Secondary and Higher Education Cess on taxable services levied under section 136
NTF. NO. 22/2007-ST, DT. 12/05/2007
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;