GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE  COMMISSIONER OF CENTRAL EXCISE

CHENNAI-III-COMMISSIONERATE

121, Mahatma Gandhi Road,  Nungambakkam, Chennai600034.

SERVICE TAX TRADE NOTICE NO. 10/2004                    Dated:  06.04.2004

Sub: Service Tax – Communication of Notification

         No:04/2004 dated:31.03.2004  – Reg.

                                     ----                                          

Copy of Notification No:04/2004 – ST dated:31.03.2004 of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs is communicated herewith for information and necessary action. The content of this trade notice is brought to the knowledge of all concerned.

                                                      (U.NIRANJAN)

 JOINT COMMISSIONER

CHENNAI III

(Issued from File C.No.IV/16/302/2003 S.Tax)

To

As per mailing list (Both Trade and Dept.)

______________________________________________________________________

TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA EXTRAORDINARY,DATED THE 31^st MARCH,2004

11CHAITRA,1926(SAKA)

GOVERNMENT OF INDIA

MINISTRTY OF FINANCE

DEPARTMENT OF REVENUE

NOTIFICATION

No. 4 /2004-Service Tax

New Delhi, the 31^st March,2004.

11Chaitra,1926 (SAKA)

G.S.R248. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs ( Department of Revenue), No. 17/2002-ServiceTax, dated the 21^st November, 2002, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 21^st November, 2002, vide, G.S.R.777(E), dated the 21^st November 2002, except as respects things done or omitted to be done before such supersession, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section (1) of section 65 of the said Act provided to a developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable thereon under section 66 of the said Act, subject to the following conditions, namely:-

(i) the developer has been approved by the Board of Approvals to develop, operate and maintain the Special Economic Zone;

(ii) the unit of the Special Economic Zone has been approved by the Development Commissioner or Board of Approvals, as the case may be, to establish the unit in the Special Economic Zone;

(iii) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the said taxable services.

Explanation .- For the purposes of this notification,-

(1) “ Board of Approvals ” means the combined Board of Approvals for export oriented unit and Special Economic Zone units, as notified in the Official Gazette, from time to time by the Government of India in the Ministry of Commerce and Industry;

(2) “developer” means a person engaged in development or operation or maintenance of Special Economic Zone, and also includes any person authorised for such purpose by any such developer;

(3) “ Special Economic Zone” means a zone specified as Special Economic Zone by the Central Government in the notification issued under clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944).

[F. No. 305/55/2003-FTT]

( V.Kezo )

Under Secretary to the Government of India

TO BE PUBLISHED IN PART II SECTION 3 SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 15^TH JULY, 2005

24 ASADHA, 1927 (SAKA)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

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New Delhi dated the 15th July, 2005

24 Asadha, 1927 (Saka)

NOTIFICATION

No.29/2005-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) (hereinafter referred to as the Finance Act), the         Central Government, being satisfied that it is necessary in the public interest so to do,      hereby exempts the taxable service, referred to in sub-clause (zzn) of clause (105) of       section 65 of the Finance Act, provided to any person, by an aircraft operator, in relation         to transport of export goods by aircraft, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.

[F.No.332/10/2005-TRU]

(Ajay)

Under Secretary to the Government of India