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.