| Date: |
27-02-2010
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| Notification No: |
Service Tax Notification No 10/2010 (ST)
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| Issuing Authority: |
Service Tax
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| Type: |
Notification
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| File No: |
334/1/2010 -TRU |
| Subject: |
Exemption to taxable service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under the Seeds Act, 1966
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Government of India
Ministry of Finance
Department of Revenue
Notification No. 10/2010-Service Tax
New Delhi, the 27th February, 2010
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 service provided by a
Central or State Seed Testing Laboratory and Central or State Seed Certification
Agency notified under the Seeds Act, 1966 (54 of 1966) to any person, in
relation to technical testing and analysis as referred to in sub-clause (zzh) of
clause (105) of section 65 of the Finance Act, and technical inspection and
certification of seeds as referred to in sub-clause (zzi) of clause (105) of
section 65 of the Finance Act, from the whole of the service tax leviable
thereon under section 66 of the Finance Act.
2. This notification shall come into force on the date of its publication in the
Gazette of
India.
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India
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