Indian Service Tax
Notifications
Effective date
[Notification No. 19/97-S.T., dt 26/6/1997]
In exercise of the powers conferred by Section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 1st day of July, 1997, as the date on which the service tax on taxable services specified in subclauses (1) and (P), of clause (41) of Section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
Exemption to Excess Commission
[Notification No. 22/97-S.T., dt. 26/6/1997]
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 exempts from the levy of service tax, that portion of the value of taxable service referred to in sub-clause (1) of clause (41) of Section 65 of the said Act which is in excess of the commission received by the air travel agent from the airline for booking of passage for travel by air.
2. This notification shall come into force on the 1st day of July, 1997.
Exemption to Diplomatic Missions
[Notification No. 51/98-ST, dt. 15/06/1998]
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 an air travel agent in relation to the booking of passage for travel by air 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.
Schedule
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Case Law
Service of advice i.e. availability of flights, timings, flight connection is taxable - (2002) 121 Taxmann 298 (Mad.).
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