Seeks to amend notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.

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....inistry of Finance (Department of Revenue) No.26/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20thJune, 2012, namely:- 1. In the said notification, (a) in the first paragraph, in the TABLE, - (i) for Sl. No. 2 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) "2 Transport of goods by rail (other than service specified at Sl. No. 2A below) 30 CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004."; (ii) after Sl. No. 2 and the entries relating thereto, the fol....

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....of the CENVAT Credit Rules, 2004."; (vi) against Sl. No. 9A, in column (2), after item (b) and the entry relating thereto, the following item and entry relating thereto shall be inserted with effect from 1stJune, 2016, namely :- "(c) a stage carriage"; (vii) against Sl. No. 10, in column (4), for the entry, the following shall be substituted, namely :- "CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.". (viii) for Sl. No. 11 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) "11 Services by a tour operator in relation to,- (i) a tour, only for the purpose of arranging or boo....