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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid: S..No.. Sub- clause of clause (105) of Section 65 Description of taxable service Conditions Percentage (1) (2) (3) (4) (5) 1 (m) (1) The use of mandap, including the facilities provided 6[to any person] in relation to such use and also for the catering charges. This exemption shall apply only in such cases where the mandap keeper also provides ca .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation. 10 (iii) Services, other than services specified in (i) and (ii) above, provided or to be provided to any person, by a tour operator in relation to a tour The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour. 40] 3 11[(o) or (zn) or (zzl) or (zzm)] Rent a Cab 40 4 (zc) Holding of a convention, where service provided includes catering service. The gross amount charged from 6[recipient of service] is inclusive of the charges for the catering service. 60 7[4A. (zm) Services provided in relation to chit. Expla .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... erection, commissioning or installation service. 33 5[6 ***] 7 11[(zzq) or (zn) or (zzl) or (zzm)] Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 33 9[7a 11[(zzq) or (zn) or (zzl) or (zzm)] Commercial or Industrial Construction This exemption shall not apply in cases where the taxable services provided are only c .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... le service by the service provider. 33 10[10a 11[(zzzh) or (zn) or (zzl) or (zzm)] Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.- 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. This exemption shall not apply in cases where the cost of land has been separately recovered from the buyer by the builder or his representative. 25] 1[11. 11[(zzzp) or (zn) or (zzl) or (zzm)] 8[Transport of goods by rail.] - 30] 12[1 .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... atering service shall be construed accordingly. [F. No. 334/3/2006-TRU] (G. G. Pai) Under Secretary to the Government of India ************************** Notes:- 1. Has been inserted vide notification no. 20/2006 ST dated 25-4-2006 2. For the words "plant, machinery or equipment" wherever they occur, the words "plant, machinery, equipment or structures" has been substituted; vide Notification No.21/2006 dated 23/5/2006 3. Has been inserted vide Notification No. 23/2006 dated 2/6/2006 4. . Entry against SR. No. 2 has been substituted vide notification no. 38/2007 dated 23/8/2007, before substitution it was read as under: 2 (n) (a) Services provided in relation to a tour, by a tour operator, - (1) where the tour operator provides a package to .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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..... 28-5-2008 8. Entry in column 3 of the Sr. no. 11 has be substituted vide notification no. Notification No. 29/2009-Service Tax dated 31-8-2009, before it was read as, "Transport of goods in containers by rail". This entry again substituted vide notification no. 34/2009 ST dated 1/9/2009, earlier it was read as, "Transport of goods by rail". This again substituted vide notification no. 9/2010 ST dated 27-2-2010 w.e.f. 1-4-2010, before substitution it was read as, "Transport of goods in containers by rail" 9. Inserted vide notification no. 29/2010 ST dated 22-6-2010 10 Inserted vide notification no. 29/2010 ST dated 22-6-2010 11. The following have been substituted vide notification no. 40/2010 ST dated 28-6-2010 [(i) in S.No.3 for the entry .....

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Prescribes effective rate of service tax on various services - 001/2006 - Service Tax

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