Service tax — Exemption to Consulting Engineer - 025/97 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Service tax — Exemption to Consulting Engineer

[Notification No. 25/97-Service Tax, dated 2-7-1997]

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 fully exempts from the levy of service tax, the value of taxable service rendered by a consulting engineer to a client in respect of any project based in a foreign country subject to the condition that the charges for such services are received in convertible foreign exchange.

2. This notification shall come into force on the 7th day of July, 1997.