Amends Notification No. 09/2010-Service Tax - Amends Notification No. 1/2006-Service Tax, dated the 1st March, 2006 – Abatement of 70% in case of transport of goods by rail. - 40/2011-Service Tax - Service Tax
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Service tax abatement extension: deadline for rail transport abatement moved to January, extending relief applicability. The notification amends paragraph 3 of Notification No.09/2010-Service Tax by substituting the date originally stated as July 2011 with January 2012, thereby extending the period during which the abatement for carriage of goods by rail remains available. The amendment is effected under section 93(1) of the Finance Act, 1994 and issued as Notification No.40/2011-Service Tax dated 14th June, 2011, without changing the substantive terms of the principal notification.
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Service tax abatement extension: deadline for rail transport abatement moved to January, extending relief applicability.
The notification amends paragraph 3 of Notification No.09/2010-Service Tax by substituting the date originally stated as July 2011 with January 2012, thereby extending the period during which the abatement for carriage of goods by rail remains available. The amendment is effected under section 93(1) of the Finance Act, 1994 and issued as Notification No.40/2011-Service Tax dated 14th June, 2011, without changing the substantive terms of the principal notification.
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