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 1st day of July, 2010.
[F. No. 334/3/2010 -TRU]