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[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 12
th
May, 2007
22 Vaisakha, 1929 (Saka)
Notification No. 21/2007 - Service Tax
G.S.R. (E). In exercise of the powers conferred by rule 5 of the Export of Services Rules, 2005, the Central Government
hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No.11/2005-Service Tax, dated the 19
th
April, 2005 which was published in the Gazette of India, Extraordinary, vide
number G.S.R. 239(E) dated the 19
th
April, 2005, namely:-
In the said notification, in the Explanation, after paragraph (b), the following paragraph shall be inserted, namely:-
"(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance
Act, 2007 (22 of 2007)."
[F. No. B1/6/2007-TRU]
(R. Sriram)
Deputy Secretary to the Government of India
Note.- The principal notification No.11/2005-Service Tax, dated the 19
th
April, 2005 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 239(E), dated the 19
th
April, 2005;
notifications no 21 2007 service tax | iKargos