GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 27th July, 2009.
Notification No. 24/2009-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, referred to in
sub-clause (zzg) of clause (105) of section 65 of the Finance Act,1994, provided
to any person by any other person in relation to management, maintenance or
repair of roads, from the whole of the service tax leviable thereon under
section 66 of the said Finance Act.
(Prashant Kumar)
Under Secretary to the Government of India
[F.No.B-1/1/2009-TRU]