By notification No. 1/2002–ST dated 01.03.2002 the Central Government exempts the taxable services provided, by Government of Rajasthan under Group Personal Accident Scheme, to its employees in relation to general insurance business, from whole of the service tax leviable thereon under section 66 of the said Act. The scope of this notification has been enlarged by extending the applicability of service tax provisions to installations, structures and vessels in the entire Continental Shelf of India and Exclusive Economic Zones of India. (Noti.No. 21/2009-07-07-2009).
Notification No. 21/2009 – Service Tax– New Delhi, the 7th July, 2009
G.S.R (E).- In exercise of the powers conferred by clause (a) of the sub-section (6) of section 6 and clause (a) of sub-section (7) of section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby makes the following amendments in the Government of India in the Ministry of Finance (Department of Revenue) notification No. 1/2002 – Service Tax, dated the 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R. 153 (E), dated the 1st March 2002, namely :-In the said notification, for the portion beginning with the words “designated areas in the Continental Shelf” and ending with the words “with immediate effect”, the words “installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India” shall be substituted.
[F.No.334/13/ 2009-TRU]
(Prashant Kumar)
