(a) in serial number 3,against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- “(iii) The landowner-promoter shall be eligible to utilize the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.”; (b) in serial number 25,- “(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 -”, refer attachment for further details