10th September, 2004
Notification No. 23/2004-Service Tax
G.S.R. (E).- 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 rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/99-Service Tax, dated the 28th February, 1999 [G.S.R. 187 (E), dated the 28th February, 1999] and No. 9/2002-Service Tax, dated the 1st August, 2002 [G.S.R. 537 (E), dated the 1st August, 2002], except as respects things done or omitted to be done before such rescission.
F. No. B2/8/2004-TRU
Deputy Secretary to the Government of India