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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER OF
CENTRAL EXCISE
CHENNAI-III-COMMISSIONERATE
121, Mahatma Gandhi Road, Nungambakkam, Chennai600034.
SERVICE TAX TRADE
NOTICE NO.7/2001 Date: 16/07/2001
Sub: Service Tax - Communication of Ministry's Service Tax
Notifications No. 1/2001 to 3/2001 all dated
3rd July
2001.
Ministry's Service Tax Notification
Nos. 1/2001 to 3/2001 all dated 3rd July 2001 are communicated for
information, guidance and necessary acti9n.
(Issued from File C.No.IV/16/304/2001
S.Tax-Part I)
Sd/-------------
(V.M. BASHEER
AHMED)
ASSISTANT
COMMISSIONER
CHENNAI III
Encl,: As above.
To
As per mailing list (Both
Trade & Dept)
COPY OF NOTIFICATIONS
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 3rd July 2001
NOTIFICATION
NO.1/2001 - SERVICE TAX
G.S.R. 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.
SCHEDULE
|
S. NO |
Name of the diplomatic
mission |
S. No |
Name of the diplomatic
mission |
S. No |
Name of the diplomatic
mission |
|
1 |
Angola |
30 |
Japan |
59 |
Romania |
|
2 |
Argentina |
31 |
Kenya |
60 |
Russian Federation |
|
3 |
Bangaladesh |
32 |
DPR Korea |
61 |
Saudi Arabia |
|
4 |
Belarus |
33 |
Republic of Korea |
62 |
Senegal |
|
5 |
Belgium |
34 |
Kuwait |
63 |
Seychelles |
|
6 |
Butan |
35 |
Kyrghystan |
64 |
South Africa |
|
7 |
Brunei Darussalam |
36 |
Kazakistan |
65 |
Srilanka |
|
8 |
Balgaria |
37 |
Lebanon |
66 |
Switzerland |
|
9 |
Cambodia |
38 |
Libya |
67 |
Tanzania |
|
10 |
Canada |
39 |
Madagascar |
68 |
Thailand |
|
11 |
China |
40 |
Malta |
69 |
Trinidad & Tobago |
|
12 |
Colombia |
41 |
Mauritius |
70 |
Tunisia |
|
13 |
Croatia |
42 |
Mexico |
71 |
Turkey |
|
14 |
Cuba |
43 |
Medan |
72 |
Turkmenistan |
|
15 |
Cyprus |
44 |
Mangolia |
73 |
Ukraine |
|
16 |
Czech |
45 |
Morocco |
74 |
U.A.E. |
|
17 |
Denmark |
46 |
Myanmar |
75 |
U.K. |
|
18 |
Egypt |
47 |
Namibia |
76 |
U.S.A. |
|
19 |
Gabon |
48 |
Nepal |
77 |
Uzbekistan |
|
20 |
Germany |
49 |
Netherlands |
78 |
Venezuela |
|
21 |
Greece |
50 |
Nigeria |
79 |
Vietnam |
|
22 |
Guinea |
51 |
Norway |
80 |
Zambia |
|
23 |
Hungary |
52 |
Pakistan |
81 |
Zimbabwe |
|
24 |
Indonesia |
53 |
Palestine |
82 |
Gaza |
|
25 |
Iran |
54 |
Panama |
83 |
League of Arab STates |
|
26 |
Iraq |
55 |
Philipines |
|
|
|
27 |
Israel |
56 |
Poland |
|
|
|
28 |
Italy |
57 |
Portugal |
|
|
|
29 |
Ivory Coast |
58 |
Qatar |
|
|
**************
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 3rd July 2001
NOTIFICATION
NO.2/2001 - SERVICE TAX
G.S.R. 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 (Department
of Revenue) No.48/98 - ST {G.S.R.205(E)} dated the 24th April, 1998,
namely:
In
the said notification, after item (f) and entries relating thereto, the
following shall be inserted, namely :
"(g)
security agency"
Note: The principal notification was published in
the Gazette of India vide Notification No. 48/98 - Service Tax dated the 24th
April, 1998 {GSR No.205(E)} dated the 24th April 1998.
**********
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 3rd July 2001
NOTIFICATION
NO.3/2001 - SERVICE TAX
G.S.R. 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 amendment in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No. 5/96 - ST {GSR 174(E)} dated the third April, 1996, namely:
In
the said notification -
(a)
in
the proviso after clause (iii), the following clause shall be inserted, namely;
"(iv) in respect of
Serial Number 95, relating to Uruguay, shall be applicable in respect of
telephones of the Embassy and members of the mission holding diplomatic rank
only."
(b)
In
the Schedule, after serial number 94 and the entry relating thereto, the
following shall be inserted, named:-
|
1 |
2 |
|
95 |
Uruguay |
Foot Note: Principal Notification was published in
the Gazette of India vide GSR No.174(E), dated 3.4.96 and was subsequently
amended by GSR No.542(E), dated 26.11.96, GSR NO. 76(E), dated 14.2.97, GSR
No.271(E), dated 23.5.1997 and GSR No.474(E), dated 22.8.97.