Amendment in Notification No. 11/2005 dated the 19th April, 2005 (Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported) - 021/2007 - Service Tax

Amendment in Notification No. 11/2005 dated the 19th April, 2005 (Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported) NOTIFICATION NO 21/2007 - Service Tax , Dated : May 12, 2007 In exercise of the powers conferred by rule 5 of the Export of Services Rules, 2005 , the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.11/2005-Service Tax, dated the 19th April, 2005 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 239(E) dated the 19th April, 2005, namely:- In the said notification, in the Explanation, after paragraph (b), the following paragraph shall be inserted, namely:- "(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007)." F. No. B1/6/2007-TRU (R. Sriram) Deputy Secretary to the Government of India Note.- The principal notification No. 11/2005-Service Tax, dated the 19th April, 2005 was published in the Gazette of India, Extraordinary, vide number G.S.R. 239(E), dated the 19th April, 2005;