Extent, Commencement and Application

Service Tax

Chapter V of the Finance Act, 1994

Section 64. Extent, commencement and application.

(1) This Chapter extends1 to the whole of India except the State of Jammu and Kashmir.

(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 of this chapter.