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Saturday, January 12, 2008

Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government

Indian Service Tax

Notifications

Effective Date

[Notification No. 4/2001-ST, dated 09/07/2001]

In exercise of the powers conferred by Section 137 of the Finance Act, 2001 (14 of2001), the Central Government hereby appoints the 16th July, 2001, as the date on which the Finance Act, 1994 (32 of 1994) shall be amended as provided in the said Section 137 and the service tax shall be levied under sub­ section (5) of Section 66 of the Finance Act, 1994 (32 of 1994).

Exemption to Cable TV Operator

Notification No. 8/2001-ST, dt. 09/07/2001

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a cable television operator in relation to broadcasting service, from the whole of the service tax leviable thereon under Section 66 of the said Act.

2. This notification shall come into force on the 16th day of July, 2001.

Note:- The above Notification No. 8/2001-ST rescinded by Notification No. 7/2004-ST, dt. 9/7/2004.

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