Government of India
Ministry of Finance
(Department of Revenue

NOTIFICATION
No. 53/98 – Service Tax

New Delhi, dated the 7^th October, 1998

        G.S.R.(E) – In exercise of the powers conferred by section 116 of the Finance (No. 2) Act, 1998 (21 of 1998), the Central Government hereby appoints the 16^th October, 1998, as the date on which the Finance Act, 194 (32 of 1994) shall be amended as provided in the said section 116 and the service tax shall be levied under sub-section 4 and sub-section 5 of section 66 of the Finance Act, 1994 (32 of 1994).

(ATUL GUPTA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F.No. B. 11/3/98-TRU

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