Section 65(105)(zzzo) of the Finance Act, 1994 – Transport of passengers embarking in India for international journey by air services – Exemption to passengers embarking on a journey originating or terminating in specified airports – Notification No. 27/2010-Service Tax,

Notification No. 27/2010-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 referred to in sub-clause (zzzo) of clause (105) of section 65 of the said Act, for passengers embarking on a journey originating or terminating in an airport located in the state of Arunachal Pradesh or Assam or Manipur or Meghalaya or Mizoram or  Nagaland or Sikkim or Tripura or at Baghdogra located in West Bengal, from the whole of service tax leviable thereon under section 66 of the said Act.

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

[F. No. 334/3/2010 -TRU]

Related posts:

1. Section 65(105)(zzzo) of the Finance Act, 1994 – Transport of passengers embarking in India for international journey by air services – Exemption to air transport of specified passengers – Notification No. 25/2010-Service Tax
2. Section 65(105)(zzzo) of the Finance Act, 1994 – Transport of passengers embarking in India for international journey by air services – Exemption to specified services – Notification No. 26/2010
3. 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
4. Notification on Service tax exemption to maintenance of road
5. Service tax Notification No. 20/2010 amending notification No.07/2010-Service Tax, dated the 27th February, 2010