Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 28th June, 2010
Notification No. 42/2010-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, on being satisfied that it is necessary in
the public interest so to do, hereby exempts the taxable service of commercial
or industrial construction referred to in sub-clause (zzq) of clause 105 of
section 65 of the Finance Act, when provided wholly within the airport, from the
whole of service tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on 1st day of July, 2010.
(K.S.V.V. Prasad)
Under Secretary to the Government of India
F. No. 334/03/2010-TRU