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NOTIFICATIONS RESCINDED RECENTLY

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NOTIFICATIONS RESCINDED RECENTLY
Mr. M. GOVINDARAJAN By: Mr. M. GOVINDARAJAN
August 23, 2012
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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  The Notifications already issued may be superseded by another notification or the same may be rescinded or amended.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. 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  This notification was superseded by the Notification No. 25/2012-ST, dated 20.06.2012 which has been described as mega exemption list which gives exemption to nearly 39 services.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Notification No. 34/2012-ST, dated 20.06.2012 rescinded nearly 81 notifications issued from 1994 to 2012.  The said notification only describes the rescinded Notification Nos.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  For the benefit of readers the said rescinded notifications are given with the subject matter as below: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SUBJECT OF RESCINDED

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RESCINDED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

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

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 ROADS, 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

10/2007-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

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. 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

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 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

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 TRIBUNAL TO A BUSINESS ENTITY

81

06/2012-ST. DT. 17.03.2012

AIR TRANSPORT OF PASSENGER SERVICES

 

By: Mr. M. GOVINDARAJAN - August 23, 2012

 

 

 

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