GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 03/2016-Service Tax
New Delhi, Dated the 3rd February, 2016
G.S.R.
.(E).- In exercise of the powers conferred by rule 6A of the Service
Tax Rules, 1994, the Central Government, hereby makes following amendments in
the notification of the Government of India in the Ministry of Finance
(Department of Revenue),
No. 39/2012 Service Tax, dated the 20th June, 2012,
published in the Gazette of India, Extraordinary, vide number G.S.R. 481(E),
dated the 20th June, 2012, namely:-
In the said notification, in Explanation 1, after clause (c), the following
clause shall be inserted, namely:-
(d) Swachh Bharat Cess as levied under sub-section (2) of section 119 of the
Finance Act, 2015 (20 of 2015).
[F. No. 332/18/2015-TRU ]
(K. Kalimuthu)
Under Secretary to the Government of India
Note: The principal notification was published in the
gazette of India, Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide
notification No. 39/2012 Service Tax, dated the 20th June,
2012 vide number G.S.R. 481(E), dated the 20th June, 2012.
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