Notification New Delhi, the 27
th
February, 2010
No. 15/2010-Service Tax
G.S.R. (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of
section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the
following rules further to amend the Service Tax (Determination of Value) Rules, 2006,
namely :-
1. (1) These rules may be called the Service Tax (Determination of Value) Amendment
Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax (Determination of Value) Rules, 2006, in rule 6, in sub-rule (2), after
clause (iv), the following clause shall be inserted, namely:-
“(v) the taxes levied by any Government on any passenger travelling by air, if
shown separately on the ticket, or the invoice for such ticket, issued to the
passenger.”
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 12/2006-Service Tax, dated the
19
th
April, 2006 and published in the Gazette of India, Extraordinary vide number G.S.R.
228(E), dated the 19
th
April, 2006 and last amended vide notification No.29/2007-Service
Tax, dated the 22
nd
May, 2007 published vide number G.S.R. 375 (E), dated the 22
nd
May,
2007.