| Date: |
23-06-2016
|
| Notification No: |
Service Tax Notification No. 36/2016 (ST)
|
| Issuing Authority: |
Service Tax
|
| Type: |
Notification
|
| File No: |
F.No. B-1/21/2016 - TRU |
| Subject: |
Seeks to exempt service tax on taxable services by way of transportation of goods by a vessel from outside India upto customs station in India with respect to which the invoice for the service has been issued on or before 31st May, 2016 subject to the condition of production of customs certified copy of the import manifest or import report required to be delivered under section 30 of the Customs Act, 1962.
|
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 36/2016-Service Tax
New Delhi, the 23rd June, 2016
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, being
satisfied that it is necessary in the public interest so to do, hereby exempts
the taxable services by way of transportation of goods by a vessel from outside
India upto the customs station in India with respect to which the invoice for
the service has been issued on or before the 31st May, 2016, from the whole of
service tax leviable thereon, subject to the condition that the import manifest
or import report required to be delivered under section 30 of the the Customs
Act, 1962 (52 of 1962) has been delivered on or before the 31st May, 2016 and
the service provider or recipient produces Customs certified copy of such import
manifest or import report.
[F.No. B-1/21/2016 - TRU]
(Mohit Tiwari)
Under Secretary
|
|
|