Page 97 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] G.N. CONSTRUCTION v. COMMISSIONER OF C. EX. & S.T., JALANDHAR 311
(c) pollution control or effluent treatment plant, except located as
a part of a factory; or
(d) electric crematorium;
14. Services by way of erection or construction of original works pertain-
ing to, -
(a) airport, port or railways;
(b) single residential unit otherwise as a part of a residential com-
plex;
(c) low-cost houses up to a carpet area of 60 square metres per
house in a housing project approved by competent authority
empowered under the ‘Scheme of Affordable Housing in
Partnership’ framed by the Ministry of Housing and Urban
Poverty Alleviation, Government of India;
(d) post-harvest storage infrastructure for agricultural produce
including a cold storages for such purposes; or
(e) mechanised food grain handling system, machinery or
equipment for units processing agricultural produce as food
stuff excluding alcoholic beverages;”
10. Further, the Notification No. 30/2012-S.T., dated 20-6-2012 is also
extracted below :-
“Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2012-Service Tax
New Delhi, the 20th June, 2012
In exercise of the powers conferred by sub-section (2) of section 68 of
the Finance Act, 1994 (32 of 1994), and in supersession of (i) notification of
the Government of India in the Ministry of Finance (Department of Reve-
nue), No. 15/2012-Service Tax, dated the 17th March, 2012, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide num-
ber G.S.R 213(E), dated the 17th March, 2012, and (ii) notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No. 36/2004-Service Tax, dated the 31st December, 2004, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide num-
ber G.S.R 849 (E), dated the 31st December, 2004, except as respects things
done or omitted to be done before such supersession, the Central Govern-
ment hereby notifies the following taxable services and the extent of Service
Tax payable thereon by the person liable to pay Service Tax for the purpos-
es of the said sub-section, namely :-
I. The taxable services, -
(A)(i) provided or agreed to be provided by an insurance agent to
any person carrying on the insurance business;
(ii) provided or agreed to be provided by a goods transport agen-
cy in respect of transportation of goods by road, where the
person liable to pay freight is,-
(a) any factory registered under or governed by the Facto-
ries Act, 1948 (63 of 1948);

GST LAW TIMES  18th June 2020  97