Government of India
Ministry of Finance
(Department of Revenue
No. 53/98 – Service Tax
New Delhi, dated the 7th October, 1998
G.S.R.(E) – 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).
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B. 11/3/98-TRU
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