NOTIFICATION No. 37/97-Service Tax,
dated 22-8-1997
In exercise of the powers conferred by section 88 of the Finance Act, 1997(26 of 1997), the Central Government hereby appoints the 1st day of September, 1997, as the date on which the service tax on taxable service specified in sub-clause (q) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
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