[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 1
st September, 2009Notification No. 33/2009 - 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 provided to any person in relation to transport of goods by rail, as
referred to in sub-clause (zzzp) 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,
provided, nothing contained in this notification shall apply to any service provided or
to be provided, by any person other than government railway, in relation to transport of goods
in containers by rail.
F. No. 356/24/2009- TRU
Prashant Kumar
Under Secretary to the Government of India
CAclubindia
