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of <h1>Amendment to 1996 Service Tax Notification: Brazil, France, Norway, Spain, Ireland Added; USA Joins Schedule. Effective Aug 22, 1997.</h1> The Central Government has amended Notification No. 5/96-Service Tax, originally issued on April 3, 1996, under the authority of Section 93 of the Finance Act, 1994. The amendment, effective from August 22, 1997, involves changes to the first proviso, substituting references to certain countries. The updated list now includes Brazil, France, Norway, Spain, and Ireland. Additionally, Ireland and the United States of America have been added to the schedule following serial number 92. These changes are implemented in the public interest.
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