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Notification New Delhi, the 1
st
March, 2011
No.8/2011 – 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
services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65 of the
Finance Act, provided to any person located in India, when the goods are transported from a place
located outside India to a final destination which is also outside India, from the whole of service tax
leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on the 1
st
day of April, 2011.
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