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20th June, 2003.
Notification No. 8 /2003 - 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 services provided, by a call centre or a
medical transcription centre, to a client from the whole of the service tax leviable thereon under sub-section (2) of section 66 of
the said Act.
Explanation.- For the purposes of this notification,-
1. "call centre" means a commercial concern which provides assistance, help or information, through telephone, on behalf
of another person;
2. "medical transcription centre" means a commercial concern which transcribes medical history, treatment, medical
observations and the like.
2. This notification shall come into force on the 1
st
day of July, 2003.
[F.No. B3/7/2003-TRU]
notifications no 08 2003 st | iKargos
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