New Delhi, the 1st March, 2007
10 Phalguna, 1928 (Saka)
Notification
No. 3/2007-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 hereby makes
the following further 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) of the same date, namely:-
In the said notification, in paragraph (A), for sub-paragraph (vi), the
following sub-paragraph shall be substituted, namely:-
in relation to sponsorship service provided to any body corporate or firm
located in India
This notification shall come into force on the 1st day of April, 2007.
[F. No. 334/1/2007-TRU]
(R. Sriram)
Deputy Secretary to the Government of India
Note.- The principal notification No.36/2004-Service Tax, dated the 31st
December 1994 was published in the Gazette of India, Extraordinary vide number
G.S.R.849 (E), dated the 31st December, 2004 and were last amended vide
notification No. 16/2006-Service Tax, dated the 25th April, 2006 published in
the Gazette of India, Extraordinary vide number G.S.R. 246(E), dated the 25th
April , 2006.