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of <h1>India Exempts Service Tax on Port Construction Services in 2010; Rescinded in 2012 Under Finance Act 1994</h1> The Government of India, through the Ministry of Finance, issued Notification No. 38/2010-Service Tax, exempting service tax on commercial or industrial construction services provided within ports for the construction, repair, alteration, and renovation of wharves, quays, docks, stages, jetties, piers, and railways. This exemption was enacted under the Finance Act, 1994, and took effect on July 1, 2010. The notification was later rescinded by Notification No. 34/2012-Service Tax on June 20, 2012.
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