Amendment of Notification 28/2011-ST; Notification No. 38/2012 - Service Tax, Dt 20th June, 2012

1. In exercise of the powers conferred by sections 93 and  94 of the Finance Act, 1994.

2. Principle Notification No.28/2011-Service Tax, dated the 1^st April, 2011.

3. This notification shall come into force come into force from the 1^st day of July, 2012.

For the   words, brackets, letters and figures

a. (zzq),b. (zzzh)c. (zzzx),d. (zzzu) and e. (zzzza)

 the words “of telecommunication service and service portion in execution of a works contract” shall be substituted.

Note:

a. Sec 65(105)(zzq )-(commercial or industrial construction ),

b. Sec 65(105)( (zzzh)-(construction of complex),

c. Sec 65(105)( (zzzx)-(telecommunication service),

d. Sec 65(105)( (zzzu)-(internet telecommunication service) and

e. Sec 65(105)( (zzzza)-(works contract, excluding works contract in respect of roads,airports, railways, transport terminals, bridges, tunnels and dams)