[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)
New Delhi, the 22nd June, 2010.
Notification No. 25 / 2010 - Central Excise (N.T.)
G.S.R. (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Second Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (a), after sub-clause (B), the following sub-clause shall be inserted, namely:-
"(C) dumpers or tippers, falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), registered in the name of provider of output service for providing taxable services as specified in sub-clauses (zzza) and (zzzy) of clause (105) of section 65 of the said Finance Act;" .
[F.No. 354/ 33/ 2009 – TRU/Pt.I]
Under Secretary to the Government of India
Service Tax (Removal of Difficulty) Order, 2010
M.F.(D.R.) Order No. 1/2010, dated 22-6-2010
In exercise of the powers conferred by sub-section (1) of section 95 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, hereby makes the following Order, namely :-
1. (1) This Order may be called as the Service Tax (Removal of Difficulty) Order, 2010.
(2) This Order shall come into force on the 1st day of July, 2010.
2. For the purposes of sub-clauses (zzq) and (zzzh) of clause (105) of section 65 of the Finance Act, the expression 'authority competent' includes, besides any Government authority,-
(i).architect registered with the Council of Architecture constituted under the Architects Act, 1972( 20 of 1972); or
(ii).chartered engineer registered with the Institution of Engineers (India); or
(iii).licensed surveyor of the respective local body of the city or town or village or development or planning authority;
who is authorised under any law for the time being in force, to issue a completion certificate in respect of residential or commercial or industrial complex, as a precondition for its occupation.
[F. No. 334 / 3 /2010 -TRU]
Date notified for enforcement of Finance Act, 2010
Notification No. 24/2010-Service Tax, dated 22-6-2010
In exercise of the powers conferred by clauses (A) and (B) of section 76 of the Finance Act, 2010 (14 of 2010), the Central Government hereby appoints the 1st day of July, 2010, as the date on which the provisions of the said Act shall come into force.
[F. No. B-1/24 /2010 -TRU]
CA. V.M.V.SUBBA RAO
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,