[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)
New Delhi, the 10th May, 2008
Notification
No. 23/2008 – 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, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following amendments in the notifications of the Government of India in the
Ministry of Finance (Department of Revenue), specified in column (2) of the
Table below, to the extent specified in the corresponding entry in column (3) of
the said Table, namely:-
|
S.No. |
Notification
No. and date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
18/2002-Service
Tax, dated the 16th December, 2002 [G.S.R. 823(E), dated the 16th
December, 2002] |
In
the said notification, for the words “to a client”, the words “to
any person” shall be substituted. |
|
2. |
33/2004-Service
Tax, dated the 3rd December, 2004 [G.S.R. 788(E), dated the 3rd December,
2004] |
In
the said notification, for the words “to a customer”, the words “to
any person” shall be substituted. |
|
3. |
34/2004-Service
Tax, dated the 3rd December, 2004 [G.S.R. 789(E), dated the 3rd December,
2004] |
In
the said notification, for the words “to a customer”, the words “to
any person” shall be substituted. |
2.
This notification shall come into force on the 16th day of May, 2008.
[F.
No. B1/5/2008-TRU]
(G.G.
Pai)
Under Secretary to the Government of India
Note.-
(1)
The principal notification No. 18/2002-Service Tax, dated the 16th December,
2002, was published in the Gazette of India, Extraordinary vide number
G.S.R. 823(E), dated the 16th December, 2002;
(2)
The principal notification No. 33/2004-Service Tax, dated the 3rd December,
2004, was published in the Gazette of India, Extraordinary vide number
G.S.R. 788(E), dated the 3rd December, 2004;
(3)
The principal notification No. 34/2004-Service Tax, dated the 3rd December,
2004, was published in the Gazette of India, Extraordinary vide number
G.S.R. 789(E), dated the 3rd December, 2004.