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of <h1>Amendment to Service Tax Notification: Clarifies Taxable Services for Businesses Without Offices in India, Effective June 16, 2005.</h1> Notification No. 24/2005-Service Tax, dated June 7, 2005, amends Notification No. 36/2004-Service Tax, effective June 16, 2005. The amendment, issued by the Central Government under the Finance Act, 1994, modifies paragraph (A), sub-paragraph (iv), item (b), changing 'established by or under' to 'formed or registered under.' It also replaces paragraph (B) to specify that taxable services provided by a person with a business or residence outside India, without an office in India, are covered under this notification.
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