*** Copy of Notifications No. 18,19 and 20/2003-ST all dated 21.08.2003 are communicated herewith for information and necessary action.
To As per
mailing list (both Dept. & Trade) TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 21ST AUGUST 2003 30 SRAVANA, 1925 (SAKA)
GOVERNMENT
OF INDIA MINISTRY
OF FINANCE (DEPARTMENT
OF REVENUE) NEW
DELHI,. NOTIFICATION No. 18/2003-SERVICE TAX dated
the 21st August, 2003 G.S.R. (E).- In exercise of the powers conferred by 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 service provided to a customer in relation to commissioning or installation by a commissioning and installation agency, other than a commercial concern, from the service tax leviable thereon under section 66 of the said Act. [F.No.
B3/7/2003-TRU] (G. S. Karki) Under Secretary to the
Government of India NOTIFICATION No.19/2003-SERVICE TAXdated the 21st August,
2003
G.S.R. (E).- In exercise of the powers
conferred by 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 service provided to a
customer in relation to commissioning or installation by a
commissioning and installation agency, from so much of the service tax
leviable thereon under section 66 of the said Act, as is in excess of
the amount of service tax calculated on a value which is equivalent to
thirty-three per cent. of the gross amount charged from the customer
under a contract for supplying a plant, machinery or equipment and
commissioning or installation of the said plant, machinery or
equipment, subject to the following conditions, namely:- (i)
the exemption contained in this notification is optional to the
commissioning and installation agency; and (ii)
the benefit under this notification shall be allowed only if the
commissioning and installation agency has not availed the benefit
under the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No. 12/2003-Service Tax dated the 20th
June, 2003, [ G.S.R. 503 (E), dated the 20th June, 2003],
for the said contract; Explanation.- For the purposes of this notification, the gross amount charged shall
include the value of the plant, machinery, equipment, parts and any
other material sold by the commissioning and installation agency,
during the course of providing commissioning or installation service. [F.No.
B3/7/2003-TRU] (G. S. Karki) Under Secretary to the
Government of India
NOTIFICATION No. 20/2003-SERVICE TAXdated
the 21st August, 2003
G.S.R. (E).- In exercise of the powers conferred by 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 service provided to a customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals, from the service tax leviable thereon under section 66 of the said Act. [F.No.
B3/7/2003-TRU]
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