CBEC vide Notification No. 35/2016- Service Tax dated 23 June 2016 has granted exemption from levy of KKC on the invoices which were issued before 1 June 2016, subject to condition that the provision of service has been completed before the 1 June 2016.
Also, CBEC, vide Notification No. 36/2016 –Service Tax dated 23 June 2016 has granted exemption from whole of the levy of Service Tax with respect to services provided by way of transportation of goods by a vessel from outside India upto the customs station in India, subject to certain conditions.
We have captured the same in our newsflash.