[Service Tax Notification No. 04 dated
17th February 2014]
In exercise of the powers conferred by sub-section (1) of
section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby makes
the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax,
dated the 20th June, 2012, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide G.S.R. 467 (E), dated the 20th
June, 2012, namely:-
In the
said notification, in the opening paragraph,-
(i) after
entry 2, the following entry shall be inserted, namely:–
“2A. Services provided by cord blood banks by way of
preservation of stem cells or any other service in relation to such
preservation;”;
(ii) after entry 39, the following entry shall be inserted, namely:-
“40. Services by way of loading, unloading, packing, storage
or warehousing of rice.”.
[F.No. 334 /3/ 2014-TRU]