Government of India

Ministry of Finance
(Department of Revenue)
Notification No. 33/2012 - Service Tax

New Delhi, the 2th !une, 2"2

G#$#R# (%)#& In e'ercise of the powers conferred (y su(&section (") of
section )* of the Finance +ct, ")), (*2 of ")),) (hereinafter referred to
as the said Finance +ct), and in supersession of the Government of
India in the Ministry of Finance (Department of Revenue) notification
No# -.2/&$ervice 0a', dated the "
st
March, 2/, pu(lished in the
Ga1ette of India, %'traordinary, 2art II, $ection *, $u(&section
(i), vide G#$#R# num(er ",(%), dated the "
st
March, 2/, e'cept as
respects thin3s done or omitted to (e done (efore such supersession,
the 4entral Government, (ein3 satisfied that it is necessary in the pu(lic
interest so to do, here(y e'empts ta'a(le services of a33re3ate value
not e'ceedin3 ten la5h rupees in any financial year from the whole of the
service ta' levia(le thereon under section --6 of the said Finance
+ct7

2rovided that nothin3 contained in this notification shall apply to,&
(i) ta'a(le services provided (y a person under a (rand name or trade
name, whether re3istered or not, of another person8 or
(ii) such value of ta'a(le services in respect of which service ta' shall
(e paid (y such person and in such manner as specified under su(&
section (2) of section -9 of the said Finance +ct read with $ervice 0a'
Rules,")),#

2# 0he e'emption contained in this notification shall apply su(:ect to the
followin3
conditions, namely7&

(i) the provider of ta'a(le service has the option not to avail the
e'emption contained in this notification and pay service ta' on the
ta'a(le services provided (y him and such option, once e'ercised in a
financial year, shall not (e withdrawn durin3 the remainin3 part of such
financial year8
(ii) the provider of ta'a(le service shall not avail the 4%N;+0 credit of
service ta' paid on any input services, under rule * or rule "* of the
4%N;+0 4redit Rules, 2, (herein after referred to as the said rules),
used for providin3 the said ta'a(le service, for which e'emption from
payment of service ta' under this notification is availed of8
(iii)the provider of ta'a(le service shall not avail the 4%N;+0 credit
under rule * of the said rules, on capital 3oods received, durin3 the
period in which the service provider avails e'emption from payment of
service ta' under this notification8
(iv) the provider of ta'a(le service shall avail the 4%N;+0 credit only on
such inputs or input services received, on or after the date on which the
service provider starts payin3 service ta', and used for the provision
of ta'a(le services for which service ta' is paya(le8
(v) the provider of ta'a(le service who starts availin3 e'emption under
this notification shall (e re<uired to pay an amount e<uivalent to the
4%N;+0 credit ta5en (y him, if any, in respect of such inputs lyin3 in
stoc5 or in process on the date on which the provider of ta'a(le service
starts availin3 e'emption under this notification8
(vi) the (alance of 4%N;+0 credit lyin3 unutilised in the account of the
ta'a(le service provider after deductin3 the amount referred to in su(&
para3raph (v), if any, shall not (e utilised in terms of provision under su(&
rule (,) of rule * of the said rules and shall lapse on the day such service
provider starts availin3 the e'emption under this notification8
(vii) where a ta'a(le service provider provides one or more ta'a(le
services from one or more premises, the e'emption under this
notification shall apply to the a33re3ate value of all such ta'a(le services
and from all such premises and not separately for each premises or
each services8 and
(viii) the a33re3ate value of ta'a(le services rendered (y a provider of
ta'a(le service from one or more premises, does not e'ceed ten la5h
rupees in the precedin3 financial year#

*# For the purposes of determinin3 a33re3ate value not e'ceedin3 ten
la5h rupees, to avail e'emption under this notification, in relation to
ta'a(le service provided (y a 3oods transport a3ency, the payment
received towards the 3ross amount char3ed (y such 3oods transport
a3ency under section -= of the said Finance +ct for which the person
lia(le for payin3 service ta' is as specified under su(&section (2) of
section -9 of the said Finance +ct read with $ervice 0a' Rules, ")),,
shall not (e ta5en into account#
%'planation#& For the purposes of this notification,&
(+) >(rand name? or >trade name? means a (rand name or a trade
name, whether re3istered or not, that is to say, a name or a mar5, such
as sym(ol, mono3ram, lo3o, la(el, si3nature, or invented word or writin3
which is used in relation to such specified services for the purpose of
indicatin3, or so as to indicate a connection in the course of trade
(etween such specified services and some person usin3 such name or
mar5 with or without any indication of the identity of that person8
(6) >a33re3ate value? means the sum total of value of ta'a(le services
char3ed in the first consecutive invoices issued durin3 a financial year
(ut does not include value char3ed in invoices issued towards such
services which are e'empt from whole of service ta' levia(le thereon
under section --6 of the said Finance +ct under any other notification#?
,# 0his notification shall come into force on the "st day of !uly, 2"2#


@F#No# **, .".2"2& 0RAB

(Ra: Cumar Di3vi:ay)
Ander $ecretary to the Government of India