TO BE PUBLISHED IN PART
II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,
EXTRAORDINARY, DATED THE 20 TH JUNE 2003
30 JYAISTHA, 1925
(SAKA)
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
***
New Delhi,
dated the 20th June, 2003.
30 Jyaistha,
1925 (Saka)
NOTIFICATION
No. 8 /2003-SERVICE
TAX
G.S.R.
(E).- 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 services provided,
by a call centre or a medical transcription centre, to
a client from the whole of the service tax leviable thereon
under sub-section (2) of section 66 of the said Act.
Explanation.-
For the purposes of this notification,-
- "call centre"
means a commercial concern which provides assistance,
help or information, through telephone, on behalf of
another person;
- "medical transcription
centre" means a commercial concern which transcribes
medical history, treatment, medical observations and
the like.
2. This
notification shall come into force on the 1st
day of July, 2003.
[F.No.
B3/7/2003-TRU]
(V. Sivasubramanian)
Deputy
Secretary to the Government of India
