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Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease

Service Tax - 41/2016 - Dated:- 22-9-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION .....

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section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is nece .....

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t Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industria .....

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