Exempts repair & maintenance services in relation of Roads - 24/2009 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 27th July, 2009.

Notification No. 24/2009-Service Tax

G.S.R. 551 (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 exempts the taxable service, referred to in sub-clause (zzg) of clause (105) of section 65 of the Finance Act, 1994, provided to any person by any other person in relation to ¹[management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals], from the whole of the service tax leviable thereon under section 66 of the said Finance Act.

[F.No.B-1/1/2009-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

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Notes:-

1. Substituted vide notification no. 54/2010 ST dated 21-12-2010, before it was read as, “management, maintenance or repair of roads”