SECTION 66B OF THE FINANCE ACT, 1994 - CHARGE OF SERVICE TAX ON AND AFTER FINANCE ACT, 2012 - EXEMPTION TO RAILWAYS

Posted Date : 02-Jul-2012 , 07:30:10 pm | Posted By CASANSAAR print

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

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 2^nd July, 2012

Notification No. 43/2012-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 said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services of the description mentioned in the Table below, provided by the Indian Railways from the whole of service tax leviable thereon under section 66B of the said Act, with effect from the date of publication of this notification in the Official Gazette, upto and including the 30^th day of September, 2012.

TABLE

Sl. No.

Description of taxable services

Service of transportation of passengers, with or without accompanied belongings, by railways in --

(A) first class; or

(B) an air conditioned coach

Services by way of transportation of goods by railways

[F. No. 334/1/2012-TRU]

(Vikas)

Under Secretary to the Government of India

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