Notification New Delhi, the 27
th
February, 2010
No. 03/2010-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 amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No.24/2004-Service Tax, dated the 10
th
September, 2004, published in the Gazette of India,
Extraordinary, vide number G.S.R.598 (E), dated the 10
th
September, 2004, namely:-
In the said Notification, in the Explanation, for (i) and the definition against it, the
following item shall be substituted, namely:-
“(i) vocational training institute” means an Industrial Training Institute or an Industrial
Training Centre affiliated to the National Council for Vocational Training, offering courses in
designated trades as notified under the Apprentices Act, 1961(52 of 1961).
2. This notification shall come into force on and from the date of its publication in the
Gazette of India.
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification No.24/2004-Service Tax, dated the 10
th
September, 2004
was published in the Gazette of India, Extraordinary, vide number G.S.R. 598 (E), dated the
10
th
September 2004.