Amends notification no. 36/2004 – the recipient of services liable to pay service tax - 009/2006 - Service Tax

Amends notification no. 36/2004 - the recipient of services liable to pay service tax

Notification No. 9/2006-Service Tax

Dated: April 19, 2006

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, G.S.R. 849 (E), dated the 31st December, 2004, namely:-

In the said notification, for paragraph (B), the following paragraph shall be substituted, namely:-

"(B) any taxable service provided or to be provided from a country other than India and received in India, under section 66A of the Finance Act, 1994.".

[F. No. B1/4/2006-TRU]

(R. Sriram)

Deputy Secretary to the Government of India

Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was published vide number G.S.R. 849(E), dated the 31st December, 2004 and was last amended vide notification No. 24/2005-Service Tax, dated the 7th June, 2005, G.S.R. 366(E), dated the 7th June, 2005.