Section 65(105)(zzze) of the Finance Act, 1994 – Club or association service – Exemption to specified services – Amendment in Notification No. 42/2011-ST, dated 25-7-2011
Notification No.1/2012 – ST, dated 17-3-2012
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. 42/ 2011 – Service Tax, dated the 25th July, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 566 (E), dated the 25th July, 2011, namely:-
In the said notification,-
(i) for the words “of dyeing units”, the words “, including registered cooperative societies,” shall be substituted;
(ii) in the Explanation, the words “discharged by dyeing units”, shall be omitted.
2. This notification shall come into force on the date of its publication in the Official Gazette.