Notification 04/2015 – Amendment in Notification No. 31/2012-Service Tax, dated – 20-06-2012 – Exemption to specified services received by exporter of goods – Substitution of words port or airport with the words port, airport or land customs station

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,

PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 04/2015-Service Tax

New Delhi, the 1st March, 2015

G.S.R. 158(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R 473 (E), dated the 20th June, 2012, namely:-

1. In the said notification, in the Table, against Sl.No. 1, in column (2), for the words “port or airport”, at both the places where they occur, the words “port, airport or land customs station” shall be substituted.

2. This notification shall come into force on the 1st day of April, 2015.

[F. No.334/5/2015 -TRU]

(Akshay Joshi)

Under Secretary to the Government of India

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