| Date: |
23-06-2016
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| Notification No: |
Service Tax Notification No. 35/2016 (ST)
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| Issuing Authority: |
Service Tax
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| Type: |
Notification
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| File No: |
F. No. B-1/21/2016 - TRU |
| Subject: |
Seeks to exempt taxable services from the whole of Krishi Kalyan Cess leviable thereon with respect to which the invoice for the service has been issued on or before 31st May, 2016 subject to the condition that the provision of the service has been completed on or before 31st May, 2016.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 35/2016-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), read with sub-section (5) of
section 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
taxable services with respect to which the invoice for the service has been
issued on or before the 31st May, 2016, from the whole of Krishi Kalyan Cess
leviable thereon, subject to condition that the provision of service has been
completed on or before the 31st May, 2016.
[F. No. B-1/21/2016 - TRU]
(Mohit Tiwari)
Under Secretary
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