Agri, Export and Earth Moving Services within
Port Exempted
[Service Tax Notification No. 41
dated 28th June 2010]
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 following services when provided wholly within the port or other port or
airport, namely,-
(i) taxable service provided by a cargo handling agency in relation
to, agricultural produce or goods intended to be stored in a cold storage;
(ii) taxable service
provided by storage or warehouse keeper in relation to storage and warehousing
of agricultural produce or any service provided for storage of or any service
provided by a cold storage;
(iii) taxable service in
relation to transport of export goods in an aircraft by an aircraft operator;
(iv) taxable service of
site formation and clearance, excavation and earthmoving and demolition and
such other similar activities.
2. This
notification shall come into force on 1st day of July, 2010.
[F.
No. 334/3/2010 -TRU]