ST : Section 65(105)(zzzp) of the Finance Act, 1994 – Transport of goods by rail service – Exemption to transportation of specified commodities – Amendment in Notification No.8/2010-ST, dated 27-2-2010 – Exemption extended till 1-1-2012 – NOTIFICATION NO. 39/2011-ST., DATED 14-06-2011
Notification No 08/2010-Service Tax, dated the 27th February 2010 exempts certain goods like Postal Mail Bags, from Service Tax. This notification was originally effective from 01.04.2010, then extended to 01.07.2010, 01.01.2011, 01.04.2011 and then to 01.07.2011 and now further extended to 01.01.2012.
New Delhi, 14th June, 2011
Notification No. 39/2011-Service Tax
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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.08/2010-Service Tax, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section(i), vide number G.S.R. 152 (E), dated the 27th February, 2010, namely:-
2. In the said notification, in para 2, for the word and figures ‘July, 2011’, the word and figures ‘January, 2012’, shall be substituted.
[F. No. B-1/2/2010-TRU]
(SAMAR NANDA)
Under Secretary to the Government of India
Note.- The principal notification No. 08/2010-Service Tax, dated the 27th February, 2010, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 152(E), dated the 27th February, 2010 and last amended vide Notification No.20/2011-Service Tax, dated the 30th March,2011 was published vide number G.S.R. 267(E) dated 30th March, 2011.