10th September, 2004
Notification No. 18/2004-Service TaxOnline GST Certification Course by TaxGuru & MSME- Click here to Join
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of 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 that portion of the value of taxable services which are defined in sub-clauses zzm, zzn, zzo, zzq, zzr, zzs, zzt, zzu, zzv, zzw, zzx and zzy of clause 105 of section 65 of the said Act, from the whole of service tax leviable thereon under section 66 of the said Act, which is received by the service provider from the customer, exhibitor, client or any person, as the case may be, prior to the 10th day of September, 2004.
F. No. B2/8/2004-TRU
Deputy Secretary to the Government of India