February 17, 2016
CBEC vide Notification No. 05/2016-Service Tax dated February 17, 2016 make amendment in notification No. 22/2015-Service Tax dated the 6th November, 2015 to grant exemption from Swachh Bharat Cess on services which are exemption through special order under section 93(2) of Finance Act 1994.
[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 05/2016-Service Tax
New Delhi, the 17th February, 2016
28 Magha, 1937 Saka
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 the following further amendments in the notification No. 22/2015-Service Tax dated the 6th November, 2015, published vide G.S.R. 843 (E), dated the 6th November, 2015, namely:-
In the said notification, in the first proviso, for the words, brackets and figure notification issued under sub-section (1), the words, brackets and figures notification or special order issued under sub-section (1) or as the case may be under sub-section (2) shall be substituted.
Under Secretary to the Government of India
(F. No. 137/79/2015-Service Tax)
Note: The principal notification was published in the Gazette of India Extraordinary, dated the 6th November 2015 vide number G.S R 843 (E) dated the 6th November, 2015 and was last amended by notification No. 23/2015-Service Tax, dated the 12th November, 2015 published vide number G.S.R 853 (E), dated the 12th November 2015.