[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
29th April,2010
Notification No. 23/2010 - 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 Finance Act),
the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the taxable service referred to in sub-clause
(zzc) of clause (105) of section 65 of the Finance
Act, when provided in relation to Modular Employable Skill courses approved by
the National Council of Vocational Training, by a Vocational Training
Provider registered under the Skill
Development Initiative Scheme with the Directorate General of Employment and
Training, Ministry of Labour and
Employment, Government of India, from the whole of the service tax leviable thereon under section 66 of the Finance Act.
2. This
notification shall come into force on the date of its publication in the
Gazette of India.
[F.No.B-1/13/2010-TRU]
(Prashant Kumar)
Under
Secretary to the Government of India