SERVICE TAX TRADE NOTICE NO.03/2003   DATED: 13/01/2003

 

          Sub.: Service Tax – Communication of Notification 18/2002 – ServiceTax – Dated 16.12.2002 – Regaring.

 

     Government of India, Ministry of Finance and Company Affairs, Department of Revenue, Notification 18/2002 Service Tax Dated 16.12.2002, is communicated herewith for information and necessary action.

 

(Issued from File C.No.IV/16/302/2003 S.Tax)

 

                                                            sd/-

 

(P.V.R. REDDY)

ADDITIONAL COMMISSIONER

CHENNAI III

To

As per mailing list (Both Dept. & Trade)

MINISTRYOF FINANCE AND COMPANY AFFAIRS

(Department of Revenue)

NOTIFICATION

New Delhi, the 16th December 2002

No.18/2002 – Service Tax

            G.S.R. 823 (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 service provided by a consulting engineer to a client on transfer of technology from so much of the service tax leviable thereon under section 66 of the said Act, as is equivalent to the amount of cess paid on the said transfer of technology under the provisions of Section 3 of the Reserarch and Development Cess Act, 1986 (32 of 1986)

 

[F.No.177/4/2002 Cx-4]

 

Sd/----

SURAKSHA KATIYAR

UNDER SECRETARY