Government of India
Ministry of Finance
(Department of Revenue)

Notification No.27/2011 – Service Tax

New Delhi, 31^st March, 2011

G.S.R. (E).- In exercise of the powers conferred by of 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. 19/2009-Service Tax, dated the 7th July, 2009, published in the Gazette of India, Extraordinary, vide number G.S.R.491 (E), dated the 7th July, 2009, for the words “a Scheduled bank, by any other Scheduled bank”, the words “any bank, including a bank located outside India, or money changer, by any other bank or money changer” shall be substituted.

2. This notification shall come into force on the 1^st day of April, 2011.

(SAMAR NANDA)
Under Secretary to the Government of India
[F. No. 334/3/2011-TRU]

Note.- The principal notification No. 19/2009-Service Tax, dated the 7^th July, 2009, published in the Gazette of India, Extraordinary, vide number G.S.R.491 (E), dated the 7^th July, 2009.