GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi,the 29th April,2010
Notification No. 23/2010 - 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 referred to in
sub-clause (zzc) of clause (105) of section 65 of the Finance Act, when provided
in relation to Modular Employable Skill courses approved by the National Council
of Vocational Training, by a Vocational Training Provider registered under the
Skill Development Initiative Scheme with the Directorate General of Employment
and Training, Ministry of Labour and Employment, Government of India, from the
whole of the service tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on the date of its publication in the
Gazette of India.
[F.No.B-1/13/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India