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of <h1>Sponsorship Services Now Taxable: Amendment to Notification No. 36/2004-Service Tax Effective May 1, 2006</h1> The Central Government has amended notification No. 36/2004-Service Tax to include sponsorship services, effective May 1, 2006. This amendment, under the powers of the Finance Act, 1994, adds a new sub-paragraph to the existing notification, specifying that sponsorship services provided to any body corporate or firm are now included. This change is documented in Notification No. 16/2006-Service Tax, dated April 25, 2006. The original notification was issued on December 31, 2004, and last amended on April 19, 2006.
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