Amendment of Act 32 of 1994

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....ed as clause (1B) and before the clause as so renumbered, the following clauses shall be inserted, namely:- '(1) "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas; (1A) "advertising agency" means any commercial concern engaged in providing any service connected ....

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.... (d) in clause (15), for the words "telephone connection", the words "telephone connection or pager" shall be substituted; (e) in clause (16),- (i) after sub-clause (b), the following sub-clause shall be inserted, namely:- "(ba) to a subscriber, by the telegraph authority, in relation to a pager;"; (ii) after sub-clause (c), the following sub-clauses shall b....

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....ction 85 of the Finance (No. 2) Act, 1996, there shall be charged a service tax at the rate of five per cent. of the value of the taxable services referred to in sub-clauses (ba), (d) and (e) of clause (16) of section 65 which are provided to any person by the person responsible for collecting the service tax."; (3) in section 67,- (i) in clause (b), for the words "telephone conn....