New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
No. 28/97-Service Tax
G.S.R.416(E).-In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appointes the 1st day of August, 1997, as the date on which the service tax on taxable services specified in sub-clause (n) and (o) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
UNDER SECRETARY OF THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU