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        Service Tax

        Exempts commercial or industrial construction services provide wholly within the airport - 42/2010 - Service Tax

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        Service tax exemption for airport construction services: construction provided wholly within airports was exempted from service tax. Exempts the taxable service of commercial or industrial construction when provided wholly within an airport from the whole of service tax leviable thereon under the Finance Act; the exemption was made effective on 1st July, 2010 and is later recorded as rescinded by a subsequent notification.
                          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 exemption for airport construction services: construction provided wholly within airports was exempted from service tax.

                                Exempts the taxable service of commercial or industrial construction when provided wholly within an airport from the whole of service tax leviable thereon under the Finance Act; the exemption was made effective on 1st July, 2010 and is later recorded as rescinded by a subsequent notification.


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