Notification No. 36/97-S.T., dated 22-8-1997
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/96-Service Tax, dated the 3rd April, 1996, namely :-
In the said notification –
(a) in the first proviso, for the figures and words “78, 80 and 86 relating to France, Norway and Spain”, the figures and words “75, 78, 80, 86 and 93 relating to Brazil, France,Norway, Spain and Ireland” shall be substituted;
(b) in the Schedule, after serial No. 92 and the entry relating thereto, the following shall be inserted, namely :-
| 1. | 2. | |
| “93. | Ireland | |
| 94. | United States of America”. |
