Exempts services in relation to construction of port or other port - 025/2007 - Service Tax

Service tax exemption for port construction: construction and works-contract services excluded from tax, subject to specified exclusions.

Exempts commercial or industrial construction service and services in relation to execution of works contract supplied for construction of a port or other port from service tax under the Finance Act, excluding completion, finishing, repair, alteration, renovation, restoration, maintenance or repair of existing ports; defines 'port' and 'other port' by reference to section 65 and states the exemption's effective date, with the notification later rescinded by a subsequent notification.