Ntf. No.06/2001-ST, dt. 09/07/2001
- Document type
- Notification
- Reference no.
- C
- Dated
- Category
- ST Notifications 2001
Exemption of the taxable service provided, without registered under the law relating to shops and Establishment
Notification No. 6/2001- Service Tax, Dt. 09/07/2001.
Exemption of the taxable service provided,
without registered under the law relating to shops and Establishment
G.S.R. In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to still photography by a photography studio or agency, other than a commercial concern [Old which is not registered under the law relating to shops and Establishment or any other law of a state for the time being in force], from the whole of the service tax leviable thereon under section 66 of the said Finance Act.
(In above para Old words has been substituted vide Ntf. No.13/2001-ST, dt. 27/12/2001)
2. This notification shall come into force on the 16th day of July, 2001.
(G.D. Lohani)
Under Secretary to the Government of India