NOTIFICATION No.
37/97-Service Tax, dated 22-8-1997

        In exercise of the powers conferred by section 88 of the Finance Act, 1997(26 of 1997), the Central Government hereby appoints the 1^st day of September, 1997, as the date on which the service tax on taxable service specified in sub-clause (q) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.

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