Transportation of coastal goods and goods transported through National Waterways and inland water – Abatement provisions – Amendment in Notification No. 1/2006-ST, dated 1-3-2006

Service Tax : Section 65(105)(zzzzl) of the Finance Act, 1956 – Transportation of coastal goods and goods transported through National Waterways and inland water – Abatement provisions – Amendment in Notification No. 1/2006-ST, dated 1-3-2006

NOTIFICATION NO. 16/2011 – SERVICE TAX, DATED 1-3-2011

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1st March, 2006, published in the Gazette of India, vide number G.S.R.115(E), dated the 1st March, 2006, namely :—

2. In the said notification, in the Table, after S.No.11 and the entries relating thereto, the following S.No. and the entries shall be inserted, namely :—

TABLE

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1. Abatement on Commercial or Industrial Construction & Construction of Complex Service
2. Exempt Services in relation to the transport of goods through national waterway, inland water and coastal shipping in certain cases
3. Service Tax notification- Seeks to amend Notification No. 01/2006 dated 01.03.2006 to provide abatement for transport of goods by rail
4. Amendment in the notification No. 1/2006- Service Tax, dated the 1st March, 2006 – Transport of goods by rail
5. Amendment in the notification No. 1/2006- Service Tax, dated the 1st March, 2006 – Transport of goods in containers by rail