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Notification No. 41/2010 – Service Tax, New Delhi, the 28th June, 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 following services when provided wholly within the port or other port or airport, namely,-
hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1st March, 2006, G.S.R. 115(E), dated the 1 st March, 2006, with effect from the 1st day of July, 2010, namely:-
“Provided that in case the provider of taxable service is aircraft operator providing the service of air transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the service provider, classification of the service received and address of the service receiver but containing other information in such documents as required under this sub-rule.”.
Notification No. 38/2010-Service Tax- Central Government hereby exempts the taxable service of commercial or industrial construction referred to in sub-clause (zzq) of clause 105 of section 65 of the Finance Act, when provided wholly within the port or other port, for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways, from the whole of service tax leviable thereon under section 66 of the Finance Act.
exempts the taxable service of commercial or industrial construction referred to in sub-clause (zzq) of clause 105 of section 65 of the Finance Act, when provided wholly within the port or other port, for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways, from the whole of service tax leviable thereon under section 66 of the Finance Act.
Notification No. 37/2010-Service Tax Service provided by airports authority or any other person in any airport in respect of the export of said goods.
Notification No. 36/2010 – Service Tax exempts the taxable services specified in clause (A) of section 76 of the Finance Act, 2010 (14 of 2010) other than services referred to in clause (zzc) and (zzzz) of sub-section (105) of section 65 of the Finance Act from so much of the service tax leviable thereon under section 66 of the Finance Act as is in excess of the service tax calculated on a value which is equivalent to the amount of advance payment received before the said appointed date.
M.F.(D.R.) ORDER NO. 1/2010 For the purposes of sub-clauses (zzq) and (zzzh) of clause (105) of section 65 of the Finance Act, the expression ‘authority competent’ includes, besides any Government authority,- 1. architect registered with the Council of Architecture constituted under the Architects Act, 1972( 20 of 1972); or 2. chartered engineer registered with the Institution of Engineers (India); or 3. Licensed surveyor of the respective local body of the city or town or village or development or planning authority;
Notification No. 35/2010-Service Tax, dated 22-6-2010- Section 65(105)(zzzp) of the Finance Act, 1994 – Transport of goods by rail service – Exemption to specified services – Abatement for transport of goods by rail – Amendment in Notification No. 9/2010-ST, dated 27-2-2010
Notification No. 34/2010-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 makes the following further amendment in the notification of the Government of India
