NOTIFICATION
NO 24/2008-Service Tax, Dated: May 10, 2008
In
exercise of the powers conferred by sub-section (1) of section 93
of the Finance Act, 1994 (32 of 1994), the Central Government hereby
makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue)
No.41/2007-Service Tax, dated the 6th October, 2007 which was published
in the Gazette of India, Extraordinary, Part II, section 3, Sub-section
(i) vide number G.S.R. 645(E), dated the 6th October, 2007, namely:-
In
the said notification, in the Schedule, after Sr.No.15 and the entries
relating thereto, the following shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “16.
|
section
65(105)(zm) |
services
of purchase or sale of foreign currency, including money changing
provided to an exporter in relation to export goods |
exporter
shall produce evidence to prove that the services specified
in column (3) are in relation to goods exported.
|
| "17 |
section
65(105)(zzk) |
services
of purchase or sale of foreign currency, including money changing
provided to an exporter in relation to export goods. |
exporter
shall produce evidence to prove that the services specified
in column (3) are in relation to goods exported. |
| 18 |
section
65(105)(zzzzj) |
services
of supply of tangible goods for use, without transferring right
of possession and effective control of tangible goods, provided
to an exporter in relation to goods exported by the exporter. |
exporter
shall produce evidence to prove that the services specified
in column (3) are used in relation to export of goods.”
|
2.
This notification shall come into force on the 16th day of May,
2008.
[F.No.B1/5/2008-TRU]
(G.G.
Pai)
Under Secretary to the Government of India
Note.-
The principal notification was published in the Gazette of India,
Extraordinary vide number G.S.R. 645(E), dated the 6th October,
2007 and was last amended by notification No.17/2008-Service Tax,
dated the 1st April, 2008 which was published in the Gazette of
India, Extraordinary vide number G.S.R. 260(E), dated the 1st April,
2008.
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