G.S.R. (E).- 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]
(K.S.V.V.Prasad)
Under Secretary to the Government of India