Notification No. 4/99-Service Tax, Dated: 28.02.1999

Notification No. 4/99-Service Tax,

dated 28-2-1999

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 exempts the taxable service provided to any person by a consulting engineer in relation to computer software, from the whole of the service tax leviable thereon under section 66 of the said Act.