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8
th
May, 2002
Notification No. 5 /2002 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 makes the following further amendment in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No.5/96-SERVICE TAX [GSR 174(E) dated the 3
rd
April,1996, namely:-
In the said notification :-
(a) in the proviso, after clause (vi), the following clause shall be inserted, namely:-
"(vii) in respect of serial No.98 relating to Armenia, shall be applicable in respect of telephones of the Embassy and
members of mission holding diplomatic rank only";
(b) in the Schedule, after serial No.97 and the entry relating thereto, the following shall be inserted, namely:-
12
" 98Armenia."
Ms. S. Katiyar
Under Secretary to the Government of India
F.No.149/5/2001 CX.4
Note: Prinicipal Notification was published in the Gazette of India vide GSR No.174(E), dated the 3
rd
April,1996, was
subsequently amended by GSR No.542(E), dated the 26
th
November,1996, GSR No.76 (E) dated the 14
th
February,1997,
GSR No.271(E) dated the 23
rd
May,1997, GSR No.474(E) dated 22
nd
August,1997, GSR No.503 (E) dated the 3
rd
July,2001,GSR No.213 (E) dated the 19
th
March,2002 and GSR No.325 (E) dated 3
rd
May,2002.
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