Service Tax (Removal of Difficulty) Order, 2010
[Ref: M.F.(D.R.) Order No.
1/2010 dated 22nd June 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]