8th May, 2002
Notification No. 5 /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 [GSR 174(E) dated the 3rd April,1996, namely:-
In the said notification :-
(a) in the proviso, after clause (vi), the following clause shall be inserted, namely:-
"(vii) in respect of serial No.98 relating to Armenia, shall be applicable in respect of telephones of the Embassy and members of mission holding diplomatic rank only";
(b) in the Schedule, after serial No.97 and the entry relating thereto, the following shall be inserted, namely:-
1 2 " 98 Armenia."
Ms. S. Katiyar
Under Secretary to the Government of India
Note: Prinicipal Notification was published in the Gazette of India vide GSR No.174(E), dated the 3rd April,1996, 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, GSR No.474(E) dated 22nd August,1997, GSR No.503 (E) dated the 3rd July,2001,GSR No.213 (E) dated the 19th March,2002 and GSR No.325 (E) dated 3rd May,2002.