Exempts certain taxable service of commercial or industrial construction when provided wholly within the airport-Notification No. 42/2010-Service Tax

Notification No. 42/2010-Service Tax,New Delhi, the 28^th June, 2010

G.S.R.     (E).- 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 commercial or industrial construction referred to in sub-clause (zzq) of clause 105 of section 65 of the Finance Act, when provided wholly within the airport, from the whole of service tax leviable thereon under section 66 of the Finance Act.

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

F. No. 334/03/2010-TRU

(K.S.V.V. Prasad)
Under Secretary to the Government of India

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