[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)
NOTIFICATION
No.
36/2016-Service Tax
New Delhi, the
23rd June, 2016
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), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts the taxable services by way of transportation of goods by a
vessel from outside India upto the customs station in India with respect to
which the invoice for the service has been issued on or before the 31st May,
2016, from the whole of service tax leviable thereon, subject to the condition
that the import manifest or import report required to be delivered under
section 30 of the the Customs Act, 1962 (52 of 1962) has been delivered on or
before the 31st May, 2016 and the service provider or recipient produces
Customs certified copy of such import manifest or import report.
[F.No.
B-1/21/2016 - TRU]
(Mohit
Tiwari)
Under
Secretary
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