Amends Notification No. 09/2010-Service Tax, dated the 27th February, 2010 - Amends Notification No. 1/2006-Service Tax, dated the 1st March, 2006 – Abatement of 70% in case of transport of goods by rail - Service Tax on rail freight deferred for further 3 months - 22/2010 - Service Tax
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Service tax deferment on rail freight extended by substituting April with July, postponing the levy for three months. Substitutes the word 'April' with 'July' in paragraph 3 of Notification No. 09/2010-Service Tax, thereby extending the deferment of service tax on rail freight for an additional three-month period under the powers of section 93(1) of the Finance Act, 1994.
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Provisions expressly mentioned in the judgment/order text.
Service tax deferment on rail freight extended by substituting April with July, postponing the levy for three months.
Substitutes the word 'April' with 'July' in paragraph 3 of Notification No. 09/2010-Service Tax, thereby extending the deferment of service tax on rail freight for an additional three-month period under the powers of section 93(1) of the Finance Act, 1994.
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