G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E) dated the 6th October, 2007, namely:-
In the said notification, in the Schedule, after Sr.No.7 and the entries relating thereto, the following shall be inserted, namely:-
(ii) the service provider is accredited by the competent statutory authority to provide such specialized cleaning services.
(ii) the storage or warehouse is exclusively used for the purpose of storage or warehousing of export goods."
2. This notification shall come into force on the date of its publication in the Official Gazette.
Note.- The principal notification was published in the Gazette of India, Extraordinary, Part I, section 3, sub-section (i), vide number G.S.R. 645(E) dated the 6th October, 2007.