Section 65(105)(zzzh) of the Finance Act, 1994 – Construction of complex service – Exemption to construction of complex service provided to specified mission/yojana

Notification No. 28/2010-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 of construction of complex referred to in sub-clause (zzzh) of clause (105) of section 65 of the Finance Act, when provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana, from the whole of the service tax leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on 1st day of July, 2010.

[F. No.334/03/2010 -TRU]

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