TMI BlogTHE SIXTH SCHEDULE (See section 129)X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) 1. Rule 2A as inserted by notification number G.S.R. 375(E), dated the 22nd May, 2007 [29/2007 Service Tax, dated the 22nd May, 2007]. In the Service Tax (Determination of Value) Rules, 2006, in rule 2A, (I) in sub-rule (1), in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the CENVAT Credit of duty paid on inputs or capital goods or the CENVAT Credit of service tax on input services, used for providing such taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) the service provider has not availed the benefit under the notification of the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the words value of property in goods , the words or in goods and land or undivided share of land, as the case may be, shall be inserted; 1st day of July, 2012 onwards. (II) in clause (ii), in sub-clause (A), (a) the following proviso shall be inserted, namely:- Provided that where the amount charged for works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidential unit from service recipient is less than rupees one crore and the amount charged for the works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract. ; 1st day of March, 2013 to 7th day of May, 2013 (both days inclusive). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract. ; 8th day of May, 2013 to 31st day of March, 2016 (both days inclusive). (d) for the provisos, the following proviso shall be substituted, namely: Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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