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2
nd
June, 2006
Notification No. 23/2006-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. 1/2006-
Service Tax, dated the 1
st
March, 2006, G.S.R. 115(E), dated the 1
st
March, 2006, namely:-
In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
(1)(2) (3) (4) (5)
"
4A.
(zzb)
Business auxiliary service in relation to production or processing of
parts and accessories used in the manufacture of cycles, cycle
rickshaws and hand-operated sewing machines, for, or on behalf of,
the client.
The gross amount charged from the client is
inclusive of the cost of inputs and input
services, whether or not supplied by the
client.
70
"
[F. No. 356/12/2005-TRU]
Note:- The principal notification No. 1/2006-Service Tax, dated the 1
st
March, 2006, was published vide number G.S.R.
115(E), dated the 1
st
March, 2006 and was last amended vide notification No. 20/2006-Service Tax, dated the 25
th
April,
2006, G.S.R. 250 (E) dated the 25
th
April, 2006.
notifications no 23 2006 st | iKargos