In exercise of the powers conferred by Section 149 of the Finance Act, 2002ta

Indian Service Tax

Notifications

Effective date

[Notification No. 8/2002-ST. dated 01.08.2002]

In exercise of the powers conferred by Section 149 of the Finance Act, 2002 (20 of 2002), the Central Government hereby appoints the 16th day August, 2002, as the date on which the Finance Act, 1994 (32 of 1994) shall be amended as provided in the said Section 149 and the service tax shall be levied under sub-section (6) of Section 66 of the Finance Act, 1994 (32 of 1994).

Exemption

[Notification No. 11/2002-ST. dated 01.08.2002]

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 exempts the taxable service provided to a customer by a beauty parlour in relation to hair dyeing, from the whole of the service tax leviable thereon under Section 66 of the said Act.

2. This notification shall come into force on the 16th day of August, 2002.