Service tax on advances received prior to 1-7-2010 in respect of services as per amended definition of service provided after 1-7-2010 – Corrigendum to Notification No. 36/2010-ST, dated 28-6-2010
Corrigendum, dated 29-6-2010
In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2010- Service Tax, dated the 28th June, 2010 (given below) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 557 (E), dated the 28th June, 2010,
for the words “in excess of ”, read “equal to”.
New Delhi, the 28th June, 2010
Notification No. 36/2010 – 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) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (A) of section 76 of the Finance Act, 2010 (14 of 2010) other than services referred to in clause (zzc) and (zzzz) of sub-section (105) of section 65 of the Finance Act from so much of the service tax leviable thereon under section 66 of the Finance Act as is in excess of (see corigendum below) the service tax calculated on a value which is equivalent to the amount of advance payment received before the said appointed date.
Explanation.- For the purpose of this notification,
(i) “appointed date” means the 1st day of July, 2010;
(ii) “advance payment” means consideration received for the said taxable services to be provided.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 334/3/2010 -TRU]
Under Secretary to the Government of India