23rd May, 2006
Notification No. 21/2006-Service Tax
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 1st March, 2006, G.S.R. 115 (E), dated the 1st 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.
[F. No. 332/24/2006-TRU]
Note.- The principal notification No. 1/2006-Service Tax, dated the 1st March, 2006, was published vide number G.S.R. 115(E), dated the 1st March, 2006 and was last amended by notification No. 20/2006-Service Tax, dated the 25th April, 2006, G.S.R. 250(E), dated the 25th April, 2006.
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