7th June, 2005
Notification No. 16/2005-Service Tax
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 commercial or industrial construction service, referred to in sub-clause (zzq) of clause (105) of section 65 of the Finance Act, provided to any person by a commercial concern in relation to construction of port or other port, from the whole of service tax leviable thereon under section 66 of the said Finance Act.
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
Under Secretary to the Government of India