Notification no. 03/2007, dated 01 March 2007

Notification

No. 3/2007-Service Tax

New Delhi, dated 1st March, 2007.

10 Phalguna, 1928 (Saka)

              G.S.R.   (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendment 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) of the same date, namely:-

In the said notification, in paragraph (A), for sub-paragraph (vi), the following sub-paragraph shall be substituted, namely:-

“(vi) in relation to sponsorship service provided to any body corporate or firm located in India”

2. This notification shall come into force on the 1st day of April, 2007.

[F. No. 334/1/2007-TRU]

(R. Sriram)

Deputy Secretary to the Government of India