Prescribes effective rate of service tax on Services provided or to be provided, to any person, by any other person, in relation to transport of- Coastal goods; ii) Goods through national waterway; or iii) Goods through inland water - Amends notification no. 1/2006 - 16/2011 – Service Tax - Service Tax

Notification No. 16/2011 Service Tax New Delhi, the 1st March, 2011 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) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax , dated the 1st March, 2006, published in the Gazette of India, vide Number G.S.R.115(E), dated the 1 st March, 2006, namely:- 2. In the said notification, in the Table, after S.No.11 and the entries relating thereto, the following S.No. and the entries shall be inserted, namely:- TABLE (1) (2) (3) (4) (5) 12. (zzzzl) Services provided or to be provided, to any person, by any other person, in relation to transport of-) Coastal goods; ii) Goods through national waterway; or iii) Goods through inland water. - 75 [F. No. 334/3/2011-TRU] (SAMAR NANDA) Under Secretary to the Government of India Note.- The principal rules were notified vide notification no. 1/2006-Service Tax , dated the 1 st March, 2006, published in the Gazette of India, Extraordinary vide Number G.S.R. 115(E), dated the 1st March, 2006 and last amended vide notification No.40/2010-Service Tax , dated the 28th June, 2010, published on the Gazette of India vide Number G.S.R.561 (E), dated the 28th June, 2010.