Section 65(105)(zzzza) of the Finance Act, 1994 – Works contract service – Exemption to taxable services referred to in section 65(105)(zzzza), in relation to execution of a works contract
Notification No. 41/2009 – Service Tax, Dated: 23-10-2009
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 exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of the said Act, in relation to execution of a works contract in respect of canals, other than those primarily used for the purposes of commerce or industry, from the whole of service tax leviable thereon under section 66 of the said Act.
Deputy Secretary to the Government of India