EXPORT IMPORT DATA
  
Date 1-Mar-2015 Issuing Authority Service Tax
Notification Number 04/2015 Authority Type Notification
Subject Seeks to amend notification No. 31/2012-Service Tax, dated 20th June, 2012, so as to exempt services provided for transportation of export goods by road from the place of removal to a land customs station (LCS).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 1st March, 2015

NOTIFICATION N0. 04/2015-Service Tax,

G.S.R. --- (E).- In exercise of the powers conferred by sub-section (1) of section 93 of

the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary

in the public interest so to do, hereby makes the following further amendment in the notification

of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2012-

Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide G.S.R 473 (E), dated the 20th June, 2012, namely:-

1. In the said notification, in the Table, against Sl.No. 1, in column (2), for the words “port or

airport”, at both the places where they occur, the words “port, airport or land customs station”

shall be substituted.

2. This notification shall come into force on the 1st day of April, 2015.

[F. No.334/5/2015 -TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-Section (i) by notification No. 31/2012 - Service Tax, dated the 20th June, 2012,

vide G.S.R. 473 (E), dated the 20th June, 2012.

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