Service Tax — Amendment to Notification No. 5/96 (S.T.) - 014/97 - Service Tax

Service Tax — Amendment to Notification No. 5/96 (S.T.)

[Notification No. 14/97-Service Tax, dated 14-2-1997]

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 makes the following further amendments in the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/96-Service Tax, dated the 3rd April, 1996, namely :-

In the said notification, -

(a) for the words "section 66 of the said Act", the following shall be substituted, namely :-

"section 66 of the said Act :

Provided that the exemption contained in this notification in respect of serial No. 78 relating to France and serial No. 80 relating to Norway shall be applicable in respect of telephones of the Embassy Building and the Ambassador's residence."

(b) in the Schedule, -

(i) serial No. 65 and the entry relating thereto shall be omitted;

(ii) after serial No. 78 and the entry relating thereto, the following shall be inserted, namely :-

1.	2.
"79.	Mexico
80.	Norway
81.	Egypt."