3rd July, 2001
Notification No. 3 /2001 - Service Tax
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-ST [G.S.R 174(E)] dated the 3rd April, 1996, namely :-
In the said notification -
(a) in the proviso after clause (iii), the following clause shall be inserted, namely :-
" (iv) in respect of serial No.95 relating to Uruguay, 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 94 and the entry relating thereto, the following shall be inserted:-
Under Secretary to the Government of India
Foot Note: Principal Notification was published in the Gazette of India vide GSR No.174(E) dated 3.4.96 and was subsequently amended by GSR No.542(E) dated 26.11.96, GSR No.76(E) dated 14.2.97, GSR No.271(E) dated 23.5.1997 and 474(E) dated 22.8.1997.
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