SECTION 93 OF THE FINANCE ACT, 1994 - POWER TO GRANT EXEMPTION FROM SERVICE TAX - AMENDMENTS IN CERTAIN NOTIFICATIONS

NOTIFICATION NO. 23/2008 - 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 amendments in the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely:-

S.No.	Notification No. and date	Amendments
(1)	(2)	(3)
1.	18/2002-Service Tax, dated the 16th December, 2002 [G.S.R. 823(E), dated the 16th December, 2002]	In the said notification, for the words “to a client”, the words “to any person” shall be substituted.
2.	33/2004-Service Tax, dated the 3rd December, 2004 [G.S.R. 788(E), dated the 3rd December, 2004]	In the said notification, for the words “to a customer”, the words “to any person” shall be substituted.
3.	34/2004-Service Tax, dated the 3rd December, 2004 [G.S.R. 789(E), dated the 3rd December, 2004]	In the said notification, for the words “to a customer”, the words “to any person” shall be substituted.

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

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