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10th July , 2003
Notification
No.
15/2003 - Service Tax
In exercise of the powers
conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of
1994), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby makes the
following amendments in the
notification of the Government of
India, in the erstwhile Ministry of Finance and Company Affairs (Department of
Revenue) No. 17/2002-Service Tax, dated the
21st November, 2002, published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section (i), vide number 777 (E), dated
the 21st November, 2002, namely,-
In the said notification,-
(a) in the condition (ii), for the words “Chief Commissioner of Central Excise ”, the words “Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be,” shall be substituted;
(b) in the condition (iii), for the words “ Commissioner of Central Excise”, the words “Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, ” shall be substituted.
D.
S. Garbyal
Under Secretary to the Government of
F.
No. 305/55/2003-FTT