Service Tax Exemption Applicable on FPS, FMS, VKGUY and SHIS under FTP 2009-2014

[Ref: Notification 29/2013-Customs dated 16 May 2013]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, in the manner specified in the corresponding entry in column (3) of the said Table, namely :-

Table
Sl. No.	Notification number and date	Amendments
(1)	(2)	(3)
1.	92/2009-Customs,dated the 11th September, 2009 [Vide number G.S.R. 658 (E), dated the 11th September, 2009] FPS under FTP 2009-2014 (Q/31)	In the said notification, in the opening paragraph, in condition (ii), for the words, figures and letters “notification No. 29 of 2012 - Central Excise, dated the 9th July, 2012,”, the words, figures and letters “notification Nos. 29 of 2012 - Central Excise, dated the 9th July, 2012 and 7 of 2013 -Service Tax, dated the 18th April, 2013,” shall be substituted.
2.	93/2009-Customs,dated the 11th September, 2009 [Vide number G.S.R. 659 (E), dated the 11th September, 2009] FMS under FTP 2009-2014 (Q/28)	In the said notification, in the opening paragraph, in condition (ii), for the words, figures and letters “notification No. 30 of 2012 - Central Excise, dated the 9th July, 2012,”, the words, figures and letters “notification Nos. 30 of 2012 - Central Excise, dated the 9th July, 2012 and 6 of 2013-Service Tax, dated the 18th April, 2013,” shall be substituted;
3.	95/2009-Customs,dated the 11th September, 2009 [Vide number G.S.R. 661(E), dated the 11th September, 2009] VKGUY under FTP 2009-2014 (Q/8)	In the said notification, in the opening paragraph, in condition (i), for the words, figures and letters “notification No. 32 of 2012 - Central Excise, dated the 9th July, 2012,”, the words, figures and letters “notification Nos. 32 of 2012 - Central Excise, dated the 9th July, 2012 and 8 of 2013-Service Tax, dated the 18th April, 2013,” shall be substituted.
4.	104/2009-Customs,dated the 14th September, 2009 [Vide number G.S.R. 674 (E), dated the 14th September, 2009] SHIS under FTP 2009-2014 for Capital Goods (Q/4)	In the said notification, in the opening paragraph, for condition (2), the following condition shall be substituted, namely:- “(2) that the said scrip has not been issued in violation of the condition contained in the sub-paragraph (5) of paragraph 2 of notification No.101 of 2009 – Customs, dated the 11th September, 2009 or sub-paragraph (4) of paragraph 2 of notification No.102 of 2009 – Customs, dated the 11th September, 2009 or the second proviso to sub-paragraph (1) of paragraph 2 of notification No. 05 of 2013 – Customs, dated the 18th February, 2013 or sub-paragraph (3) of paragraph 2 of notification No. 22 of 2013 – Customs, dated the 18th April, 2013 or first proviso to sub-paragraph (1) of paragraph 2 of notification No. 23 of 2013-Customs, dated the 18th April, 2013, as the case may be;”
5.	23/2013-Customs, dated the 18th April, 2013, vide number G.S.R. 249 (E), dated the 18th April, 2013. Zero Duty Post Export 2013-14 EPCG Scrip	In the said notification, in paragraph 2, in condition (16), for the words “made under this exemption”, the words, figures and letters “made under this exemption and the debits made under the notification No. 14 of 2013 - Central Excise, dated the 18th April, 2013,” shall be substituted.

[F.No.605/10/2013-DBK]