Service tax rate correction updates a previously notified percentage to a lower published figure for the levy. Corrigendum to Notification No. 3/2012-Service Tax (17 March 2012) directs that in the Gazette entry, at line 22, the text '0.12 per cent.' shall be read as '0.012 per cent.', thereby substituting the corrected percentage figure in the original notification.
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Provisions expressly mentioned in the judgment/order text.
Service tax rate correction updates a previously notified percentage to a lower published figure for the levy.
Corrigendum to Notification No. 3/2012-Service Tax (17 March 2012) directs that in the Gazette entry, at line 22, the text "0.12 per cent." shall be read as "0.012 per cent.", thereby substituting the corrected percentage figure in the original notification.
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