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New Delhi, dated the 11th July, 1997 
20 Ashadha, 1919 (Saka)

NOTIFICATION No. 26/97-Service Tax

In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government  hereby appoints the 16th day of July, 1997, as the date on which the service tax on taxable service specified in sub-clause (j) and (r) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.

(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F.No. B.43/7/97-TRU

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