Service tax exemption for works contract services within airports removes service tax liability under the Finance Act. Services in relation to works contracts provided wholly within an airport and classified under the specified sub clause of section 65 are exempted from the whole of the service tax leviable under section 66 of the Finance Act by central notification under section 93(1); the exemption instrument was later rescinded by a subsequent notification.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for works contract services within airports removes service tax liability under the Finance Act.
Services in relation to works contracts provided wholly within an airport and classified under the specified sub clause of section 65 are exempted from the whole of the service tax leviable under section 66 of the Finance Act by central notification under section 93(1); the exemption instrument was later rescinded by a subsequent notification.
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