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of <h1>Service Tax on Goods Transport Operators Commenced November 16, 1997, Under Section 88, Later Rescinded in 1999.</h1> The Central Government, exercising powers under Section 88 of the Finance Act, 1997, designated November 16, 1997, as the commencement date for the imposition of service tax on services provided by goods transport operators, as specified in sub-clause (m) of clause (41) of Section 65 of the Finance Act, 1994. This notification, identified as No. 41/97-S.T., dated November 5, 1997, was later rescinded by Notification No. 05/1999 on February 28, 1999.
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