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31st December, 2004
Notification No. 36 /2004-Service Tax
In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central
Government hereby notifies the following taxable services for the purposes of the said sub-section, namely:-
(A)the services,-
(i)
in relation to a telephone connection or pager or a
communication through telegraph or telex or a facsimile
communication or a leased circuit;
(ii) in relation to general insurance business;
(iii)
in relation to insurance auxiliary service by an insurance
agent; and
(iv)
in relation to transport of goods by road in a goods
carriage, where the consignor or consignee of goods is,-
(a)
any factory registered under or governed by the Factories Act,
1948 (63 of 1948);
(b)
any company established by or under the Companies Act,
1956 (1 of 1956);
(c)any corporation established by or under any law;
(d)
any society registered under the Societies Registration Act,
1860 (21 of 1860) or under any law corresponding to that Act
in force in any part of India;
(e)any co-operative society established by or under any law;
(f)
any dealer of excisable goods, who is registered under the
Central Excise Act, 1944 (1 of 1944) or the rules made
thereunder; or
(g)
any body corporate established, or a partnership firm
registered, by or under any law;
(B)
any taxable service provided by a person who is a non-resident
or is from outside India, does not have any office in India.
2.
This notification shall come into force on the first day of
January, 2005.
F. No. 341/18/2004-TRU (Pt.
V. Sivasubramanian
Deputy Secretary to the Government of India
notifications no 36 2004 st | iKargos