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of <h1>Service Tax Exemption for Works Contracts under JNNURM and Rajiv Awaas Yojana, per Finance Act 1994, Section 66.</h1> The Central Government, under the Finance Act of 1994, exempts the service tax on the execution of works contracts related to the Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana. This exemption applies to services involving the construction or completion and finishing of new residential complexes. The exemption, enacted for public interest, removes the service tax obligation under section 66 of the Finance Act for these specific projects. This notification, identified as No. 6/2011, was issued on March 1, 2011, and later rescinded by Notification No. 34/2012 on June 20, 2012.
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