CENTRAL EXCISE COMMISSIONERATE: NEW DELHI
C.NO. CE-20/41/ST/Trade Notice/97
Dated: 4.7.97
TRADE NOTICE NO. 52 CE (SERVICE TAX)/97
Sub: Imposition of Service Tax on Consulting Engineer and Manpower Recruitment Agency
The Trade is hereby informed that 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 fully exempts from the levy of service tax, the value of taxable service rendered by a consulting engineer to a client in respect of any project based in a foreign country subject to the condition that the charges for such services are received in convertible foreign exchange.
NEW DELHI
Authority: Notification No. 25/97 dt. 2.7.97
