Construction of complex service – Exemption to construction of complex service provided to specified mission/yojana-Notification No. 28/2010-Service Tax

Section 65(105)(zzzh) of the Finance Act, 1994 – Construction of complex service – Exemption to construction of complex service provided to specified mission/yojana

Notification No. 28/2010-Service Tax, dated 22-6-2010

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable  service of construction of complex referred to in sub-clause (zzzh) of clause (105) of section 65 of the Finance Act, when provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana, from the whole of the service tax leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on 1^st day of July, 2010.

[F. No.334/03/2010 -TRU]

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1. Notification No. 23/2010 – Service Tax – Commercial Training or Coaching Service – Exemption to Modular Employable Skill courses approved by the National Council of Vocational Training
2. Activity of construction of flats by a builder for their subsequent sale not chargeable to service tax under construction of complex services
3. Notification on Service tax exemption to maintenance of road
4. Service tax notification exempting taxable service provided in relation to transmission of electricity
5. Service tax Notification No. 20/2010 amending notification No.07/2010-Service Tax, dated the 27th February, 2010