Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 2nd July, 2012
Notification No. 43/2012-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
said Act), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts the taxable services of the
description mentioned in the Table below, provided by the Indian Railways from
the whole of service tax leviable thereon under section 66B of the said Act,
with effect from the date of publication of this notification in the Official
Gazette, upto and including the 30th day of September, 2012.
TABLE
| Sl. No. |
Description of taxable services |
| 1. |
Service of transportation of passengers, with or
without accompanied belongings, by railways in --
(A) first class; or
(B) an air conditioned coach |
| 2. |
Services by way of transportation of goods by
railways |
(Vikas)
Under Secretary to the Government of India
[F. No. 334/1/2012-TRU]