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ABCAUS Excel for Chartered Accountants

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The effective date for change in service tax abatement/resumptive rates, the date has been notified as 01-06-2015. The services covered are as under:

Travel Agents-Rule 6(7)
Life Insurance Business-Rule 6(7A)
Sale of Foreign Currency-Rule 6(7B)
Lottery-Rule 6(7C)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 15/2015
Service Tax

New Delhi,
the 19th May, 2015

G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby appoints the 1st day of June, 2015 as the date on which the provisions of sub-clauses (a), (b) and (c) and item (A) of sub-clause (d) of clause (ii) of sub-paragraph (e) of paragraph 2 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 05/2015 – Service Tax, dated 1st March, 2015, published in the gazette of India, Extraordinary, vide number G.S.R. 159(E), dated 1st March, 2015 shall come into force.

[F. No.334/5/2015 -TRU]

(Akshay Joshi)
Under Secretary to the Government of India

Notification 15/2015-Increased Service Tax Rate for Travel Agents, Life Insurance Business, Sale of Foreign Currency and Lottery Applicable from 01-06-2015 | 20-05-2015|

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