3
rd
May, 2002
Notification No.4/2002 -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 [G.S.R.174(E) ] dated 3
rd
April,1996 namely:-
In the said notification:-
(a) in the proviso after clause (v), the following clause shall be inserted, namely:-
"(vi) in respect of Serial No.97 relating to Sri Lanka, shall be applicable in respect of telephones of the Embassy and
members of the mission holding diplomatic rank only."
(b) in the schedule, after serial number 96 and the entry relating thereto, the following shall be inserted namely:-
1.2.
1.Sri Lanka
Miss S.Katiyar
Under Secretary to the Government of India
F.No.149/3/2001- CX.4
Foot Note: Principal Notification was published in the Gazette of India vide G.S.R No.174(E), dated the 3
rd
April, "96, 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 and GSR No 474(E) dated 22
nd
August,1997, GSR No.503(E) dated the 3
rd
July,2001 and GSR No.213(E) dated 19
th
March,2002.