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Service Tax : Upto 30.06.2012, the charging Section for the purpose of Service tax is Section 66 of the Finance Act, 1994 according to which se...
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Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
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Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
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.
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/97-Service Tax, dated the 14th February, 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 amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 44/98-Service tax, dated the 22nd January, 1998, namely.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and rule 3 of the Service Tax Rules, 1994 read with clause (4) of Section 65 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby appoints the Director General (Service Tax) as Central Excise Officer and invests him with all the powers to be exercised by him throughout the territory of India as are exercisable by the Chief Commissioner of Central Excise, such powers being the powers of a Central Excise Officer conferred under Chapter V of the Finance Act, 1994 (32 of 1994) and the Service Tax Rules, 1994 regarding any taxable service.
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 any advertising agency or courier agency to the United Nations or an international organisation 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 any advertising agency or courier agency to the Diplomatic Missions specified in column (2) of the Schedule hereto annexed 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 service provided by a goods transport operator from the levy of service tax on taxable service rendered by such operator to a customer in relation to carriage of goods by road, where the freight for such carriage is paid or is liable to be paid by any person or his agent, other than.
In exercise of the powers conferred by sub-section (1), read with sub- section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely.
In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 16th day of November, 1997, as the date on which the service tax on taxable service specified in sub-clause (m) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
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 exempts taxable service provided by a tour operator from so much of the service tax leviable on such operator, as is in excess of the amount of service tax calculated on forty per cent. Of the gross amount charged from any person by such operator for the services provided in relation to a tour, where the tour operator provides a package tour to any person and the bill issued for this purpose indicates that it is inclusive of charges for such a tour.
