Notification No. 31/2010-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 following services when provided within a port or an airport:-

(i) repair of ships or boats or vessels belonging to the Government of India including Navy or Coast Guard or Customs but does not include Government owned Public Sector Undertakings;

(ii) repair of ships or boats or vessels where such process of repair amounts to ‘manufacture’ and has the meaning assigned to it in clause (f) of Section 2 of the Central Excise Act, 1944;

(iii) supply of water;

(iv) supply of electricity;

(v) treatment of persons by a dispensary, hospital, nursing home or multi-specialty clinic (except cosmetic or plastic surgery service);

(vi) services provided by a school or centre to provide formal education other than those services provided by commercial coaching or training centre;

(vii) services provided by fire service agencies.

(viii) pollution control services

from the whole of the service tax leviable thereon under section 66 of the Finance Act.

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

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

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Category : Service Tax (3278)
Type : Notifications (15139) Notifications/Circulars (29855)

3 responses to “Notification No. 31/2010-Service Tax, Dated: 22.06.2010”

  1. Yogananda.M.P says:

    wether sevice tax is applicable to the indian cost guard ships berthing fee?

  2. O R K Prasad says:

    Please clarify whether exemptin under notification 31/2010 applicable to port (major ports ) or to other ports (minor ports) also

    regardes
    orkp

  3. Mukesh says:

    Dear Sir

    I am writing to request your assistance in providing me a feedback on the below matter.

    Our company in involved in stevedoring job (Loading/Unloading any cargo on to a ship or from ship) At Kandla port. Our total job in involved within port area. We are also service provide for a foreign Company for whom. We do the stevedoring of their export cargo(agri product) at port of kandla. We bill them and
    Our remittance in being done in foreign currency.
    We would be greatfull for your response on the following:-
    1. Does we have to charge them the service tax on our billing amount?
    2. In case, we are exemption from charging them service tax, under what category the same
    Is applicable.
    3. If we had paid the service tax for our earlier bill raised to them. Will this amount of service tax is refunded to us.

    Shall be highly great full for a quick reply on the above matter.

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