Service Tax : Section 65(105)(zzzzl) of the Finance Act, 1956 – Transportation of coastal goods and goods transported through National Waterways and inland water – Abatement provisions – Amendment in Notification No. 1/2006-ST, dated 1-3-2006
NOTIFICATION NO. 16/2011 – 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Notification No. 1/2006-ST, dated 1-3-2006, published in the Gazette of India, vide number G.S.R.115(E), dated the 1st March, 2006, namely :—
2. In the said notification, in the Table, after S.No.11 and the entries relating thereto, the following S.No. and the entries shall be inserted, namely :—
TABLE
| (1) | (2) | (3) | (4) | (5) |
| “12. | (zzzzl) | Services provided or to be provided, to any person, by any other person, in relation to transport of – | – | 75” |
| (i) Coastal goods; | ||||
| (ii) Goods through national waterway; or | ||||
| (iii) Goods through inland water. |
