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Service Tax Notifications NOTIFICATION NO 13/2004-Service Tax, Dated : September 10, 2004 In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government, being satisfied
that it is necessary in the public interest so to do, hereby exempts the
taxable service provided by a banking company or a financial institution
including a non-banking financial company, or any other body corporate
or commercial concern, to the Government of India or the Government of
a State in relation to collection of any duties or taxes levied by the
Government of India or the Government of a State from the whole of the
service tax leviable thereon under section 66 of the said Act.
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