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Notification New Delhi, dated 1
st
March, 2005.
No. 4/2005-Service Tax 10 Phalguna, 1926 (Saka)

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 amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 15/2004-Service
Tax, dated the 10th September, 2004 which was published in the Gazette of India, Extraordinary,
vide number G.S.R. 589 (E), dated the 10th September, 2004, namely:-

In the said notification, the following Explanation shall be added at the end, namely:-
‘Explanation.- For the purposes of this notification, the “gross amount charged” shall
include the value of goods and materials supplied or provided or used by the provider of
the construction service for providing such service.’.
[F. No. 334/1/2005-TRU]


(V. Sivasubramanian)
Deputy Secretary to the Government of India

Note.- The principal notification No. 15/2004-Service Tax, dated the 10th September, 2004 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 589 (E), dated the 10th
September, 2004.
notifications no 04 2005 st | iKargos