Government of India in the Ministry of Finance (Department of Revenue)

Indian Service Tax

Notifications

Computer software [Notification No. 4/99-ST, dated 28/2/1999]

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 any person by a consulting engineer in relation to computer software, from the whole of the service tax leviable thereon under Section 66 of the said Act.

Note:- The above Noti. No. 4/99-ST, dt. 28/2/1999 is rescinded by Noti. No. 23/2004-ST, dt. 10/9/2004.

[Notification No. 23/2004-ST, dt. 10/9/2004]

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 rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/99-Service Tax, dated the 28th February, 1999 [G.S.R. 187 (E), dated the 28th February, 1999] and No. 9/2002-Service Tax, dated the 1st August, 2002 [G.S.R. 537 (E), dated the 1st August, 2002], except as respects things done or omitted to be done before such rescission.

Effective date for certain services

[Notification No. 23/97-Service Tax, dated 2/7/1997]

In exercise of the powers conferred by Section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 7th day of July, 1997, as the date on which the service tax on taxable services specified in subclauses (g) and (k); of clause (41) of Section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.

Transfer of technology

[Notification No. 18/2002-ST, dated 16/12/2002]

In exercise of the powers conferred by Sub-section (1) of 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 consulting engineer to a client on transfer of technology from so much of the service tax leviable thereon under Section 66 of the said Act, as is equivalent to the amount of cess paid on the said transfer of technology under the provisions of Section 3 of the Research and Development Cess Act, 1986 (32 of 1986).

Case Law

Valuation of immovable property is taxable - 2001 (131) ELT 14 (Mad.).

After sale services are taxable - 1990 (47) ELT 491 (SC).