Government of India
Ministry of Finance
Department of Revenue
New Delhi, 1st April, 2011
Notification No.28/2011 – Service Tax
G.S.R. (E).- In exercise of the powers conferred under clause (a) and clause (hhh)
of sub-section (2) of section 94 the Finance Act, 1994 (32 of 1994) (hereinafter
referred to as the Finance Act), read with clause (c) of rule (2) of the Point
of Taxation Rules, 2011(hereinafter referred to as the said rules), the Central
Government hereby notifies that the provision of taxable services referred to in
clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section 65(105) of the
Finance Act, shall be treated as continuous supply of service, for the purpose
of the said rules.
(SAMAR NANDA)
Under Secretary to the Government of India
[F. No. 334/3/ 2011 – TRU]