• Service Tax Notifications

Service Tax Notifications

Number Date Issued By Subject
Notification No. 25/2015-Service Tax 12-11-2015 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Seeks to provide composition rate for Swachh Bharat Cess as applicable to ST under sub-rules 7,7A,7B,7C of rule 6 of STR, 1994.
Notification No. 22/2015-Service Tax 06-11-2015 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Swachh Bharat Cess notified by the Central Government effective from November 15 @ 0.5 per cent on all taxable services.
Notification No.14/2015-Service Tax 19-05-15 Director General of Service Tax, Mumbai, Dept. of Revenue, Ministry of Finance, Govt. of India

Seeks to give effect to the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 from 1st June, 2015.
Notification No.13/2014-Service Tax 11-07-14 Director General of Service Tax, Mumbai, Dept. of Revenue, Ministry of Finance, Govt. of India

Seeks to amend the Point of Taxation Rules, 2011, to prescribe the point of taxation for the services on which person liable to pay service tax is the recipient.

Notification No.12/2014-Service Tax 11-07-14 Director General of Service Tax, Mumbai, Dept. of Revenue, Ministry of Finance, Govt. of India

Seeks to notify the interest rate applicable in cases of delayed payment of service tax for the purposes of section 75 of the Finance Act, 1994.
Notification No.11/2014-Service Tax 11-07-14 Director General of Service Tax, Mumbai, Dept. of Revenue, Ministry of Finance, Govt. of India

Seeks to amend the Service Tax (Determination of Value) Rules, 2006 so as to prescribe the percentage of service portion in respect of works contracts, other than original works contract.
Notication No.14/2014-Service Tax 11-07-14 Director General of Service Tax, Mumbai, Dept. of Revenue, Ministry of Finance, Govt. of India Seeks to amend the Place of Provision of Services Rule, 2012, to prescribe or modify the place of provision of services for certain specified services 
Notification No.15/2014-Service Tax 11-07-14 Director General of Service Tax, Mumbai Dept. of Revenue, Ministry of Finance, Govt. of India Seeks to specify the class of persons for the purposes of section 96A of the Finance Act, 1994
Notification No. 03/2014-Service Tax 03-02-14 Director General of Service Tax, Mumbai Dept. of Revenue, Ministry of Finance, Govt. of India The service tax payable on the services provided by anauthorised person or sub-broker to the member  of a recognisedassociation or a registered association, in relation to a forward contract, shall not be required to be paid in respect of such taxable service on which the service tax was not being levied during the period commencing from the 10th  day of September 2004 and ending with the 30th day of June 2012 in accordance with the said practice.
Notification No. 02/2014-ST 30-01-2014 Director General of Service Tax, Mumbai Dept. of Revenue, Ministry of Finance, Govt. of India Central Government has substituted the definition of the term ‘governmental authority’ to expand the scope of exemption to include an authority or a board or any other body established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution.