Notification No. 18/2014-ST – dated 25th August, 2014 – Seeks to notify the date on which Clauses A, B, C of the section 114 of the Finance (No.2) Act 2014 becomes effective
Clause A & B of Finance Act, 2014 for Services of radio taxi and services of advertisement other than selling of space for advertisements in print media, such services should be taxable from 1st October, 2014 and Clause C of finance Act, 2014 relating to substitution of explanation to section 67A for meaning of rate of exchange, such subtitled explanation should be applicable from 1st October, 2014.
Related Notification is as follows :-
NOTIFICATION NO 18/2014-Service Tax, Dated: August 25, 2014
In exercise of the powers conferred by clauses (A), (B) and (C) of section 114 of the Finance (No.2) Act, 2014 (25 of 2014), the Central Government hereby appoints the 1st day of October, 2014 as the date on which the provisions of clauses (A), (B) and (C) of the said section of the said Act shall come into force.
[F. No. 334 /15 /2014-TRU]
Under Secretary to the Government of India
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