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Service Tax Trade Notice No.50/1997-ST, Dt. 04.07.1997
Trade Notice No. 50/97-ST, Dt. 4.7.97

C.NO. CE-20/41/ST/Trade Notice/97

Imposition of Service tax on Consulting Engineer and Manpower Recruitment Agency
Trade is hereby informed that in exercise of the powers conferred by sub-section (1) read with sub-section (2) of Section 94 of the Finance Act,1994 (32 of 1994), the Central Government, hereby makes the following rules to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules ), mainly:-

    (i) These rules may be called the Service Tax (Fourth Amendment) Rules,1997.
    (ii) They shall come into force on the 7th day of July,1997.
(2). In the said rules,in rule 2,in sub-rule (1), in clause (D), after sub-clause (ix), the following sub-clauses shall be inserted, namely:-

  1. in relation to services provided by a consulting engineer, every consulting engineer who raises a bill for services rendered to a client by such engineer;

  2. in relation to services provided by a manpower recruitment agency, every manpower recruitment agency which raises a bill for services rendered to a client by such agency.


Authority : Notification No. 24/97 dt. 2.7.97

(Note:- see
1. Trade Notice No. 53/97-ST, dt. 4/7/97)

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