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.