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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 93

Power to Grant Exemption from Service Tax

~1 min read
https://sooperkanoon.com/act/440704

Bare act section · Research

About this section

Finance Act 1994 Section 93 is part of Finance Act 1994 - Power to Grant Exemption from Service Tax. Read the section text below and explore Indian court judgments that cite it.

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Section Text

93.1[Power to grant exemption from service tax

( 1 ) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or sub ject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon.

( 2 ) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special ord er in each case, exempt any taxable service of any specified description from the payment of whole or any part of the service tax leviable thereon, under circumstances of exceptional nature to be stated in such ord er.]

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1. Substituted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998.

Frequently asked questions

What does Finance Act 1994 Section 93 provide?

Section Section 93 of the Finance Act 1994 (Power to Grant Exemption from Service Tax) is reproduced on this page as part of the Finance Act 1994. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1994 Section 93?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 93. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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