Service Tax Exempted on Transport of Goods in Containers by Rail

[Service Tax Notification No. 34 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1st March 2006, G.S.R. 115(E), dated the 1st March, 2006, namely:-

2.   In the said notification, in the Table, in S.No.11 for the entry in column (3), the following entry shall be substituted, namely:-

“Transport of goods in containers by rail.”

F. No. 356/24/2009-TRU

Earlier Notification on the Subject

[Service Tax Notification No. 29 dated 31st August 2009]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1 st March, 2006, G.S.R. 115(E), dated the 1 st March, 2006, with effect from the 1st day of September, 2009 namely:-

2.   In the said notification, in the Table, in S.No.11 for the entry in column (3), the following entry shall be substituted, namely:-

“Transport of goods by rail.”

F. No. 356/24/2009-TRU