GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 41/2009-Service Tax
New Delhi, the 23rd October 2009.
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), 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 (zzzza) of clause (105) of section
65 of the said Act, in relation to execution of a works contract in respect of
canals, other than those primarily used for the purposes of commerce or
industry, from the whole of service tax leviable thereon under section 66 of the
said Act.
[F.No.137/40/2009-CX-4]
(Limatula Yaden)
Deputy Secretary to the Government of India