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Sub:- Forwarding of Notification No.13/2015-ST to Notification No. 17/2015 all dated 19.05.2015. सभ O;kikfj;ksa dk] mijksDr fo"k; esa ubZ fnYyh cksMZ }kjk tkjh fnukad 19-05-2015 dh vf/klwpuk la[;k 13@2015 &,l-Vh स vf/klwpuk la[;k 17@2015 &,l-Vh dh vksj /;ku vkdf"kZr fd;k tkrk gS A

Attention of all members of Trade is invited to the Notification No. 13/2015 - ST to Notification No. 17/2015 –ST all dated 19.05.2015 issued by the C.B.E.C, New Delhi

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Copy of the aforesaid Notifications is enclosed with this Trade Notice which is self explanatory.

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All Trade Associations/ Chambers of Commerce and the Members of the RAC/PGC are requested to give wide publicity to this notice among their members/ constituents.

layXu% ;Fkksifj (य. ब. रबख) सयक आयक lsokdj] vgenkcknA Qk-la- ,l Vh lh@04&78@Vh-,u@13&14 vgenkckn fnukad 20-05-2015 F.No. STC/04-78/T.N/13-14 Ahmedabad Date 20-05-2015 izfrfyfi% 1 O;kikj ,oa foHkxh; Mkd lwph ds vuqlkj A 2 उप vk;qDr (पणबल) | Copy: 1. As per mailing list of Trade & Department. 2.AC (Systems): To upload on website www.sevakarahmedabad.nic.in

NOTICIFICATION-13

[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)

NOTIFICATION

New Delhi, the 19th May, 2015

No. 13/2015-Service Tax

G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2012- Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20th June, 2012, namely:-

In the said notification, in the paragraph 2 relating to definitions, clause ‘a’ shall be omitted.

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

(Akshay Joshi)

Under Secretary to the Government of India

Note:-The principal notification No. 26/2012 - Service Tax, dated 20th June, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 468 (E), dated the 20th June, 2012 and was last amended by notification No.08/2015- Service Tax, dated the 1st March, 2015, vide G.S.R. 162(E), dated the 1st March, 2015.

NOTICIFICATION-14

[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) NOTIFICATION New Delhi, the 19th May, 2015 No. 14/2015-Service Tax G.S.R. ---(E).- In exercise of the powers conferred by clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 (No. 20 of 2015), the Central Government hereby appoints the 1st day of June, 2015 as the date on which the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the said Act shall come into force. [F.No. 334/5/2015 - TRU]

(Akshay Joshi)

Under Secretary to the Government of India

NOTICIFICATION-15

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] 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

NOTICIFICATION-16

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION(i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 16/2015-Service Tax New Delhi, the 19th May, 2015 G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby appoints the 1st day of June, 2015 as the date on which the provisions of sub-paragraphs (ix) and (xii) of paragraph 1 and sub-paragraph (b) of paragraph 2 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 06/2015 – Service Tax, dated the 1st March, 2015, published in the Gazette of India, Extraordinary, vide number G.S.R. 160(E), dated the 1st March, 2015 shall come into force. [F. No.334/5/2015 -TRU]

NOTICIFICATION-17

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 17/2015-Service Tax New Delhi, the 19th May, 2015 G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services provided under the Power System Development Fund Scheme of the Ministry of Power (hereinafter referred to as the Scheme), from the whole of the service tax leviable thereon under section 66B of the said Act:- by way of,- (A) re-gasification of Liquefied Natural Gas imported by the Gas Authority of India Limited (GAIL); (B) transportation of the incremental Re-gasified Liquefied Natural Gas (RLNG) (e-bid RLNG) to the power generating companies or plants as specified in the Annexure-I and Annexure -II to this notification, subject to the following conditions, namely:- (a) GAIL is appointed as the ‘e-bid RLNG Operator’ for the gas based plants outside Gujarat and Gujarat State Petroleum Corporation Limited (GSPCL) will be ‘e-bid RLNG Operator’ for the gas based plants within Gujarat and GAIL will be the only agency for the procurement of e-bid RLNG under the Scheme;

(b) supply of imported spot RLNG ‘e-bid RLNG’ to the Stranded gas based plants as well as the plants receiving domestic gas, will be upto the target Plant Load Factor (PLF) selected through a reverse e-bidding;

(c) the eligible gas based power plants under the Scheme shall be the Stranded gas based power plants and those plants receiving domestic gas whose actual average PLF achieved during April- January 2014-15 was below the target PLF; (d) in case of plants receiving domestic gas (Annexure-II), Power System Development Fund Scheme (PSDF) support being made available only for incremental generation of electricity during the relevant period over and above the PLF achieved during April- January 2014-15, for example, if the PLF actually achieved during April-January 2014-15 is 20%, and if during the relevant period the PLF is 25% from all sources including that from e-bid RLNG, then PSDF support will be made available for the electricity corresponding to 25- 20 = 5% PLF, but limited to the actual generation from e-bid RLNG during that relevant period;

(e) the person liable to pay service tax produces the following certificates as verified by the Empowered Pool Management Committee (EPMC) constituted by Ministry of Power vide Office Memorandum No. 4/2/2015-Th-1 dated 27th March, 2015, within a period of three months, or such extended period not exceeding a further period of six months as the Assistant Commissioner or Deputy Commissioner of Central Excise or Service Tax, may allow, before the jurisdictional Central Excise officer:-

