[TO
BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(Department of Revenue)
New Delhi, the 26th June, 2008
Notification
No. 29/2008 – Service Tax
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 of supply of a goods carriage, without transferring right of
possession and effective control of such goods carriage, referred to in
sub-clause (zzzzj) of clause (105) of section 65 of the Finance Act, provided by
any person to a goods transport agency for use by the said goods transport
agency to provide any service, referred to in sub-clause (zzp) of clause (105)
of section 65 of the Finance Act, to a customer in relation to transport of
goods by road in the said goods carriage, 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 Official Gazette.
(G.G.
Pai)
Under Secretary to the Government of India
[F.
No. 334/105/2008-TRU]