Service tax amendment expands the Schedule to include additional foreign states, altering nations covered by the notification. The Central Government, invoking powers under section 93 of the Finance Act, 1994, amended Notification No. 5/96-Service Tax by inserting additional foreign states into its Schedule via Notification No. 9/96-Service Tax dated 26-11-1996, thereby expanding the territorial list of states identified in the service tax notification as a public interest administrative modification.
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Service tax amendment expands the Schedule to include additional foreign states, altering nations covered by the notification.
The Central Government, invoking powers under section 93 of the Finance Act, 1994, amended Notification No. 5/96-Service Tax by inserting additional foreign states into its Schedule via Notification No. 9/96-Service Tax dated 26-11-1996, thereby expanding the territorial list of states identified in the service tax notification as a public interest administrative modification.
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