Brief of the notification:- Notification No 07/2010-Service Tax, dated the 27th February, 2010 : Rescinds Notification No. 33/2009-S.T dated 01.09.2009[which actually exempts transport of goods by rail and if this exemption is withdrawn, the service becomes taxable]. This notification was effective from 01.04.2011. Now it is made effective from 1st July 2011.

New Delhi, 30th March, 2011, Notification No.19/2011-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.07/2010-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. 151 (E), dated the 27th February, 2010, namely:-

2.         In para 2 of the said notification, for the word ‘April’, the word ‘July’, shall be substituted.

[F. No. B-1/2/2010-TRU]

(SAMAR NANDA)

Under Secretary to the Government of India

Note.-  The principal notification No. 07/2010-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. 151(E), dated the 27th February, 2010 and last amended vide Notification No.55/2010-Service Tax, dated the 21st December,2010  was published vide number G.S.R.  993(E) dated 21st December,2010.

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