Dated: 27th December , 2001
Notification No. 13/2001-Service Tax
In exercise of the powers conferred by 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2001- Service Tax, dated the 9th July, 2001, except as respects things done or omitted to be done before such amendment, namely:-
In the said notification, for the words ” which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force”, the words ” other than a commercial concern” shall be substituted.
Under Secretary to the Government of India