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In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance
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 by a Security Agency to the diplomatic Missions or members thereof holding diplomatic status of the countries specified in column (2) of the Schedule given below in relation to security of any property or person from whole of the Service Tax leviable thereon under section 66 of the said Act:
The Rule 7 of the Central Government Account (Receipts and Payments) Rules ,1983 interalia provides that Government dues including taxes can be credited by the taxpayers directly into any branch of an authorised Bank. As per Rule 79 of the Treasury Rules of the Central Government, such payments / credits can be mad by cheques also. Accordingly, a large number of tax payers including the Service tax assessees discharge their tax liabilities by depositing a cheque for the required amount in the authorized Banks.
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 services in relation to Cattle Insurance provided under the Central Sector Scheme on Cattle Insurance, from whole of the service tax leviable thereon under section 66 of the said Act.
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 services in relation to general insurance business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana ) or the Pilot Scheme on Seed Crop Insurance, from the whole of the service tax leviable thereon under section 66 of the said Act.
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 services provided to any person, by a mechanised slaughter house in relation to the slaughtering of bovine animals, from the whole of service tax leviable thereon under section 66 of the said Act.
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 services provided, by Government of Rajasthan under Group Personal Accident Scheme, to its employees in relation to general insurance business, from whole of the service tax leviable thereon under section 66 of the said Act.
Provided that nothing contained in this notification shall apply when the payment received in India in convertible foreign exchange for taxable services rendered is repatriated from or sent outside India.
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 rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in Column (2) of the Table hereto annexed.
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.
