25
th
April, 2006
Notification No. 19/2006-Service Tax
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 directs that each of the notifications of
the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below shall be
amended in the manner specified in the corresponding entry in column (3) of the said Table, with effect from the 1
st
day of
May, 2006, namely:-
Table
S.No.Notification number and date Amendment
(1)(2) (3)
1.
13/2004-Service Tax, dated the 10th September, 2004
[G.S.R. 587 (E), dated the 10th September, 2004]
In the said notification, for the words "commercial concern",
the words "any other person" shall be substituted. ;
2.
14/2004-Service Tax, dated the 10th September, 2004
[G.S.R.588 (E), dated the 10th September, 2004]
In the said notification, for the words "a commercial concern",
the words "any person" shall be substituted. ;
3.
29/2004-Service Tax, dated the 22nd September, 2004
[G.S.R. 632 (E), dated the 22nd September, 2004]
In the said notification, for the words "commercial concern",
the words "any other person" shall be substituted. ;
4.
16/2005-Service Tax, dated the 7th June, 2005 [G.S.R.
358 (E), dated the 7th June, 2005]
In the said notification, for the words "a commercial concern",
the words "any other person" shall be substituted. ;
5.
21/2005-Service Tax, dated the 7th June, 2005 [G.S.R.
363 (E), dated the 7th June, 2005]
In the said notification, for the words "a commercial concern",
the words "any person" shall be substituted.
F.No. B1/4/ 2006-TRU(Part-I)
Note:
(1) The principal notification No. 13/2004-Service Tax, dated the 10
th
September, 2004 was published vide number G.S.R.
587(E), dated the 10
th
September, 2004;
(2) The principal notification No. 14/2004-Service Tax, dated the 10
th
September, 2004 was published vide number G.S.R.
588 (E), dated the 10
th
September, 2004 and was amended by notification No.19/2005-Service Tax, dated the 7
th
June,
2005, G.S.R. 361(E), dated the 7
th
June, 2005;
(3) The principal notification No. 29/2004-Service Tax, dated the 10
th
September, 2004 was published vide number G.S.R.
632 (E), dated the 22nd September, 2004;
(4) The principal notification No. 16/2005-Service Tax, dated the 7
th
June, 2005 was published vide number G.S.R. 358(E),
dated the 7
th
June, 2005;
(5) The principal notification No. 21/2005-Service Tax, dated the 7
th
June, 2005 was published vide number G.S.R.363(E),
dated the 7
th
June, 2005.