Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

Extract

..... tax for the purposes of the said sub-section, namely:- I. The taxable services,- (A) (i) provided or agreed to be provided by an insurance agent to any person carrying on the insurance business; 6 [(ia) provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company; ] 22 [(ib) ***]; 23 [(ic) provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to a lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998); ;]] (ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or .....

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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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..... y any person located in the taxable territory 33 [ other than non-assesse online recipient ]; 16 [II . The extent of service tax payable thereon by the person who provides the service and any other person liable for paying service tax for the taxable services specified in paragraph I shall be as specified in the following Table, namely:- ] Table 8 [Sl.No Description of a service Percentage of service tax payable by the person providing service 17 [Percentage of service tax payable by any person liable for paying service tax other than the service provider] (1) (2) (3) (4)] 1 in respect of services provided or agreed to be provided by an insurance agent to any person carrying on insurance business Nil 100% 9 [1A in respect of services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company Nil 100%] 25 [1B. *** ] 18 [1C. .....

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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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..... e provided in service portion in execution of works contract 50% 50% 10 in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory 34 [ other than non-assesse online recipient ] Nil 100% 21 [11. in respect of any service provided or agreed to be provided by a person involving an aggregator in any manner Nil 100%] 37 [12. in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India Nil 100% ] Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. Explanation-II. - In works contract services, where both service provider and service recipient is the persons liable to pay tax, the servic .....

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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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..... ervice Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014 10. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as, in respect of services provided or agreed to be provided by a director of a company to the said company 11. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, 60% 12. Substituted vide Notification No.10/2014-Service Tax, dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, 40% 13. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015 14. Omitted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. date as the Central Government may, by notification in the Official Gazette, appoint, before it was read as, by way of support services 15. Inserted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 16. Substituted vide Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st March, 2015 (II) The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the f .....

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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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..... a body corporate to the said company or the body corporate; 31. Substituted vide Not. 34/2016 - Dated 6-6-2016 before it was read as, 27 [in respect of services provided or agreed to be provided by a firm of advocates or an individual advocate other than a senior advocate by way of legal services] 32. Inserted vide Not. 34/2016 - Dated 6-6-2016 33. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016 34. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016 35. Inserted vide Not.49/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016 36. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017 37. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017 38. Inserted vide Not. 3/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017 39. Substituted vide Not. 15/2017 - Dated 13-4-2017 w.e.f. 23rd day of April, 2017, before it was read as, 32 [Explanation III. The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. ] 35 [ Explanatio .....

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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

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