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Notification no. 12/2007, dated 01 March 2007

Notification

No. 12/2007-Service Tax

New Delhi, dated 1st March, 2007.

10 Phalguna, 1928 (Saka)

       G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services, provided or to be provided, under an agreement, by any person to other person who has the right to authorise any person to exhibit cinematograph film, from the whole of the service tax leviable thereon under section 66 of the said Finance Act, subject to the following conditions, namely:-

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