Rule 31 - Omitted - Special Economic Zones Rules, 2006

1 [ ******* ] ******** Notes 1. Omitted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as Exemption from service tax 31. The exemption from payment of service tax on taxable services under section 65 of the Finance Act, 1994 (32 of 1994) rendered to a Developer or a Unit (including a Unit under construction) by any service provider shall be available for the authorized operations in a Special Economic Zone.