Section 65(105)(zzzp) of the Finance Act, 1994 – Transport of goods by rail service – Abatement provisions – Amendment in Notification No. 9/2010-ST, dated 27-2-2010 – Exemption extended till 1-1-2012 – NOTIFICATION NO. 40/2011-ST., DATED 14-06-2011

Notification No 09/2010-Service Tax, dated the 27th February 2010 provides abatement to transport of goods by rail. This notification was effective from 01.04.2010 and similar amendments were made and in the previous round, it was made effective from 1 st July 2011. Now it is effective from 01.01.2012.

Notification No. 40/2011-Service Tax

New Delhi, 14th June, 2011

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.09/2010-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. 153 (E), dated the 27th February, 2010, namely:-

2.         In the said notification, in para 3, for the word and figures ‘July, 2011’, the word and figures ‘January, 2012’, shall be substituted.

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

(SAMAR NANDA)

Under Secretary to the Government of India

Note.-  The principal notification No. 09/2010-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. 153(E), dated the 27th February, 2010 and last amended vide Notification No.21/2011-Service Tax, dated the 30thMarch,2011 was published vide number G.S.R.  268(E) dated 30thMarch, 2011.

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