9th July, 2001

Notification No. 6 /2001-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 exempts the taxable service provided to a customer in relation to still photography by a photography studio or agency, which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.

2. This notification shall come into force on the 16th day of July, 2001.

(G. D.LOHANI)

Under Secretary to the Government of India