Service Tax, 1994

64. Extent, Commencement and Application.

(1) This Chapter extends 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 [ 1st July,1994 ]

(3) It shall apply to taxable services provided on or after the commencement of this Chapter.