Exempts the taxable service provided to a customer
(This notification has been rescinded vide NTF. NO. 20/2005-ST, DT. 07/06/2005)
NTF. NO.18/2003-ST, DT. 21/08/2003
Exempts the taxable service provided to a customer
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 erection, commissioning or installation
[OLD- 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.
(In notification words "in relation to erection, commissioning or installation" has been substituted vide
NTF. NO. 12/2004-ST, Dt. 10/09/2004)
[F.No. B3/7/2003-TRU]
(G. S. Karki)
Under Secretary to the Government of India
(Please refer
Cir. No. 62/11/2003-CX(ST), Dt. 21/08/2003)