DEMO
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Section
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Section 65(105)(s)
93 Power to grant exemption from service tax
THE SERVICE TAX - NOTIFICATIONS
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NOTIFICATION No. 57/98 : Service Tax, [F.No. B. 11/3/98-TRU], dated the 7
th
October, 1998
G.S.R.(E) : 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 exempts the taxable services other than of auditing and accounting, provided by a practising chartered accountant, in his professional capacity to a client from the whole of service tax leviable thereon.
This notification shall come into force on the 16
th
day of October, 1998.