Section Text
THE TWELFTH SCHEDULE
[See section 160(1)]| Notification No. and date | Amendment | Date of effect of amendment |
| (1) | (2) | (3) |
| G. S. R. 639 (E), dated the 5th November, 1997 [43/97- Service Tax, dated 5th November, 1997] | In the said notification, in the opening paragraph, --(a) for clauses (i) and (ii), the following clauses shall be substituted, namely: --"(i) any factory registered under or governed by the Factories Act, 1948 (63 of 1948), other than a factory registered as small scale industry with the State Government;(ii) any company established by or under the Companies Act, 1956 (1 of 1956), other than a company which is solely and exclusively a trading company and is also registered as a private limited company;";(b) clause (viii) shall be omitted. | 16th November, 1997. |