Finance Act (Service Tax) 1994
CHAPTER
V
SERVICE
TAX
Extent,
commencement and
application.
Section 64: -
(1)
This Chapter extends to the
whole of India except the State of Jammu
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
(3) It shall apply to taxable services provided on or after the commencement this Chapter.