Service Tax unpaid on NCVT certified vocational training courses not to be paid now : [Read Notification]


Service Tax unpaid on NCVT certified vocational training courses not to be paid now : [Read Notification]

Ministry of Finance vide Service Tax Notification Number 1/2019 dated 6th March 2019 has announced that there was non-levy of service tax, on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training.

All though this service was liable to service tax, in the said period, But the same was not being paid and now Ministry of Finance has waived of payment of Service Tax on the same.

Service Tax unpaid on NCVT certified vocational training courses not to be paid now : [Read Notification]

[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

Central Board of Indirect Taxes and Customs

Notification No. 1/2019-Service Tax

New Delhi, the 6th March, 2019

15 Phalguna, 1940 Saka

G.S.R. (E).- Whereas, the Central Government is satisfied that in the period commencing on and from the 1st day of July, 2012 and ending with the 29th day of February, 2016 (hereinafter referred to as the said period), according to a practice that was generally prevalent, there was non-levy of service tax, on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), and clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017), in respect of things done or omitted to be done before the coming into force of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.

( Dr. Sreeparvathy S.L )

Under Secretary to the Government of India

[F.No. 137/14/2018-Service Tax]


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