Amendments Notifications no. 21/97, 39/97, 40/97, 12/01, 8/03, 12/03, 18/03, 19/03, 2/04, 9/04 and 10/04

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..... er amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:- Table S.No. Notification number and date Amendments (1) (2) (3) 1. 21/97-Service Tax, dated the 26th June, 1997[G.S.R. 347 (E), dated the 26th June, 1997] In the said notification, for the proviso, following proviso shall be substituted, namely:- "Provided that the said exemption shall apply in such cases where - (a) such mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for catering service; and (b) no credit of duty paid on inputs or capital goods has been taken under the provisions .....

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..... apital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or (c) such tour operator has 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].". 4. 12/2001-Service Tax, dated the 20th December, 2001 [G.S.R. 907 (E), dated the 20th December, 2001] In the said notification, in the opening paragraph, the following proviso shall be inserted at the end, namely:- "Provided that the said exemption shall not apply in such cases where- (i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or .....

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..... 7. 18/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 676 (E), dated the 21st August, 2003] In the said notification, for the words "in relation to commissioning or installation", the words "in relation to erection, commissioning or installation" shall be substituted. 8. 19/2003-Service Tax, dated the 21st August, 2003 [G.S.R. 677(E), dated the 21st August, 2003] In the said notification,- (i) for the words "commissioning or installation", wherever they occur, the words "erection, commissioning or installation" shall be substituted; (ii) after condition (ii), the following condition shall be inserted, namely:- "(iii) the benefit under this notification shall be allowed only if no credit of duty paid on inputs or capital goods .....

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