News Flash
  • General Election to Legislative Assembly of Bihar, 2020 - Deployment of Expenditure Observers - Regarding.Click here
  • विभागीय हिन्दी पत्रिका 'रीति' सीमा शुल्क (आयात) आयुक्तालय, तुगलकाबाद.Click here
  • Filling up of the post of Deputy Secretary/ Director in CBIC under Revenue Headquarters.Click here
  • 'Indian Customs K9 Manual' recently launched by Hon'ble Chairman.Click here
  • Any claim on vehicles (Very old/abanded) lying at the premises of GST and Central Excise Nungambakkam, Chennai-Information .- For details Click here
  • Deferment of online training on "eProcurement through Government e-Marketplace (GeM)" from 28.09.2020 to 29.09.2020 from 10:30 AM-1:30 PM.-Click here
  • Corrigenda to Notification No. 67/2020– Central Tax and Notification No. 68/2020– Central Tax issued.
  • Online training on "eProcurement through Government e-Marketplace (GeM)" on 28.09.2020 from 10:30 AM-1:30 PM.-Click here
  • Notice regarding conduct of Written Examination for the year 2021 under Customs Brokers Licensing Regulations, 2018 -reg.-Click here
  • Guidelines issued on 15.09.2020 for Departmental Examination of Inspectors starting from 22.09.2020. Download from the Dashboard of Nodal Officers under Examination>Instruction.
  • National e-Governance Division, MeitY- Online PG Diploma Programme on Cyber Law, Crime Investigation & Digital Forensics.-Click here
  • Presidential Award of Appreciation Certificates & Medals to be announced on the occasion of the Republic Day, 2021-For Details-Click here
  • Final Zone Allocation of the candidates selected through SSC JHT- 2018.-Click here
  • Filling up various posts in Narcotics Control Bureau in Ministry of Home Affairs on Deputation basis- Reg.-Click here
  • List of Eligible Candidates in the Grade of Inspector to be considered for promotion to the Grade of Superintendent for receiving representation within midnight of the 4th of September 2020.-Click here
  • Due date for furnishing return in FORM GSTR-4 for FY 19-20 extended to 31.10.2020
  • Online training on “Global standards and anti money laundering compliance programme for financial institutions” for officers of CBIC on 30th September, 2020 from 10:30 AM to 01:30 PM-Click here
  • Webinar on "Implementation of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and Verification of Certificates of Origin" for officers of CBIC on 4th September, 2020 from 11:00 AM to 01:00 PM.-Click here
  • Team Building and Decision Making & Change Management and Conflict Resolution for Officers of CBIC on 11th September, 2020 from 10:30 Am to 01:00 PM.-Click here
  • Vacancy for the post of Revised Kyoto Convention (RKC) Review Expert in Compliance and Facilitation Directorate in World Customs Organisation, Brussels)- Calling application of suitable eligible officers -Click here -Proforma -WCO letter -Annexure A -Annexure B
  • Online Training on Audit in GST for officers of CBIC officers on 07 & 08 September, 2020 from 10:30 AM to 05:00 PM-Click here
  • Notification for payment of interest on net cash tax liability prospectively w.e.f. 01.09.2020 issued
  • Central Government notifies the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020) to supplement the existing operational certification procedures prescribed under different trade agreements (FTA/ PTA/ CECA/ CEPA). Click hereto Notification no. 81/2020, Click hereto Circular no. 38 /2020.
  • Applications are invited for posting on load basis to Directorate General of Anti-profiteering, New Delhi-Click here
  • All Content Administrators of CBIC are requested to provide Hindi translation of Contents too for upload on CBIC website as it is mandatory-Click here
  • Revised CBIC guidelines for Personal Hearings through video conferencing-Click here
  • Immediate Attention: Registration and Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 22.09.2020 to 25.09.2020. Please download the same from www.nacenkanpur.gov.in.
  • "Qualitative Improvement in Adjudication Orders in GST & Customs" for Group 'A' Officers of CBIC on 28th August, 2020 from 10:30 AM to 01:30 PM -Click here
  • DO letter related to direction of Attending the Independence Day Flag Hoisting Ceremony at the Red Fort.-Click here
  • 25 years of Indian Customs EDI System : A Digital Odessey - Click here
  • CGST Rules , 2017 as amended up to 30.07.2020 have been uploaded
  • Observance of "Swachhta Pakhwada Campaign 2020" from 01.09.2020 to 15.09.2020-Click here
  • Junior Translators, 2018- Verification of Options/ Preferences and final chance of exercising options for left-out candidates - Reg.-Click here
  • Scheme for the Prime Minister Awards for Excellence in Public Administration - Reg.-Click here
  • Attention: Dept. Exam. of Inspectors for Central Tax: Due to unavoidable circumstances, the Dept. Exams has been re-scheduled from 04.08.2020-07.08.2020 to 22.09.2020-25.09.2020.
  • Call for nomination for online WCO workshop on Strategic Trade Control Enforcement (STCE) for Indian Customs and Enforcement officials on 24-28 August, 2020-Click here
View all


 31st March, 2004

Notification No. 4 / 2004 - Service Tax

        In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994)  and    in supersession of the notification  of the Government of India in the erstwhile Ministry of Finance and Company Affairs ( Department of Revenue), No. 17/2002-ServiceTax, dated the 21st  November, 2002, published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section ( i ) dated the 21st November, 2002, vide, G.S.R.777(E), dated the 21st November 2002, except as respects things done or omitted to be done before such supersession , the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts   taxable service  of any description as defined in clause (90) of sub-section (1) of section 65 of the said Act   provided   to a developer of  Special Economic Zone  or  a unit (including a unit under construction) of  Special Economic Zone  by any service provider for consumption of the services within such Special Economic Zone,  from the whole of service tax leviable thereon under section 66 of the said Act, subject to the following conditions, namely:-

(i)

the developer has been  approved by the  Board of Approvals  to develop, operate and maintain the Special Economic Zone;

(ii)

the unit of the Special Economic Zone has been approved by the Development Commissioner or   Board of Approvals, as  the case may be,  to establish the   unit in the Special Economic Zone;

(iii)

the developer or  unit  of a Special Economic Zone shall maintain proper account of receipt and utilisation of the said taxable services.

 

Explanation .- For the purposes of this notification,-
 
(1)

" Board of Approvals " means the combined Board of Approvals for export oriented unit and Special Economic Zone units, as notified in the Official Gazette, from time to time by the Government of India in the Ministry of Commerce and Industry;

(2)

" developer " means  a person engaged  in development or operation or maintenance of Special Economic Zone,  and  also includes any person authorised for such purpose by any such developer;

(3)

" Special Economic Zone" means a zone  specified as Special Economic Zone  by the Central Government in the notification issued  under clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944).

V. Kezo
Under Secretary to the Government of India

F. No. 305/55/2003-FTT