(i) certification by Central Electricity Authority (CEA) for each participating gas based plant regarding the quantum of electricity to be generated per unit of gas based on the technical parameters of that plant;

(ii) Certification by GAIL regarding quantity of e-bid RLNG gas supplied during the relevant period;

(iii) self-certification by the participating gas based plant regarding the quantity of e-bid RLNG gas actually utilised during the relevant period for generation of electricity, and Discom-wise supply of such electricity; and

(iv) certification by participating Discoms regarding the quantum of e-bid RLNG based electricity purchased during the relevant period from participating gas based plants;

(f) the person, failing to produce the aforesaid certificates before Central Excise Officer within the stipulated period, would pay the duty leviable on such services along with the applicable interest thereon; Provided that the exemption shall not be available if such Re-gasified Liquefied Natural Gas (RLNG) and Liquefied Natural Gas (LNG), is used for generation of electrical energy by captive generating plant as defined in clause (8) of section 2 of the Electricity Act, 2003 (36 of 2003):

Provided further that nothing contained in this notification shall apply on or after the 1st day of April, 2017

. Annexure –I LIST OF STRANDED GAS BASED POWER PLANTS S. No. Name of Power Station Name of the State (1) (2) (3) 1 RATNAGIRI (RGPPL- MAHARASHTRA DHABHOL) 2 PRAGATI CCGT-III DELHI 3 DHUVARAN CCPP(GSECL) GUJARAT 4 UTRAN CCPP (GSECL) GUJARAT 5 PIPAVAV CCPP GUJARAT 6 DHUVARAN CCPP(GSECL) GUJARAT 7 HAZIRA CCPP EXT GUJARAT 8 VATWA CCPP (TORRENT) GUJARAT 9 RITHALA CCPP(NDPL) DELHI 10 ESSAR CCPP GUJARAT 11 UNOSUGEN CCPP GUJARAT 12 DGEN Mega CCPP GUJARAT 13 GAUTAMI CCPP ANDHRA PRADESH 14 GMR - KAKINADA (Tanirvavi) ANDHRA PRADESH 15 JEGURUPADU CCPP (GVK) ANDHRA PRADESH 16 KONASEEMA CCPP ANDHRA PRADESH 17 KONDAPALLI EXTN CCPP ANDHRA PRADESH 18 VEMAGIRI CCPP ANDHRA PRADESH 19 SRIBA INDUSTRIES ANDHRA PRADESH 20 RVK ENERGY ANDHRA PRADESH 21 SILK ROAD SUGAR ANDHRA PRADESH 22 LVS POWER ANDHRA PRADESH 23 GMR Vemagiri Exp ANDHRA PRADESH 24 Kondapalli Exp St-III ANDHRA PRADESH 25 Samalkot Exp ANDHRA PRADESH 26 CCGT by Panduranga ANDHRA PRADESH 27 Gas Engine by Astha TELANGANA 28 Kashipur Sravanthi St-I&II UTTARAKHAND 29 Beta Infratech CCGT UTTARAKHAND 30 Gama Infraprop CCGT UTTARAKHAND 31 CCGT by Pioneer Gas Power Ltd. MAHARASHTRA

Annexure –II

LIST OF PLANTS RECEIVING DOMESTIC GAS

(Average PLF during April, 2014-January, 2015)

S. No. Name of Power Station Installed Name of the State PLF (%) (Apr- Capacity Jan 2014-15) (MW) (1) (2) (3) (4) (5) 1 NTPC, FARIDABAD CCP 431.59 HARYANA 42.3 2 NTPC, ANTA CCP 419.33 RAJASTHAN 47.9 3 NTPC, AURAIYA CCPP 663.36 UTTAR PRADESH 28.5 4 NTPC, DADRI CCPP 829.78 UTTAR PRADESH 34.6 5 NTPC, GANDHAR (JHANORE) 657.39 GUJARAT 31.0 6 NTPC, KAWAS CCPP 656.2 GUJARAT 31.8 7 I.P.CCPP 270 DELHI 41.2 8 PRAGATI CCGT-III 750 DELHI 33.5 9 PRAGATI CCPP 330.4 DELHI 66.2 10 DHOLPUR CCPP 330 RAJASTHAN 31.2 11 DHUVARAN CCPP(GSECL) 106.42 GUJARAT 17.1 12 HAZIRA CCPP(GSEG) 156.1 GUJARAT 16.0 13 UTRAN CCPP(GSECL) 144 GUJARAT 10.4 14 URAN CCPP(MAHAGENCO) 672 MAHARASHTRA 60.0 15 TROMBAY CCPP (TPC) 180 MAHARASHTRA 78.5 16 BARODA CCPP (GIPCL) 160 GUJARAT 3.1 17 GODAVARI (SPECTRUM) 208 ANDHRA 28.4 PRADESH 18 JEGURUPADU CCPP (GVK) 235.4 ANDHRA 25.4 PRADESH 19 KONDAPALLI CCPP (LANCO) 350 ANDHRA 19.8 PRADESH `20 PEDDAPURAM (BSES) 220 ANDHRA 11.6 PRADESH 21 VIJESWARAN CCPP 272 ANDHRA 24.8 PRADESH 22 PEGUTHAN CCPP (GTEC) 655 GUJARAT 5.4 23 SUGEN CCPP (TORRENT) 1147.5 GUJARAT 25.6

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