Rail Containers for Export Goods Exempted from Service Tax
[Service
Tax Notification No. 33 dated 1st September 2009]
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 service provided to any person in
relation to transport of goods by rail, as referred to in sub-clause (zzzp) of clause (105) of section 65 of the Finance Act,
from the whole of the service tax leviable thereon
under section 66 of the Finance Act,
provided,
nothing contained in this notification shall apply to any service provided or
to be provided, by any person other than government railway, in relation to
transport of goods in containers by rail.
F. No.
356/24/2009-TRU