Exempts the taxable servicein relation to execution of a works contract in respect of canals other than those primarily used for the purposes of commerce or industry - 41/2009 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts the taxable servicein relation to execution of a works contract in respect of canals other than those primarily used for the purposes of commerce or industry

[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 23rd October 2009

Notification No. 41/2009-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), 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 (zzzza) of clause (105) of section 65 of the said Act, in relation to execution of a works contract in respect of canals, other than those primarily used for the purposes of commerce or industry, from the whole of service tax leviable thereon under section 66 of the said Act.

[F.No.137/40/2009-CX-4]

(Limatula Yaden)

Deputy Secretary to the Government of India