Government of India
Ministry of Finance
Department of Revenue
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 Gazette 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
Gazette of India.
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification No.24/2004-Service Tax, dated the 10th
September, 2004
was published in the Gazette of India, Extraordinary, vide number G.S.R. 598
(E), dated the
10th September 2004.