[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 2nd 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 30th day of September,
2012.
TABLE
Sl.
No. |
Description
of taxable services |
1. |
Service of transportation of passengers, with or without
accompanied belongings, by railways in -- (A) first class; or (B) an air conditioned coach |
2. |
Services by way of transportation of goods by railways |
[F. No. 334/1/2012-TRU]
(Vikas)
Under Secretary
to the Government of India