NOTIFICATION No.04/2002 – ST, Dt. 03/05/2002
Amendment in the Notification No.5/96- SERVICE TAX Dt. 03/04/1996
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- SERVICE TAX [G.S.R 174(E)] dated 3 rd April, 1996, namely:-
In the said notification,
(a) in the proviso, after clause (v), the following clause 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 relating thereto, the following shall be inserted namely:-
Sd/-
(Miss. S. Katiyar)
Under Secy.
F.No. 149/3/2001-CX.4
Issued by:
Ministry of Finance
Department of Revenue
New Delhi
Foot Note:
Principal Notification was published in the Gazette of India vide G.S.R. No.174(E), dated 3 rd April, 96, and was subsequently amended by GSR No.542(E) dated 26th November, 96, GSR No.76(E) dated 14th February, 97, GSR No.271(E) dated 23 rd May, 97, GSR No. 474(E) dated 22nd August, 97 and GSR No.503 (E) dated 3 rd July,2001 and GSR No.213 (E) dated 19th March, 2002
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