CBIC exempt payment of Service Tax on services for the period from July 01, 2012 to June 30, 2017

Dec 03, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect taxes and Customs (CBIC) on November 30, 2018 has exempted the payment of Service tax on services by way of granting of right of way by local authorities for the period commencing from the July 01, 2012 and ending with June 30, 2017.

CBIC has been satisfied that in the period commencing on and from July 01, 2012 and ending with June 30, 2017, according to a practice that was generally prevalent, there was non-levy of service tax, on the services by way of granting of “right of way” by “local authorities”, and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Therefore, CBIC hereby directs that the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of “right of way”  by “local authorities”, in the said period, but for the said practice, shall not be required to be paid.

[Notification No. 1/2018-Service Tax]

 

URL: http://www.cbic.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2018/st01-2018.pdf;jsessionid=4BC079C9D7FBE441EC5AF96346F8D156


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