NOTIFICATION No. 8 /2003-SERVICE TAX, dated June 20, 2003

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 provided, by a call centre or a medical transcription centre, to a client from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act.

Explanation.- For the purposes of this notification,-

(i) call centre means a commercial concern which provides assistance, help or information, through telephone, on behalf of another person;

(ii) medical transcription centre" means a commercial concern which transcribes medical history, treatment, medical observations and the like.

2. This notification shall come into force on the 1^st day of July, 2003.