Seeks to amend Notification No. 24/2004 dated 10.09.2004 so as to substitute Explanation (i) to modify the meaning of vocational training institute as those institutes or centres affiliated to the National Council for Vocational Training notified under the Apprentices Act, 1961.
Notification No. 03/2010-Service Tax, New Delhi, the 27th February, 2010
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), 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.24/2004-Service Tax, dated the 10th September, 2004, published in the Ga2ette of India, Extraordinary, vide number G.S.R.598 (E), dated the 10th September, 2004, namely:-
In the said Notification, in the Explanation, for (i) and the definition against it, the following item shall be substituted, namely:-
“(i) vocational training institute” means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961(52 of 1961).
2. This notification shall come into force on and from the date of its publication in the Ga2ette of India.
[F. No. 334/1/2010 -TRU]
Under Secretary to the Government of India