Notification
No. 16/2011 – Service Tax
New Delhi, the 1st March, 2011
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 makes the following further amendments 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, published in the Gazette of India, vide Number
G.S.R.115(E), dated the 1st
March, 2006, namely:-
2. In the said notification, in the Table, after S.No.11 and the entries
relating thereto, the
following S.No. and the entries shall be inserted, namely:-
TABLE
| (1) |
(2) |
(3) |
(4) |
(5) |
| “12. |
(zzzzl) |
Services provided or to be provided, to any person, by
any other person, in relation to transport of
i)
Coastal goods;
ii) Goods through national waterway; or
iii) Goods through inland water. |
- |
75” |
Note.- The principal rules were notified vide notification no. 1/2006-Service
Tax, dated the 1st
March, 2006, published in the Gazette of India, Extraordinary vide Number G.S.R.
115(E), dated the
1st March, 2006 and last amended vide notification No.40/2010-Service Tax, dated
the 28th June,
2010, published on the Gazette of India vide Number G.S.R.561 (E), dated the
28th June, 2010.