GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 05/2016 Service Tax

New Delhi, Dated the 17^th February, 2016
28 Magha, 1937 Saka

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), read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No. 22/2015-Service Tax dated the 6^th November, 2015, published vide G.S.R. 843 (E), dated the 6^th November, 2015, namely:-

In the said notification, in the first proviso, for the words, brackets and figure notification issued under sub-section (1), the words, brackets and figures notification or special order issued under sub-section (1) or as the case may be under sub-section (2) shall be substituted.

(Himani Bhayana)
Under Secretary to the Government of India

(F. No. 137/79/2015-Service Tax)

Note: The principal notification was published in the Gazette of India Extraordinary, dated the 6^th November 2015 vide number G.S R 843 (E) dated the 6th November, 2015 and was last amended by notification No. 23/2015-Service Tax, dated the 12^th November, 2015 published vide number G.S.R 853 (E), dated the 12^th November 2015.