Notification
No. 11/2011 – Service Tax
New Delhi, the 1st March, 2011
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,
on being satisfied that it is necessary in the public interest so to do, hereby
exempts services provided
in relation to the execution of works contract, referred to in sub-clause (zzzza)
of clause (105) of
section 65 of the Finance Act, when provided wholly within the port or other
port, for construction,
repair, alteration and renovation of wharves, quays, docks, stages, jetties,
piers and railways from the
whole of service tax leviable thereon under section 66 of the Finance Act.