Wednesday, March 9, 2011

Service Tax-Notification No. 4/2011 in Budget 2011-12

 Notification No. 4/2011- Service Tax
 New Delhi, the 1 st March, 2011

G.S.R.  (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied  that it is  necessary in the public interest so to do, hereby makes the following amendment in the  notification of  the Government of India in the Ministry of Finance (Department of Revenue) No. 26/2010-Service  Tax, dated the 22nd June, 2010, published in the Gazette of India, Extraordinary, vide number G.S.R. 532(E), dated the 22nd June, 2010, namely:-

In the said Notification, 

  • (i) in clause (a), for the words “rupees one hundred” and “in any class”, the words “rupees one hundred fifty” and “economy class” shall respectively be substituted;
  • (ii) In clause (b), for the words “rupees five hundred”, the words “rupees seven hundred fifty”  shall be substituted’
2.         This notification shall come into force on the 1st day of April, 2011.

F.No. 334/3/2011-TRU

Under Secretary to the government of India

Note.- The principal notification No.26/2010-Service Tax, dated the 22nd June, 2010,was published in the Gazette of India, Extraordinary, vide number G.S.R. 532 (E), dated the 22nd June, 2010.

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