[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(Department
of Revenue)
New
Delhi, the 10th May, 2008
Notification
No.24/2008-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 hereby makes
the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated
the 6th October, 2007 which was published in the Gazette of India,
Extraordinary, Part II, section 3, Sub-section (i) vide number G.S.R. 645(E),
dated the 6th October, 2007, namely:-
In
the said notification, in the Schedule, after Sr.No.15 and the entries relating
thereto, the following shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
|
“16. |
section
65(105)(zm) |
services
of purchase or sale of foreign currency, including money changing
provided to an exporter in relation to export goods. |
exporter
shall produce evidence to prove that the services specified in column
(3) are in relation to goods exported. |
|
17. |
section
65(105)(zzk) |
services
of purchase or sale of foreign currency, including money changing
provided to an exporter in relation to export goods. |
exporter
shall produce evidence to prove that the services specified in column
(3) are in relation to goods exported. |
|
18. |
section
65(105)(zzzzj) |
services
of supply of tangible goods for use, without transferring right of
possession and effective control of tangible goods, provided to an
exporter in relation to goods exported by the exporter. |
exporter
shall produce evidence to prove that the services specified in column
(3) are used in relation to export of goods.” |
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.-
The principal notification was published in the Gazette of India, Extraordinary
vide number G.S.R. 645(E), dated the 6th October, 2007 and was last amended by
notification No.17/2008-Service Tax, dated the 1st April, 2008 which was
published in the Gazette of India, Extraordinary vide number G.S.R. 260(E),
dated the 1st April, 2008.