Notification
No.8/2011 – 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 the taxable
services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105)
of section 65 of the
Finance Act, provided to any person located in India, when the goods are
transported from a place
located outside India to a final destination which is also outside India, from
the whole of service tax
leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on the 1st day of April, 2011.