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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.

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