Service Tax
Chapter V of Finance Act, 1994
Section 64. Extent, commencement and application.
(1) This
Chapter extends1 to the whole of India except the State of Jammu and Kashmir.
(2) It shall come into
force on such date
as the Central Government may, by notification
in
the Official Gazette, appoint.
(3) It
shall
apply to taxable services provided on or after the commencement of this chapter.
1 In exercise of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a)
of
sub-section (7) of section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends the provisions Chapter V of the Finance Act (32 of 1994) to the designated areas in the Continental Shelf and Exclusive Economic Zone of India. [Notification no. 01/2002-ST dated 01.03.2002 as amended]
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