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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 29th November, 2007
Notification No.42/2007-Service Tax
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 hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E) dated the 6th October, 2007, namely:-
- In the said notification, in the Schedule, after Sr.No.7 and the entries relating thereto, the following shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “8. |
Section 65(105)(zzzd) |
Specialized cleaning
services namely
disinfecting,
exterminating,
sterilizing or
fumigating of
containers used
for export of
said goods
provided to an
exporter. |
(i) the exporter furnishes a
copy of the written agreement
entered into with the buyer
of the said goods requiring
such specialized cleaning of
containers used for export of
said goods; and(ii) the service
provider is accredited by the
competent statutory authority to
provide such specialized
cleaning services. |
| 9. |
Section 65(105)(zza) |
Services provided
for storage
and warehousing
of said goods. |
(i) the said goods are stored
in a storage or warehouse
which is approved by the
competent authority; and(ii)
the storage or warehouse
is exclusively used for the
purpose of storage or
warehousing of export goods.” |
- This notification shall come into force on the date of its publication in the Official Gazette.
(G.G. ai)
Under Secretary to the Government of India
[F.No.341/15/2007-TRU]
Note.- The principal notification was published in the Gazette of India, Extraordinary, Part I, section 3, sub-section (i), vide number G.S.R. 645(E) dated the 6th October, 2007.
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