4)
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1.
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Rule 2A as inserted by notification number G.S.R. 375(E), dated the 22nd May, 2007 [29/2007– Service Tax, dated the 22nd May, 2007].
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In the Service Tax (Determination of Value) Rules, 2006, in rule 2A,––
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(I) in sub-rule (1), in clause (i), after the words “value of transfer of property in goods”, the words “or in goods and land or undivided share of land, as the case may be,” shall be inserted;
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1st day of July, 2010 to 30th day of June, 2012 (both days inclusive).
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(II) after sub-rule (1), the following sub-rule shall be inserted, namely:-
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1st day of July, 2010 to 30th day of June, 2012 (both days inclusive).
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“(2) Where the value has not been determined under sub-rule (1) and the gross amount charged includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the gross amount charged for the works contract, subject to the following conditions, namely:––
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(i) the CENVAT Credit of duty paid on inputs or capital goods or the CENVAT Credit of service tax on input services, used for providing such taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004;
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(ii) the service provider has not 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].
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Explanation.––For the purposes of this sub-rule, the gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider.”.
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2.
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Rule 2A as substituted by notification number G.S.R. 431(E), dated the 6th June, 2012. [24/ 2012– Service Tax, dated the 6th June, 2012].
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In the Service Tax (Determination of Value) Rules, 2006, in rule 2A,––
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(I) in clause (i), after the words “value of property in goods”, the words “or in goods and land or undivided share of land, as the case may be,” shall be inserted;
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1st day of July, 2012 onwards.
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(II) in clause (ii), in sub-clause (A),––
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(a) the following proviso shall be inserted, namely:––
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1st day of July, 2012 to 28th day of February, 2013 (both days inclusive).
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“Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract.”;
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(b) for the proviso, the following provisos shall be substituted, namely:––
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1st day of March, 2013 to 7th day of May, 2013 (both days inclusive).
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“Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total amount charged for the works contract:
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Provided further that in case of works contract for construction of residential units having carpet area up to 2000 square feet or where the amount charged per residential unit from service recipient is less than rupees one crore and the amount charged for the works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract.”;
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(c) for the provisos, the following provisos shall be substituted, namely:––
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8th day of May, 2013 to 31st day of March, 2016 (both days inclusive).
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“Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total amount charged for the works contract:
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Provided further that in case of works contract for construction of residential units having carpet area up to 2000 square feet and where the amount charged per residential unit from service recipient is less than rupees one crore and the amount charged for the works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract.”;
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(d) for the provisos, the following proviso shall be substituted, namely:––
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1st day of April, 2016 onwards.
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“Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total amount charged for the works contract.”.
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