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7th June, 2005
Notification No. 19/2005-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 the following notifications
of the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below,
shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of
the said Table, namely:-
Table
S.No.Notification number and date
Amendments
(1)(2) (3)
1.
13/2003-Service Tax, dated the
20
th
June, 2003 [G.S.R. 504 (E),
dated the 20
th
June, 2003]
In the said notification, in the Explanation , clause (i) shall be omitted.
2.
14/2004-Service Tax, dated the
10
th
September, 2004 [G.S.R.
588 (E), dated the 10
th
September, 2004]
In the said notification,-
(i)
in clause (b), for the words "production of goods on behalf of the client;", the words
"production or processing of goods for, or on behalf of, the client;" shall be
substituted;
(ii)
for the words "from the whole of the service tax", the words "and provided in
relation to agriculture, printing, textile processing or education, from the whole of
service tax" shall be substituted;
(iii)the proviso shall be omitted.
3.
15/2004-Service Tax, dated the
10
th
September, 2004 [G.S.R.
589 (E), dated the 10
th
September, 2004]
In the said notification,-
(i)
for the words "construction service", occurring at two places, the words
"commercial or industrial construction service" shall be substituted;
(ii)
in the proviso, for clause (ii), the following shall be substituted, namely:-
"(ii) the commercial concern has availed the benefit under the notification of the
Government of India, in the Ministry of Finance, (Department of Revenue) No.
12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th
June, 2003]; or
(iii) the taxable services provided are only completion and finishing services in
relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of
section 65 of the Finance Act, 1994.".
4.
24/2004-Service Tax, dated the
10
th
September, 2004 [G.S.R.
598 (E), dated the 10
th
September, 2004]
In the said notification,-
(i)
in the opening paragraph, the following proviso shall be inserted at the end,
namely:-
"Provided that nothing contained in this notification shall apply to the taxable
services provided in relation to commercial training or coaching by a computer
training institute.";
(ii)
in the Explanation , after clause (ii), the following clause shall be inserted, namely:-
'(iii) "computer training institute" means a commercial training or coaching centre
which provides coaching or training relating to computer software or hardware.'.

5.
8/2005-Service Tax, dated the 1
st
March, 2005 [G.S.R. 142 (E),
dated the 1
st
March, 2005]
In the said notification,-
(i)
for the words "production of goods on behalf of
the client", the words "production or processing
of goods for, or on behalf of, the client" shall be
substituted;
(ii)
in the proviso, for the words "produced",
occurring at two places, the words "produced or
processed" shall be substituted;
(iii)in the Explanation , in clause (i),-
(a)
for the words ' "production of
goods" ', the words ' "production
or processing of goods" ' shall be
substituted;
(b)
for the words "production"
occurring at two places, the
words "production or processing"
shall be substituted.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Ajay
Under Secretary to the Government of India
Note:
(1) The principal notification 13/2003-Service Tax, dated the 20
th
June, 2003 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 504 (E) dated the 20
th
June, 2003 and was last amended vide notification No. 8/2004-
Service Tax, dated the 9
th
July, 2004 [G.S.R. 434 (E) dated the 9
th
July, 2004];
(2) The principal notification 14/2004-Service Tax, dated the 10
th
September, 2004 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 588 (E) dated the 10
th
September, 2004;
(3) The principal notification 15/2004-Service Tax, dated the 10
th
September, 2004 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 589 (E) dated the 10
th
September, 2004 and was last amended vide notification No.
4/2005-Service Tax, dated the 1
st
March, 2005 [G.S.R. 138 (E) dated the 1
st
March, 2005];
(4) The principal notification 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;
(5) The principal notification 8/2005-Service Tax, dated the 1
st
March, 2005 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 142 (E) dated the 1
st
March, 2005