G.S.R. (E).- In pursuance of rule 5 of the Export of Services Rules, 2005, 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. 12/2005-Service Tax, dated the 19th April, 2005 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 240 (E), dated the 19th April, 2005, namely:-

In the said notification, in Explanation 2,-

(i) in item (d), for the portion beginning with the words and figures “clause 123 of the Finance Bill, 2005” and ending with the words and figures “Provisional Collection of Taxes Act, 1931 (16 of 1931)” the words and figures “section 123 of the Finance Act, 2005 (18 of 2005)” shall be substituted;

(ii) in item (h), for the portion beginning with the words and figures “clause 85 of the Finance Bill, 2005” and ending with the words and figures “Provisional Collection of Taxes Act, 1931 (16 of 1931)” the words and figures “section 85 of the Finance Act, 2005 (18 of 2005)” shall be substituted.

[F. No. B2/4/2004-TRU]

(V. Sivasubramanian)
Deputy Secretary to the Government of India