Amends notification no. 36/2004 dated 31-12-2004 – Person liable to pay service tax - 027/2007 - Service Tax

Amends notification no. 36/2004 dated 31-12-2004 - Person liable to pay service tax

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue) 

 New Delhi, the 22^nd May, 2007

    1 Jyaistha, 1929 (Saka)

Notification No. 27/2007 - Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 849(E), dated the 31st December, 2004, namely:-

In the said notification, in paragraph (A), in sub-paragraph (i), for the words "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit", the words "telecommunication service" shall be substituted.

2. This notification shall come into force on the 1^st day of June, 2007.

[F. No. B1/16/2007-TRU]

 (G.G. Pai)

Under Secretary to the Government of India

Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 849(E), dated the 31st December, 2004 and was last amended by notification No. 3/2007-Service Tax, dated the 1st March, 2007 vide number G.S.R. 157(E), dated the 1st March, 2007.