3rd May, 2002
Notification No.4/2002 –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- Service Tax [G.S.R.174(E) ] dated 3rd 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:-
Under Secretary to the Government of India
Foot Note: Principal Notification was published in the Gazette of India vide G.S.R No.174(E), dated the 3rd April, '96, was subsequently amended by GSR No.542(E) dated the 26th November,1996, GSR No.76(E) dated the 14thFebruary,1997, GSR No.271(E) dated the 23rd May,1997 and GSR No 474(E) dated 22nd August,1997, GSR No.503(E) dated the 3rd July,2001 and GSR No.213(E) dated 19th March,2002.
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