Service tax
Notification No- 21/2007-ST, dated 12.5.2007
Secondary and Higher Education Cess on
taxable services levied under section 136
In exercise of the powers conferred by rule 5 of the
Export of Services Rules, 2005, 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.11/2005-Service Tax, dated the 19 th
April, 2005 which was published in the Gazette of India, Extraordinary, vide
number G.S.R. 239(E) dated the 19 th April, 2005, namely:-
In the said notification, in the Explanation, after paragraph (b), the following
paragraph shall be inserted, namely:-
“(c) Secondary and Higher Education Cess on taxable services levied under
section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).”
F. No. B1/6/2007-TRU
(R. Sriram)
Deputy Secretary to the Government of India
Note.- The principal notification No. 11/2005-Service Tax, dated the 19 th
April, 2005 was published in the Gazette of India, Extraordinary, vide number
G.S.R. 239(E), dated the 19 th April, 2005;
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