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]
Deputy Secretary to the Government of India
Note.- The principal notification
No.36/2004-Service Tax, dated the 31st December 1994 was published in the
Gazette of India, Extraordinary vide number G.S.R.849 (E), dated the 31st
December, 2004 and were last amended vide notification No. 16/2006-Service Tax,
dated the 25th April, 2006 published in the Gazette of India, Extraordinary
vide number G.S.R. 246 (E), dated the 25th April , 2006.