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[TO BE PUBLISED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 17
th
March, 2012

Notification No.5/2012 - 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 further amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.6/2005-Service Tax, dated the 1
st
March, 2005, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. number 140(E), dated the 1
st

March, 2005, namely:-
In the said notification, in the Explanation, for item (B), the following item shall be
substituted, namely:-
„(B) “aggregate value” means the sum total of value of taxable services charged in the first
consecutive invoices issued or required to be issued, as the case may be, during a financial
year but does not include value charged in invoices issued towards such services which are
exempt from whole of service tax leviable thereon under section 66 of the said Finance Act
under any other notification‟.
2. This notification shall come into force on the 1
st
day of April, 2012.
[F. No. 334/1/2012 -TRU]

(Samar Nanda)
Under Secretary to the Government of India
Note.- The principal notification No.6/2005-Service Tax, dated the 1
st
March, 2005 which
was published in the Gazette of India, Extraordinary, vide number G.S.R.140(E), dated the 1
st

March,2005 and was last amended vide notification No. 8/2008-Service Tax, dated the 1
st

March, 2008 vide number G.S.R. 152(E), dated the 1
st
March, 2008.
notifications no 05 2012 st | iKargos