7th June, 2005
Notification No. 24/2005-Service Tax
In exercise of the powers conferred by sub-section (2) of section 68 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 amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 849 (E), dated the 31st December, 2004, namely:-
In the said notification,-
(i) in paragraph (A), in sub-paragraph (iv), in item (b), for the words “established by or under”, the words “formed or registered under” shall be substituted;
(ii) for paragraph (B), the following paragraph shall be substituted, namely:-
“any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India.”.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Under Secretary to the Government of India
Note.- The principal notification No. 36/2004-Service Tax, dated the 31st December, 2004 was published in the Gazette of India, Extraordinary, dated the 31st December, 2004vide number G.S.R. 849 (E), dated the 31st December, 2004 and was last amended vide notification No. 5/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 139 (E) dated the 1st March, 2005];
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