Service tax commencement for Customs House Agents and steamer agents activates levy while carving out specified service exclusions. Service tax under the Finance Act, 1997 is appointed to commence on a specified date, making the levy applicable to services including Customs House Agents and steamer agents, while expressly excluding service tax on certain taxable services specified in clause (41) of section 65 of the Finance Act, 1994; the notification uses powers under the Act to fix the operative commencement date and list exclusions.
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Service tax commencement for Customs House Agents and steamer agents activates levy while carving out specified service exclusions.
Service tax under the Finance Act, 1997 is appointed to commence on a specified date, making the levy applicable to services including Customs House Agents and steamer agents, while expressly excluding service tax on certain taxable services specified in clause (41) of section 65 of the Finance Act, 1994; the notification uses powers under the Act to fix the operative commencement date and list exclusions.
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