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) (herein 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 the taxable service specified in sub-clause (zzh) of clause (105) of section 65 of the Finance Act, provided or to be provided to any person, by a Government owned State or District level laboratory in relation to testing and analysis of water quality, from the whole of service tax leviable thereon under section 66 of the Finance Act.

[F. No. 334/3/2006-TRU]

(G. G. Pai)
Under Secretary to the Government of India