| SERVICE TAX TRADE NOTICE NO. 21/2003
Dated: 10.7.2003
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| Sub | Service Tax – Corrigendum to Circular No.59/8/2003 dated 20.06.2003 – communicated - Reg |
Copy of Letter F.No.B3/7/2003-TRU dated 24.06.2003 of Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi is communicated herewith for information and necessary action.
Sd/-
(P.V.R.REDDY)
ADDITIONAL COMMISSIONER
To ________________________________________________________ F.No.B3/7/2003-TRUGovernment of India Ministry
of Finance Department
of Revenue Tax
Research Unit New Delhi, dated the 24th
June 2003
Sub: Corrigendum to Service Tax Circular No.59/8/2003
dated 20th June 2003-Reg.
**** 01. In Service Tax Circular No.59/8/2003, dated 20th
June 2003, inadvertently an error has crept in.
In paragraph No.1 (in lines 17th and 18th of
the said paragraph), of the said circular, the sentence “Buses, trucks,
maxi cabs etc. were not covered.”, may please be read as, “Light motor
vehicles like maxi cabs etc. were not covered.” In other words, service
tax is not leviable on services or repairs of buses or trucks.
The services or repairs carried out of any motor car, light motor
vehicle or two wheeler by an authorized service station alone are
chargeable to service tax. 02.
The inconvenience caused is regretted.
(Gautam Ray)
Joint Secretary(TRU) Telephone: 011-23092687 Fax. 011-23092031
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