[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
Government of
India
Ministry of Finance
Department of Revenue
New Delhi, the
28th June, 2010
Notification
No. 42/2010-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 of commercial or industrial construction referred to in
sub-clause (zzq) of clause 105 of section 65 of the
Finance Act, when provided wholly within the airport, from the whole of service
tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force
on 1st day of July, 2010.
F. No. 334/03/2010-TRU
(K.S.V.V.
Prasad)
Under Secretary to the Government of India