[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF
INDIA
MINISTRY OF
FINANCE
(DEPARTMENT OF
REVENUE)
NOTIFICATION
No. 12/2016-Service Tax
New Delhi, the 1st
March, 2016
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, on 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 Ministry of
Finance (Department of Revenue) No.32/2012-Service Tax, dated the 20thJune,
2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 474(E), dated the 20 th June, 2012, namely:-
1. In the said notification,-
(1) in the opening
paragraph,-
(a) after the words
“Department of Science and Technology, Government of India”, the following words
shall be inserted, namely:-
“or bio-incubators recognized
by the Biotechnology Industry Research Assistance Council, under Department of
Biotechnology, Government of India,”;
(b) in conditions 1 and
2, after the words and letters “or the TBI”, the words “or the bioincubator”
shall be inserted;
(2) in Format-I,-
(a) in the heading,
after the word and letters “the STEP”, the words “or the BioIncubator” shall be
added;
(b) in item (a), after
the word “Park”, the words and signs “/bio-incubator” shall be inserted;
(3) in Format-II,-
(a) in the heading,
after the letters “STEP”, the signs and words “/the Bio-Incubator” shall be
inserted;
(b) in serial number 4,
after the letters, brackets and word “STEP (incubator)”, the signs and words
“/the bio-incubator” shall be inserted.
2. This notification shall come into force on the
1st of April, 2016.
[F.
No. 334/8/2016-TRU]
(K.
Kalimuthu)
Under
Secretary to the Government of India
Note.- The principal notification was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by
notification No. 32/2012 – Service Tax dated the 20th June, 2012 vide number
G.S.R. 474(E) dated the 20th June, 2012.
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