In India, in which was the service tax first introduced? -Do You Know?

In India, in which was the service tax first introduced? -Do You Know?
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Service tax had been first levied at a rate of five per cent flat from 1 July 1994 till 13 May 2003, at the rate of eight percent flat w.e.f 1 plus an education cess of 2% thereon w.e.f 10 September 2004 on the services provided by service providers.
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