NTF. NO. 36/2004-ST, DT. 31/12/2004

(This Notification has been suppressed vide NTF. NO. 15/2012-ST, DT. 17/03/2012)

NTF. NO. 36/2004-ST, DT. 31/12/2004

Govt notifies u/s 68 consignor & consignee as liable to pay service tax

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 notifies the following taxable services for the purposes of the said sub-section, namely:-

(A) the services,-

(i) in relation to telecommunication service [OLD-a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit;]

(In sub-paragraph (i) the words "telecommunication service" has been substituted vide NTF. NO. 27/2007-ST, DT. 22/05/2007 - WEF 1st day of June, 2007)

(ii) in relation to general insurance business;

(iii) in relation to insurance auxiliary service by an insurance agent; and

(iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is,-


(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any company formed or registered under [OLD- established by or under] the Companies Act, 1956 (1 of 1956);

(In item (b), the words "formed or registered under" has been substituted vide NTF. NO. 24/2005-ST, DT. 07/06/2005)

(c) any corporation established by or under any law;

(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(e) any co-operative society established by or under any law;

(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or

(g) any body corporate established, or a partnership firm registered, by or under any law;


(v) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case may be;

(Above sub-paragraph (v) has been inserted vide NTF. NO. 05/2005-ST, DT. 01/03/2005)

(vi) in relation to sponsorship service provided to any body corporate or firm located in India

(Sub-paragraph (vi) has been substituted vide NTF. NO. 03/2007-ST, DT. 01/03/2007 With effect from 1st day of April, 2007)

[OLD-
(vi) in relation to sponsorship service provided to any body corporate or firm. ]

(Above sub-paragraph (vi) has been inserted vide NTF. NO. 16/2006-ST, DT. 25/04/2006 - w.e.f. 01/05/2006)

(B) any taxable service provided or to be provided from a country other than India and received in India, under section 66A of the Finance Act, 1994.

(Paragraph (B) has been substituted vide NTF. NO. 09/2006-ST, DT. 19/04/2006)

[OLD-
(B) any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India. ]

(Paragraph (B) has been substituted vide NTF. NO. 24/2005-ST, DT. 07/06/2005)

[OLD-
(B) any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India.]

2. This notification shall come into force on the first day of January, 2005.

[F. No. 341/18/2004-TRU (Pt.)]

(V. Sivasubramanian)
Deputy Secretary to the Government of India