SERVICE TAX TRADE
NOTICE NO.11/2002-STC
Dated:13/05/2002
Sub.:
Service Tax - Communication of Notifications
4/2002 ST
Dated. 03.05.2002, 5/2002 ST
Dated
08.05.2002, 6/2002 ST Dated 08.05.2002
and
7/2002 ST Dated 08.05.2002 - Regarding.
***
Government of India, Ministry of Finance, Department of Revenue, Service
Tax Notifications 4/2002 Dated. 03.05.2002, 5/2002, 6/2002 & 7/2002, all
dated 08.05.2002, are communicated herewith for information and necessary
action.
A brief note about the contents of the Notifications is given below:
|
Notification No. |
Deals
with |
|
4/2002 |
Seeks
to amend Notification 5/96. Benefit
of exemption in respect of telephone services rendered to diplomatic
missions, is being extended to Srilanka. |
|
5/2002 |
Seeks
to amend Notification 5/96. Benefit
of exemption in respect of telephone services rendered to diplomatic
missions, is being extended to Armenia. |
|
6/2002 |
Seeks
to amend Notification 44/98. Benefit
of exemption in respect of advertising agency services or courier
services, rendered to diplomatic missions, is being extended to Armenia. |
|
7/2002 |
Seeks
to amend Notification 1/2001. Benefit
of exemption in respect of security agency services, rendered to
diplomatic missions, is being extended to Armenia. |
(Issued
from File C.No.IV/16/2/2002 S.Tax)
/SD/-
(V.M.BASHEER AHMED)
ASSISTANT COMMISSIONER
CHENNAI III
To
As
per mailing list (Both Dept. & Trade)
In exercise of the powers conferred by section 93 of the Finance Act,
1994 (32 of 1944), the Central Government being satisfied that it is necessary
in the public interest so to do, hereby makes the following further amendments
in the notification of the Government of India in the Ministry of Fijnance
(Department of Revenue) No.5/96-Service Tax[GSR174(E) dated 3rd
April,1996 namely:-
In
the said notification:-
(a)
in the proviso after clause (v), the following shall be inserted namely-
"(vi)
in respect of serial No.97 relating to Sri Lanka, 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 96 and the entry thereto,
the
following shall be inserted namely:
G.S.R.No.174(E) dated 3rd April'96 and was
subsequently amended by G.S.R.NO.542(E) Dated.26TH Nov.'96,GSR
NO.76(E) dated 14thFebruary,97,GSRNO,271(E) Dated.23RD MAY,97, GSR
No.474(E) dated 22nd Aug.97 and G.S.R.NO.503(E) Dated.3RD
July,2001 and G.S.R.No.213(E) Dated.19th March,2002.
NOTIFICATION.NO.5/2002-SERVICE
TAX DATED 8TH MAY 2002
In exercise of the powers conferred by Secn.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 Ministgry of Finance(Department
of Revenue) No.5/96-Service Tax [GSR 174(E) dated the 3rd April,1996,
namely:-
In the said notification:-
(a)
in the proviso, after clause (vi), the following clause shall be
inserted, namely:-
"(vii)
in respect of serial no.98 relating to Armenia, shall be applicable in respect
of telephones of the Embassy and members of mission holding diplomatic rank
only".
(b)
in the schedule, after serial No.97 and the entry relating thereto, the
following shall be inserted, namely:-
---------------------------------------------------------------------------------
1
2
---------------------------------------------------------------------------------
"98
Armenia"
---------------------------------------------------------------------------------F.NO.149/5/2001-CX/4)
sd/-S.KATTIYAR,
UNDER
SECRETARY
Note:
Principal Notification was published in the Gazette of India vide
G.S.R.NO.174(E) dated the 3rd April,1996 , was subsequently amended
by GSR No.542(E), Dated. 26th November'96, GSR No.76(E) Dated. 14th
Feb'97, GSR No.71(E) Dated.23rd May,1997, GSR NO.474(E) Dated.22nd
Aug.'1997, GSR No.503(E) Dated.3rd July,2001, GSR No.213(E) dated, 19th
March,2002 and GSR(E),Dated the 3rd May,2002.
NOTIFICATION.NO.6/2002-SERVICE
TAX Dated.8TH MAY 2002
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 of the following further amendment in the
Notification of the Government of India in the Ministry of Finance(Dept.of
Revenue) No.44/98-Service Tax [GSR 47(E)) Dated the 21 January,1998 namely:-
In the said notification in the schedule, after serial no.65 and the
entries relating thereto, the following serial number and entry shall be
inserted, namely:-
---------------------------------------------------------------------------------
1
2
---------------------------------------------------------------------------------
'66
Armenia'
---------------------------------------------------------------------------------
[F.NO.149/5/2001-CX.4]
Sd/-
(S.KATIYAR)
UNDER SECRETARY.
Note:
The Principal Notfn. Was published in the Gazette of India vide GSR
NO.47(E), dated the 22nd January 1998, was subsequently amended by
GSR No.165(E), dated the 1st April,1998.
NOTIFICATION
NO.7/2002-SERVICE TAX Dated.8TH MAY' 2002
In exercise of the powers conferred by Section 93 of the Finance
Act,1994(32 of 1944), 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.1/2001-(service tax) [GSR 504(E) dated 3rd
July,2002 namely:-
In the said notification in the schedule, after serial number 83 and the
entries relating thereto, the following serial number and entry shall be
inserted, namely:-
--------------------------------------------------------------------------------
1
2
-------------------------------------------------------------------------------
"84
Armenia"
-----------------------------------------------------------------------------
F.NO.149/5/2001-CX.4
Sd/-
(S.KATIYAR)
UNDER SECRETARY
Note:
The Principal Notification was published in the Gazette of India vide GSR
NO.504(E), dated the 3rd July,2001.