In exercise of the powers conferred by section 75 of the Finance Act, 1994 (32 of 1994), 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. 26/2004-Service Tax, dated the 10th September, 2004, published in the Gazette of India, Extraordinary, vide Number G.S.R. 601 (E), dated the 10th September, 2004, namely:-

In the said notification, for the words "thirteen per cent.", the words "eighteen per cent." shall be substituted.

2. This notification shall come into force on the 1st day of April, 2011.

Samar Nanda

Under Secretary to the Government of India

Note.- The principal notification No. 26/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, vide Number G.S.R. 601(E), dated the 10th September, 2004.