31st December, 2004
Notification No. 36 /2004-Service Tax
In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby notifies the following taxable services for the purposes of the said sub-section, namely:-
| (A) | the services,- | |
| (i) | in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit; | |
| (ii) | in relation to general insurance business; | |
| (iii) | in relation to insurance auxiliary service by an insurance agent; and | |
| (iv) | in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is,- | |
| (a) | any factory registered under or governed by the Factories Act, 1948 (63 of 1948); | |
| (b) | any company established by or under the Companies Act, 1956 (1 of 1956); | |
| (c) | any corporation established by or under any law; | |
| (d) | any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; | |
| (e) | any co-operative society established by or under any law; | |
| (f) | any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or | |
| (g) | any body corporate established, or a partnership firm registered, by or under any law; | |
| (B) | any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India. | |
| 2. | This notification shall come into force on the first day of January, 2005. | |
F. No. 341/18/2004-TRU (Pt.
V. Sivasubramanian
Deputy Secretary to the Government of India
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