In exercise of the powers conferred by Section 116 of the Finance

Indian Service Tax

Notifications

Effective date

[Notification No. 53/98-ST, dt. 07/10/1998]

In exercise of the powers conferred by Section 116 of the Finance (No.2) Act, 1998 (21 of 1998), the Central Government hereby appoints the 16th October, 1998, as the date on which the Finance Act, 194 (32 of 1994) shall be amended as provided in the said Section 116 and the service tax shall be levied under sub-section 4 and sub-section 5 of Section 66 of the Finance Act, 1994 (32 of 1994).

Case Law

Constitutional validity of service tax on architects was upheld - 2002 (139) ELT 245 (Mad.).