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Exemption services provided outside India when transportation has taken place outside India and final destination is also outside India. - 08/2011 – Service Tax - Service Tax

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Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Notification No.8/2011 – Service Tax

New Delhi, the 1st March, 2011

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 services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65 of the Finance Act, provided to any person located in India, when the goods are transported from a place located outside India to a final destination which is also outside India, from the whole of service tax leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on the 1st day of April, 2011.

[F. No. 334/3/2011-TRU]


Under Secretary to the Government of India

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