Commercial or industrial construction service [section 65(105)(zzq)] or works contract service [section 65(105)(zzzza)] is used for construction of an immovable property. Renting of an immovable property is leviable to service tax [section 65(105)(zzzz)]
therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said Rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 102/2006-Customs, dated the 29th September, 2006, published in the Gazette of India vide number G.S.R.605 (E), dated the 29th September, 2006, namely
therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said Rules, the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 117/2003-Customs, dated 24th July, 2003, published in the Gazette of India vide number G.S.R.582 (E), dated the 24th July, 2003, namely.
In exercise of the powers conferred under Paragraphs 2.1, 2.4 and 2.29 of the Foreign Trade Policy, 2004-2009, the Director General of Foreign Trade hereby replaces existing Para 3 of Public Notice No. 61(RE-2007)/2004-2009.
In exercise of the powers conferred under Paragraphs 2.1, 2.4 and 2.29 of the Foreign Trade Policy, 2004-2009, the Director General of Foreign Trade hereby amends Para 1 and Para 3 of Public Notice No. 62(RE-2007)/2004-2009, dated 08.10.2007.
Notification No. 1-Income Tax It is hereby notified for general information that the organization Kripa Foundation, Mumbai has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with rules 5C and 5E of the Income-tax Rules, 1962 (said Rules) with effect from 1-4-2002 in the category of ‘other Institution’ partly
The principal notification No. 106/2003-Customs, dated the 10th July, 2003, published in the Gazette of India vide number G.S.R.537 (E), dated the 10th July, 2003 and was amended vide notification No. 136/2003-Customs, dated the 3rd September, 2003, published in the Gazette of India vide number G.S.R.703 (E), dated the 3rd September, 2003.
In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-09, the Director General of Foreign Trade hereby makes the following amendments in the Handbook of Procedures.
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 122/2007-Customs (N.T.), dated, the 17th December, 2007 (S.O.2137 (E) dated 17th December, 2007).
Airlines, Shipping Lines Service Providers provide services which include services provided from Country X to Country Y routes (not touching India at all). Such services are not originating from India. Accordingly only receipts of FX for providing services from India (i.e. routes originating from India or touching India as per route charter) are entitled and therefore, route-wise bifurcation should be called.