NTF. NO. 04/2015-ST, DT. 01/03/2015
- Document type
- Notification
- Dated
- Category
- ST Notifications 2015
Seeks to amend notification No. 31/2012-Service Tax, dated 20th June, 2012, so as to exempt services provided for transportation of export goods by road from the place of removal to a land customs station (LCS)
NTF. NO. 04/2015-ST, DT. 01/03/2015
Seeks to amend notification No. 31/2012-Service Tax, dated 20th June, 2012, so as to exempt services provided for transportation of export goods by road from the place of removal to a land customs station (LCS)
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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R 473 (E), dated the 20th June, 2012, namely:-
1. In the said notification, in the Table, against Sl.No. 1, in column (2), for the words “port or airport”, at both the places where they occur, the words “port, airport or land customs station” shall be substituted.
2. This notification shall come into force on the 1st day of April, 2015.
[F. No.334/5/2015 -TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) by notification No. 31/2012 - Service Tax, dated the 20th June, 2012, vide G.S.R. 473 (E), dated the 20th June, 2012.