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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI
New Delhi, the 18
th
February, 2016
NOTIFICATION NO. 07/2016-Service Tax
GSR​.(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, 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.25/2012-
Service Tax, dated the 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 467 (E), dated the 20
th
June, 2012, namely:-
1. In the said notification, in the opening paragraph,
(i) a fter entry No. 47, the following shall be inserted, namely-
​(48) Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the
preceding financial year.​
2. The amendment shall come into effect on 1
st
April, 2016.
[F. No. B1/10/2015-TRU]
(K. Kalimuthu)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, by notification No. 25/2012 - Service Tax,
dated the 20
th
June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and last amended by notification
No.20/2015 - Service Tax, dated the 21
st
October, 2015 vide number G.S.R. 799(E), dated the 21
st
October, 2015.
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