Government of India
Ministry of Finance
Department of Revenue
Notification
No. 15/2010-Service Tax
New Delhi, the 27th February, 2010
G.S.R. (E).- In exercise of the powers conferred by clause (aa) of sub-section
(2) of
section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby
makes the following rules further to amend the Service Tax (Determination of
Value) Rules, 2006, namely :-
- (1) These rules may be called the Service Tax (Determination of Value)
Amendment
Rules, 2010.
(2) They shall come into force on the date of their publication in the Official
Gazette.
- In the Service Tax (Determination of Value) Rules, 2006, in rule 6, in
sub-rule (2), after clause (iv), the following clause shall be inserted,
namely:-
“(v) the taxes levied by any Government on any passenger travelling by air, if
shown separately on the ticket, or the invoice for such ticket, issued to the
passenger.”
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 12/2006-Service
Tax, dated the
19th April, 2006 and published in the Gazette of India, Extraordinary vide
number G.S.R.
228(E), dated the 19th April, 2006 and last amended vide notification
No.29/2007-Service
Tax, dated the 22nd May, 2007 published vide number G.S.R. 375 (E), dated the
22nd May,2007.