Section 93 of the Finance Act, 1994 - Power to grant exemption from Service Tax - Exemption to maintenance of roads
Notification No. 24/2009-Service Tax, dated 27-7-2009, issued by Department of Revenue, Ministry of Finance
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, referred to in sub-clause (zzg) of clause (105) of section 65 of the Finance Act, 1994, provided to any person by any other person in relation to management , maintenance or repair of roads, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.
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