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 the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004, G.S.R. 849 (E), dated the 31st December, 2004, with effect from the 1^st day of May, 2006, namely:-

In the said notification, in paragraph (A), after sub-paragraph (v), the following sub-paragraph shall be inserted, namely:-

“(vi) in relation to sponsorship service provided to any body corporate or firm;”.

F. No. B1/4/2006-TRU(Part-I)

Note.- The principal notification No. 36/2004-Service Tax, dated the 31^st December, 2004 was published vide number G.S.R. 849(E), dated the 31^st December, 2004 and was last amended by notification No. 9/2006-Service Tax, dated the 19^th April, 2006, G.S.R. 225(E), dated the 19^th April, 2006.