GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, dated the 24th February, 2009
Notification No. 8 /2009 – 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 all the taxable services specified in
sub-section 105 of section 65 of the Finance Act from so much of service tax
leviable there on under section 66 of the Finance Act, as is in excess of the
rate of ten per cent of the value of taxable services.
(Unmesh Sharad Wagh)
Under Secretary to the Government of India
[F. No. 354/210/2008-TRU(part)]