Is it Import Services or Input Services?
IN DDT 1309 - 02.03.2010, it was pointed out:
"While the noble intentions with which the amendments were brought into Notification No. 5/2006-CE (NT) are widely welcomed by the Trade and Industry, it appears that the amendment itself was made in haste. Take a look at this clause in the amending Notification 07/2010-CE (NT):
iii. the portion beginning with the brackets and letter '(A)' and ending with the brackets, letter and words "(b) Output Services-", and portion beginning with the brackets and letter (B) and ending with the brackets, letter and words ' (b) Import Services' shall be omitted;
The only problem is however much you search in the notification, you will not find Import Services
Actually, instead of "(b) Import Services", it should have been "(b) Input Services". Though this lapse is not significant and does not impact the outcome of the proposed amendments, nevertheless the amending notification requires another amendment to set the record straight."
DDT suggested that the notification requires another amendment and Board has issued a corrigendum - after three months! Why does it take three months for correcting a spelling mistake? Shouldn't law making be a more serious business?
Corrigendum to Notification No. : Dated June 04, 2010