[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
No. 02/2016-Service Tax
New Delhi, the 3rd February, 2016
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), read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2013 ? Service Tax, dated the 1st July, 2013 , published in the Gazette of India, Extraordinary, vide number G.S.R. 448(E), dated the 1st July, 2013, namely:-
In the said notification, in paragraph 3, in sub-paragraph (III), after clause (b), the following clause shall be inserted, namely:-
"?(ba) the SEZ Unit or the Developer shall be entitled to-
[F. No. 332/18/2015-TRU ]
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, by notification No. 12/2013 ? Service Tax, dated the 1stJuly, 2013, vide number G.S.R. 448 (E), dated the 1st July, 2013 and last amended by notification No. 7/2014 ? Service Tax, dated the 11thJuly, 2014 vide number G.S.R. No. 476(E), dated the 11th July, 2014.
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