- a. Definition of “approved vocational education courses” is being changed to include a course run by an industrial training institute or an industrial training centre affiliated to State Council for Vocational Training. Further, courses run by an institute affiliated to the National Skill Development Corporation are being excluded from the scope of the definition because National Skill Development Corporation is not an affiliating body.
- b. The definition of “process amounting to manufacture or production” in section 65B(40) is being expanded to include processes under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.
- c. The negative list entry in sub-clause (i) of clause (d) of section 66D is being modified by deleting the word “seed”. This will allow the benefit to all other testings in relation to “agriculture” or “agricultural produce.
- i. Rs. 10,000,
- ii. Rs. 200 per day of failure
- a. waiver of interest and penalty; and
- b. immunity from prosecution,
read complete proposal of One Time amnesty Scheme or Service Tax Voluntary Compliance Encouragement Scheme, 2013
- a. Residential properties having a carpet area above 2000 sq ft and where amount charged is equal to or more than Rs. 1 crore,
- b. Commercial properties.
- a. Provided by any person to Educational Institutes;
- b. Provided by one Educational Institute to another Educational Institute.
- a. Not to have the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and
- b. Not to have a license to serve alcoholic beverages
Download Notification 2/2013,3/2013,4/2013 and Explanation to Service Tax changes By CBEC and claus by clause analysis by Voice of CA