Amendment to service tax notification clarifies the taxable service as transport of goods in containers by rail. The Central Government, invoking powers under sub section (1) of section 93 of the Finance Act, 1994, amends notification No. 1/2006 Service Tax by substituting at S.No.11, column (3) of the Table the entry Transport of goods in containers by rail, thereby revising the notification schedule to specify that service description for service tax purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to service tax notification clarifies the taxable service as transport of goods in containers by rail.
The Central Government, invoking powers under sub section (1) of section 93 of the Finance Act, 1994, amends notification No. 1/2006 Service Tax by substituting at S.No.11, column (3) of the Table the entry Transport of goods in containers by rail, thereby revising the notification schedule to specify that service description for service tax purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.