MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2017-Service Tax
New Delhi, the 30th January, 2017
G.S.R. 72(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 20th 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 20th 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 Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 25/2012 – Service Tax, dated the 20th June, 2012, vide number G.S.R. 467(E), dated the 20th June, 2012 and last amended vide notification number 1/2017-Service Tax, dated the 12th January, 2017, vide number G.S.R. 24(E), dated the 12th January, 2017.