**Policy Summary:**
This notification, No. 26/2016-Service Tax, issued by the Department of Revenue, Ministry of Finance, Government of India, and published in the Gazette of India as G.S.R. 538(E) on May 20, 2016, introduces an amendment to Notification No. 25/2012-Service Tax, dated June 20, 2012 (G.S.R. 467(E)).
The amendment pertains to Entry 48 of the principal notification, which concerns service tax exemptions. An explanation is inserted to clarify that the exemption provided in Entry 48 will not apply to: (a) services specified in sub-clauses (i), (ii), and (iii) of clause (a) of section 66D of the Finance Act, 1994; and (b) services by way of renting of immovable property.
This notification is issued under the authority granted by subsection (1) of section 93 of the Finance Act, 1994 (32 of 1994) and subsection (2A) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994).
The amendment is deemed necessary in the public interest by the Central Government.
The responsible officer for this notification is Mohit Tiwari, Under Secretary, TRU, F. No. 334/8/2016 - TRU.
Key Entities Referenced
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department under the Ministry of Finance responsible for revenue collection.
Finance Act, 1994: An act of the Indian Parliament related to finance and taxation.
Central Excise Act, 1944: An act of the Indian Parliament related to central excise duties.
New Delhi: The capital city of India, where the notification was issued.
Service Tax: A tax levied by the Indian government on services provided.
Mohit Tiwari: Under Secretary in the Ministry of Finance.
G.S.R. 538E: A government notification number related to service tax.
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th May, 2016
No. 26/2016-Service Tax
G.S.R. 538(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance
Act, 1994 (32 of 1994) and sub-section (2A) of section 5A of the Central Excise Act, 1944 (1 of 1944), read
with section 83 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 amendment in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-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. 467(E), dated the 20th June, 2012, namely:—
In the said notification, in Entry 48, the following Explanation shall be inserted, namely:—
“Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry
shall not be applicable to the following services, namely:—
(a) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance
Act, 1994;
(b) services by way of renting of immovable property.”.
[F. No. 334/8/2016 -TRU]
MOHIT TIWARI, Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide Notification
No. 25/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R. 467(E), dated the 20th June, 2012
and was last amended vide Notification number 22/2016 - Service Tax, dated the 13th April, 2016
vide number G.S.R. 419(E), dated the 13th April, 2016.
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