Amends notification no. 26/2010 - transport of passengers by air service - effective rate of service tax - 04/2011 – Service Tax - Service Tax

Notification No. 4/2011 – Service Tax

New Delhi, the 1st March, 2011

G.S.R. (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 26/2010-Service Tax, dated the 22nd June, 2010, published in the Gazette of India, Extraordinary, vide number G.S.R. 532(E), dated the 22nd June, 2010, namely:-

In the said Notification,

(i) in clause (a), for the words “rupees one hundred” and “in any class”, the words “rupees one hundred fifty” and “economy class” shall respectively be substituted;

(ii) In clause (b), for the words “rupees five hundred”, the words “rupees seven hundred fifty” shall be substituted’

2. This notification shall come into force on the 1st day of April, 2011.

[F. No. 334/3/2011-TRU]

{SAMAR NANDA)

Under Secretary to the Government of India

Note.- The principal notification No.26/2010-Service Tax, dated the 22nd June, 2010,was published in the Gazette of India, Extraordinary, vide number G.S.R. 532 (E), dated the 22nd June, 2010.