Government of India
Ministry of Finance
Department of Revenue
Notification
No. 12/2010-Service Tax
New Delhi, the 27th February, 2010
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
(zzd) of clause (105) of section 65 of the Finance Act, in relation to the
following from the whole of the service tax, namely:-
(i) erection, commissioning or installation of mechanised food grain handling
systems;
(ii) erection, commissioning or installation of equipment for setting up or
substantial expansion of cold storage;
(iii) installation and commissioning of machinery or equipment for initial
setting up or
substantial expansion of units for processing agricultural, apiary,
horticultural, dairy, poultry, aquatic and marine products and meat.
2. This notification shall come into force on the date of its publication in the
Gazette of
India.
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India