Notification
No. 10/2011 – 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 an
airport and classified under sub-clause (zzm) of clause (105) of section 65 of
the Finance Act, 1994, from the whole of service tax leviable thereon under
section 66 of the Finance Act.