New Delhi, dated 1st March, 2005.
10 Phalguna, 1926 (Saka)
Notification No. 5/2005-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 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 notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 849 (E), dated the 31st December, 2004, namely:-
In the said notification, after sub-paragraph (iv) of paragraph (A), the following subparagraph shall be inserted, namely:- “(v) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case may be;”.
2. This notification shall come into force on the 1st day of April, 2005.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was published in the Gazette of India, Extraordinary, dated the 31st December, 2004 vide number G.S.R. 849 (E), dated the 31st December, 2004.
