Amends notification no. 24/2009 - management, maintenance and repair service - exemption extended to repair of roads, bridges, tunnels, dams, airports, railways and transport terminals - 54/2010 - Service Tax
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Service tax exemption for management, maintenance or repair expanded to include bridges, tunnels, dams, airports, railways and transport terminals. The notification substitutes the phrase 'management, maintenance or repair of roads' with 'management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals', expanding the category of services eligible for exemption. The amendment is made under sub-section (1) of section 93 of the Finance Act, 1994 by modification of Notification No. 24/2009-Service Tax.
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 management, maintenance or repair expanded to include bridges, tunnels, dams, airports, railways and transport terminals.
The notification substitutes the phrase "management, maintenance or repair of roads" with "management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals", expanding the category of services eligible for exemption. The amendment is made under sub-section (1) of section 93 of the Finance Act, 1994 by modification of Notification No. 24/2009-Service Tax.
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