Amendment in Works Contract

[Service Tax Notification No. 38 dated 20^th June 2012]

In exercise of the powers conferred by sections 93 and 94 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.28/2011-Service Tax, dated the 1^st April, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 293(E), dated the 1st April, 2011, namely:-

In the said notification, for the words, brackets, letters and figures “referred to in clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section 65(105) of the Finance Act” the words “of telecommunication service and service portion in execution of a works contract” shall be substituted.

2. This notification shall come into force come into force from the 1^st day of July, 2012.

[F.No. 334 /1/ 2012-TRU]