1
Notification New Delhi, dated 1
st
March, 2005.
No. 5/2005-Service Tax 10 Phalguna, 1926 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 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 amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service
Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraordinary,
vide number G.S.R. 849 (E), dated the 31st December, 2004, namely:-
In the said notification, after sub-paragraph (iv) of paragraph (A), the following sub-
paragraph shall be inserted, namely:-
“(v) in relation to business auxiliary service of distribution of mutual fund by a mutual
fund distributor or an agent, as the case may be;”.
2. This notification shall come into force on the 1st day of April, 2005.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was
published in the Gazette of India, Extraordinary, dated the 31st December, 2004 vide number
G.S.R. 849 (E), dated the 31st December, 2004.