Service tax on consulting engineers and manpower recruitment agencies comes into force following government notification. The Central Government, exercising powers under the Finance Act, 1997, appoints a date in July 1997 as the commencement date for imposition of service tax on services provided by consulting engineers and manpower recruitment agencies specified in the noted sub clauses of clause (41) of section 65 of the Finance Act, 1994, thereby bringing those taxable services into charge from that appointed date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on consulting engineers and manpower recruitment agencies comes into force following government notification.
The Central Government, exercising powers under the Finance Act, 1997, appoints a date in July 1997 as the commencement date for imposition of service tax on services provided by consulting engineers and manpower recruitment agencies specified in the noted sub clauses of clause (41) of section 65 of the Finance Act, 1994, thereby bringing those taxable services into charge from that appointed date.
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