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Special provision for exemption in certain cases relating to construction of airport or port.

Section 103 - Act - Service Tax - Section 103 - 1[ 103. (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of Fe .....

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March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date, subject to the condition that Ministry of Civil Aviation or, as the case may be, the Ministry of Shipping in the Government of India certifies that th .....

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