Exempts commercial or industrial construction services provided within port or other ports for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways - 38/2010 - Service Tax

Service tax exemption for port construction services removes tax on specified works carried out wholly within port premises.

Exempts the taxable service of commercial or industrial construction provided wholly within a port for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways from service tax; the exemption is territorial in scope, limited to services provided wholly within a port, and was instituted by executive notification subject to later rescission.