SECTION 93 OF THE FINANCE ACT, 1994 - POWER TO GRANT EXEMPTION FROM SERVICE TAX - AMENDMENTS IN NOTIFICATION NO.1/2006 - SERVICE TAX, DATED 1-3-2006 - PRESCRIBED EFFECTIVE RATES OF DUTY FOR SPECIFIED SERVICES

NOTIFICATION NO. 22/2008 - SERVICE TAX, DATED 10-5-2008

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1^st March, 2006 vide number G.S.R. 115 (E), dated the 1^st March, 2006, namely:-

In the said notification, in the Table,-

(i) against S.No.1, in column (3), for the words “to the client”, the words “to any person” shall be substituted;

(ii) against S.No.4, in column (4), for the words “client”, the words “recipient of service” shall be substituted;

(iii) against S.No.5, in column (4), for the words “customer”, the words “recipient of service” shall be substituted.

2. This notification shall come into force on the 16th day of May, 2008.

[F. No. B1/5/2008-TRU]