Exempts services in relation to construction of port or other port

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..... CTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi , the 22 nd May, 2007 1 Jyaistha, 1929 (Saka) Notification No. 25/2007 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 Finance Act), the Central Government .....

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..... of port or other port shall not include services of completion and finishing, repair, alteration, renovation, restoration, maintenance or repair provided in relation to existing port or other port; and (ii) port and other port have the meanings respectively assigned to them in clauses (81) and (76) of section 65 of the Finance Act. 2. This notification shall come into force on the 1 st .....

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