Amends notification no. 1/2006 dated 1-3-2006 – Consequential amendment - 021/2006 - Service Tax

Amends notification no. 1/2006 dated 1-3-2006 - Consequential amendment

Notification  No. 21/2006-Service Tax

Dated 23^rd May 2006

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment 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, G.S.R. 115 (E), dated the 1^st March, 2006, namely:-

In the said notification, in the Table, against S.No.5,

(a) In column (3), for the words "plant, machinery or equipment" wherever they occur, the words "plant, machinery, equipment or structures" shall be substituted;

(b) In column (4), for the words "plant, machinery, equipment", the words "plant, machinery, equipment, structures" shall be substituted.

(R. Sriram)

Deputy Secretary to the Government of India

[F. No. 332/24/2006-TRU]

Note.- The principal notification No. 1/2006-Service Tax, dated the 1^st March, 2006, was published vide number G.S.R. 115(E), dated the 1^st March, 2006 and was last amended by notification No. 20/2006-Service Tax, dated the 25^th April, 2006, G.S.R. 250(E), dated the 25^th April, 2006.