Exempts services in relation to construction of port or other port - 025/2007 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts services in relation to construction of port or other port

[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 22^nd May, 2007

  1 Jyaistha, 1929 (Saka)

Notification No. 25/2007 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 commercial or industrial construction service, referred to in sub-clause (zzq) of clause (105) of section 65 of the Finance Act, and services provided in relation to the execution of works contract, referred to in sub-clause (zzzza) of clause (105) of section 65 of the Finance Act, provided to any person by any other person in relation to construction of port or other port, from the whole of the service tax leviable thereon under section 66 of the Finance Act.

Explanation.- For the purposes of this notification, it is hereby declared that,-

(i) commercial or industrial construction service or services provided in relation to the execution of works contract in relation to construction of port or other port shall not include services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repair provided in relation to existing port or other port; and

(ii) port and other port have the meanings respectively assigned to them in clauses (81) and (76) of section 65 of the Finance Act.

2. This notification shall come into force on the 1^st day of June, 2007.

[F. No. B1/5/2007-TRU]

(G.G. Pai)

Under Secretary to the Government of India