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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)
NOTIFICATION
No. 5/2017-Service Tax
New Delhi, the 30
th
January, 2017
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, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments 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:-
In the said notification, in the opening paragraph, in entry 34, in the proviso, for the
word, brackets, and letter “clause (a)”, the words, brackets and letters “clause (a) or clause (b)”
shall be substituted.

[F. No. 354/149/2016-TRU]

(Mohit Tewari)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 467 (E),
dated the 20
th
June, 2012 and last amended vide notification number 1/2017 - Service Tax, dated
the 12
th
January, 2017, vide number G.S.R. 24 (E), dated the 12
th
January, 2017.
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