Service Tax – Section 65(105)(zzzza) of the Finance Act, 1994 – Works contract service – Exemption to works contract provided wholly within an airport

NOTIFICATION NO. 10/2011 – SERVICE TAX, DATED 1-3-2011

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 services provided in relation to the execution of works contract, referred to in sub-clause (zzzza) of clause (105) of section 65 of the Finance Act, when provided wholly within an airport and classified under sub-clause (zzm) of clause (105) of section 65 of the Finance Act, 1994, from the whole of service tax leviable thereon under section 66 of the Finance Act.