Notification No. 13/2013

By | November 25, 2013

Notification No. 13/2013-service tax which exempts some educational services

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

 

Notification No.13/2013 – Service Tax

 

New Delhi, 10th September, 2013

G.S.R….(E).­­_ In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 467 (E), dated the 20th June, 2012, namely:-

In the said notification, in the opening paragraph, after entry 9, the following entry shall be inserted namely:-

“9A.   any services provided by, _

(i)      The National Skill Development Corporation set up by the Government of India;

(ii)      A Sector Skill Council approved by the National Skill Development Corporation;

(iii)     An assessment   agency approved by the Sector Skill Council or the National Skill Development Corporation;

(iv)     A training partner approved by the National Skill Development Corporation or the Sector Skill Council

in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c)  any other Scheme implemented by the National Skill Development Corporation.”

 [F.No. 356 /17/ 2012-TRU]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated 20th June, 2012, vide G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by notification No.3/2013- Service Tax, dated the 1st March, 2013 vide G.S.R. 153(E), dated the 1st March, 2013.

the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:-

Any services provided by, _

(i)      The National Skill Development Corporation set up by the Government of India;

(ii)      A Sector Skill Council approved by the National Skill Development Corporation;

(iii)     An assessment   agency approved by the Sector Skill Council or the National Skill Development Corporation;

(iv)     A training partner approved by the National Skill Development Corporation or the Sector Skill Council

in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c)  any other Scheme implemented by the National Skill Development Corporation.”

 

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