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Importers liable to pay ST for importing services of transportation of goods by a vessel w.e.f April 23

April 17, 2017
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SECTION 68 OF THE FINANCE ACT, 1994 - PAYMENT OF SERVICE TAX - NOTIFIED TAXABLE SERVICES UNDER SECTION 68(2) - AMENDMENT IN NOTIFICATION NO.30/2012-ST, DATED 20-6-2012

NOTIFICATION NO.15/2017-ST, DATED 13-4-2017

In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-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. 472 (E), dated the 20th June, 2012, namely:—

1. In the said notification, for Explanation III and Explanation IV, following shall be substituted, namely:—

"Explanation III.— The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.

Explanation IV.— For the purposes of this notification, "non-assessee online recipient" has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.

Explanation V.— For the purposes of this notification, in respect 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, person liable for paying service tax other than the service provider shall be the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods.".

2. This notification shall come into force on the 23rd day of April, 2017.

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