Exempts commercial or industrial construction services provided within port or other ports for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways - 38/2010 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts commercial or industrial construction services provided within port or other ports for construction, repair, alteration and  renovation

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

Government of India

Ministry of Finance

Department of Revenue

New Delhi, the 28th June, 2010

Notification No. 38/2010-Service Tax

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 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.

2. This notification shall come into force on 1st day of July, 2010.

F. No. 334/03/2010-TRU

(K.S.V.V. Prasad)

Under Secretary to the Government of India