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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]


GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 36/2016-Service Tax
New Delhi, the 23
rd
June, 2016

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), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the taxable services by way of transportation of
goods by a vessel from outside India upto the customs station in India with respect to which the
invoice for the service has been issued on or before the 31
st
May, 2016, from the whole of
service tax leviable thereon, subject to the condition that the import manifest or import report
required to be delivered under section 30 of the the Customs Act, 1962 (52 of 1962) has been
delivered on or before the 31
st
May, 2016 and the service provider or recipient produces Customs
certified copy of such import manifest or import report.

[F.No. B-1/21/2016 - TRU]

(Mohit Tiwari)
Under Secretary
notifications no 36 2016 service tax | iKargos