Service tax
Notification No- 25/2007-ST, dated 22.5.2007
Exemption on commercial or industrial
construction service
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 Finance Act), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby exempts commercial or
industrial construction service, referred to in sub-clause (zzq) of clause (105)
of section 65 of the Finance Act, and services provided in relation to the
execution of works contract, referred to in sub-clause (zzzza) of clause (105)
of section 65 of the Finance Act, provided to any person by any other person in
relation to construction of port or other port, from the whole of the service
tax leviable thereon under section 66 of the Finance Act.
Explanation.- For the purposes of this notification, it is hereby declared
that,-
(i) commercial or industrial construction service or services provided in
relation to the execution of works contract in relation to construction of port
or other port shall not include services of completion and finishing, repair,
alteration, renovation, restoration, maintenance or repair provided in relation
to existing port or other port; and
(ii) “port” and “other port” have the meanings respectively assigned to them in
clauses (81) and (76) of section 65 of the Finance Act.
2. This notification shall come into force on the 1st day of June, 2007.
[F. No. B1/5/2007-TRU]
(G.G. Pai)
Under Secretary to the Government of India
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