Amends Notification No. 08/2010-Service Tax, dated the 27th February, 2010 - Exempts services provided in relation to transport of goods by rails for specified goods - Service Tax on rail freight deferred for further 3 months - 21/2010 - Service Tax
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Service tax deferral for rail freight: effective date shifted later, extending the period before levy applies. Amendment postpones the effective date for service tax on rail transport of specified goods by substituting the month 'April' with 'July' in paragraph 2 of the principal notification, exercising powers under the Finance Act and citing public interest; no other substantive changes to scope or conditions are made.
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.
Service tax deferral for rail freight: effective date shifted later, extending the period before levy applies.
Amendment postpones the effective date for service tax on rail transport of specified goods by substituting the month 'April' with 'July' in paragraph 2 of the principal notification, exercising powers under the Finance Act and citing public interest; no other substantive changes to scope or conditions are made.
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