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Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012 by inserting of entry 5A for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports with abatement of 90 for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport with condition of without taking any CENVAT credit

Service Tax - 38/2016 - Dated:- 30-8-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 38/2016-Service Tax New Delhi, the 30th August, 2016 G.S.R. 835(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Minis .....

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g from or terminating in a Regional Connectivity Scheme Airport. 10 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004. (b) after paragraph 2, the following paragraph shall be inserted, namely :- 2A. Nothing contained at Sl. No. 3[6A of the TABLE] shall apply on or after the expiry of a period of one year from the date of commencement of operations of t .....

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