Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 38/2012 - Service Tax
New Delhi, the 20th June, 2012
G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 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
further amendment in the notification of the Government of India in the Ministry
of Finance (Department of Revenue),
No.28/2011-Service Tax, dated the 1st April,
2011, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 293(E), dated the 1st April, 2011, namely:-
In the said notification, for the words, brackets, letters and figures
“referred to in clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section
65(105) of the Finance Act” the words “of telecommunication service and service
portion in execution of a works contract” shall be substituted.
2. This notification shall come into force come into force from the 1st day
of July, 2012.
(Rajkumar Digvijay)
Under Secretary to the Government of India
[F.No. 334 /1/ 2012-TRU]
Note.- The principal notification was published in the
Gazette of India, Extraordinary, vide notification No. 28/2011 - Service Tax,
dated 1st April, 2011 vide number G.S.R. 293 (E), dated the 1st April, 2011.