Exempts services provided in relation to the execution of works contract - when provided wholly within the port or other port, for construction, repair, alteration and renovation of wharves, quays, docks, stages, jetties, piers and railways - 11/2011 – Service Tax - Service Tax
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Service tax exemption for port-based works contracts: services for construction, repair or renovation of port structures excluded from levy. Exempts services in relation to execution of works contracts provided wholly within a port for construction, repair, alteration or renovation of wharves, quays, docks, stages, jetties, piers and railways from the whole of service tax leviable thereon under the Finance Act; the exemption was later rescinded by a subsequent notification.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 port-based works contracts: services for construction, repair or renovation of port structures excluded from levy.
Exempts services in relation to execution of works contracts provided wholly within a port for construction, repair, alteration or renovation of wharves, quays, docks, stages, jetties, piers and railways from the whole of service tax leviable thereon under the Finance Act; the exemption was later rescinded by a subsequent notification.
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