Service tax
Notification No- 22/2007-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
further amendment in the notification of the Government of India in the Ministry
of Finance (Department of Revenue),
No.12/2005-Service Tax, dated the 19 th April, 2005 which was published in
the Gazette of India, Extraordinary, vide number G.S.R. 240(E) dated the 19 th
April, 2005, namely:-
In the said notification, in Explanation 1, 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. 12/2005-Service Tax, dated the 19 th
April, 2005 was published in the Gazette of India, Extraordinary, vide number
G.S.R. 240(E), dated the 19 th April, 2005, and was last amended vide
notification No. 14/2005-Service Tax, dated the 13 th May, 2005 vide G.S.R.
302(E), dated the 13 th May, 2005;
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