TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... 9 [(1A) outside the factory of the manufacturer of the final products for generation of electricity 37 [or for pumping of water] for captive use within the factory; or] (2) for providing output service; 23 [ (B) motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for- (i) providing an output service of renting of such motor vehicle; or (ii) transportation of inputs and capital goods used for providing an output service; or (iii) providing an output service of courier agency ] 7 [(C) motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of- (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills ] 8 [(D) components, spares and accessories of motor vehicles which are capital goods for the assesse,] (b) Customs Tariff Act means the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which is included in the value of the final product and goods used for providing free warranty for final products; or (iii) all goods used for generation of electricity or steam 39 [or pumping of water] for captive use; or (iv) all goods used for providing any 40 [output service; or]; 41 [(v) all capital goods which have a value upto ten thousand rupees per piece .] but excludes- (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; 25 [ (B) any goods used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of service portion in the execution of a works contract or construction service as listed under clause (b) of section 66E of the Act; ] 42 [(C) capital goods, except when,- (i) used as parts or components in the manufacture of a final product; or (ii) the value of such capital goods is upto ten t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or ] 20 [(B) services provided by way of renting of a motor vehicle ] , in so far as they relate to a motor vehicle which is not a capital goods; or 21 [ (BA) service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person ; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or ] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of service located in the taxable territory but shall not include a service,- (1) specified in section 66D of the Finance Act; or (2) where the whole of service tax is liable to be paid by the recipient of service. ] (q) person liable for paying service tax has the meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994; 33 [(qa) place of removal means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where such goods are removed; ] (r) provider of taxable service include a person liable for paying service tax; (s) second stage dealer means a dealer who purchases the goods from a first stage dealer; (t) words and expressions used in these rules and not defined but defined in the Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was read as, (D) components, spares and accessories of motor vehicles, dumpers or tippers, as the case may be, used to provide taxable services as specified in sub-clauses (B) and (C) Earlier it was Inserted vide Notification no. 29/2010 - CE(NT) dated 24-9-2010 . 9. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011 10. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.3.2011 Further Substituted vide Notification No. 21/2012 Central Excise (N.T.), dated 27/03/2012, before it was read as:- and goods in respect of which the benefit of an exemption under notification No. 1/2011-CE, dated the 1st March, 2011 is availed 11. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011 12. Substituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, [(k) input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.3.2011, before it was read as, [ [2] (naa) manufacturer or producer in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules, 2002;] 15. Substituted vide notification no. 9/2011 CE(NT) dated 24.3.2011 , before it was read as, jewellery falling under heading 7113 16. Omitted vide notification no. 18/2012 CE(NT) dated 17-3-2012 w.e.f. 1-4-2012, before it was read as, and 17. Substituted vide notification no. 18/2012 CE(NT) dated 17-3-2012 w.e.f. 1-4-2012, before it was read as, storage tank, 18. Inserted vide notification no. 18/2012 CE(NT) dated 17-3-2012 , w.e.f. 1-4-2012 19. Inserted vide notification no. 18/2012 CE(NT) dated 17-3-2012 , w.e.f. 1-4-2012 20. Substituted v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is exempted on the condition that no credit of inputs and input services, used for providing such taxable service, shall be taken] 11 [Explanation .- For the removal of doubts, it is hereby clarified that exempted services includes trading.] 25. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:- ( (B) any goods used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act ; 26. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:- taxable service 27. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:- but excludes services 28. Substituted vide Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, but does not include any equipment or appliance used in an office 37. Inserted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016 38. Substituted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st March, 2016, before it was read as, but shall not include a service which is exported in terms of rule 6A of the Service Tax Rules, 1994 39. Inserted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016 40. Substituted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, output service . 41. Inserted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016 42. Substituted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, (C) capital goods except when used as parts or components in the manufacture of a final product; ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
