Circular No.ES/ 272/2016-17 January 13, 2017
To: Members of the Council
Sub: Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
Dear Member,
This is to inform you that CBEC has issued Notification No. 03/2017- Service Tax dated 12.01.2017 by making amendments in Notification No. 30/2012- Service Tax dated 20.06.2012 on the above subject. Ans shall come into force on the 22.01.2017.
In the said notification,-
(i) in paragraph I, in clause (A), after the sub-clause (vi), the following sub-clause shall be inserted, namely:-
“(vii) provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India;”;
(ii) in paragraph (II), in the Table, after Sl. No. 11 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-
|
“ 12 |
in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India |
Nil |
100%”.
|
(iii) after Explanation III, following Explanation shall be inserted, namely:-
“Explanation IV.- For the purposes of this notification, in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, person liable for paying service tax other than the service provider shall be the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) with respect to such goods.”.
Members are requested to make note of the above changes.
Thanking you,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
