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Notification No-05/2007-Service Tax
dated 01.03.2007
Any provider of taxable
service whose aggregate value of taxable service in a financial year exceeds
seven lakh rupees make an application for registration
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of
section 69 of the Finance Act, 1994 (32 of 1994), the Central Government hereby
makes the following amendment in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 26/2005-Service Tax, dated
the 7th June, 2005 which was published in the Gazette of India, Extraordinary,
vide number G.S.R. 368(E) of the same date, namely:-
In the said notification, in paragraph 1, in sub-paragraph (ii), for the words
“three lakh rupees”, the words “seven lakh rupees” shall be substituted.
2. This notification shall come into force on the 1st day of April, 2007.
[F. No. 334/1/2007-TRU]
(R. Sriram)
Deputy Secretary to the Government of India
Note:- The principal notification No. 26/2005-Service Tax, dated the 7th June, 2005 was published in the Gazette of India, Extraordinary, vide number G.S.R. 368(E), dated the 7th June, 2005.