OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

NO.1 WILLIAMS ROAD, CANTONMENT, TRICHIRAPPALLI-620 001.

 

 Trade Notice No.20/2003 STC                                                                                                               Dated : 27-8-2003.

 

            Sub: Service Tax –Communication of Service Tax Notification

                    No.18/2003, 19/2003 & 20/2003–reg.

                                                            *****

 

            Ministry 's Service Tax Notification   No.18/2003, 19/2003  & 20/2003 issued under F.No.B3/7/2003-TRU  dt.   21-8-2003, are communicated herewith for information, guidance and necessary action.

 

            The contents of this Trade Notice may be brought to the knowledge of all constituent members of the Trade Associations and Chamber of Commerce.

 

                        (Issued from the File C.No.IV/16/901/2003 S.Tax)

                                                                                   

          Attested

                                                                                                Sd/-

                                                                                    (D.P. NAIDU)

         Sd/-                                                        JOINT COMMISSIONER (T).

    SUPERINTENDENT,

SERVICE TAX CELL (HQ).

 

 

To

The mailing list –I /II/III.

 

 Copy of the Ministry’s Notification  No. 18/2003, 19/2003 & 20/2003  dtd 21-8-03

                                   issued under  F.No.B3/7/2003-TRU .

 

                                                                                                   21st August 2003.

Notification No.18/2003 - Service Tax 

            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.

                                                                                           Sd/-

G.S.Karki

                                Under Secretary to the Government of India

F.No. B3/7/2003-TRU

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21st August, 2003.

Notification No.19/2003 - Service Tax

            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.

                                                                                                                                    Sd/-

                                                    G.S.Karki
                                                Under Secretary to the Government of India

F.No. B3/7/2003-TRU

                                                                             ******

                                                                                                            21st August, 2003.

Notification No.20/2003 - Service Tax

            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.

                                                                                                                            Sd/-

G.S.Karki
Under Secretary to the Government of India

 F.No. B3/7/2003-TRU 

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Ref to Ministry's Service Tax Circular  No.62/11/2003   (F.No.B3 /7/2003-TRU  dtd   21-8-2003 (Flag A) and Ministry 's Service Tax Notification   No.18/2003, 19/2003 & 20/2003 issued under F.No.B3/7/2003-TRU  dtd   21-8-2003 (Flag ‘B’), are downloaded from the website and placed RHS for perusal please.

 

            The contents of the above Circular and Notifications may be brought to the knowledge of all constituent members of the Trade Associations and Chamber of Commerce.

 

            Accordingly, Trade Notice No.19/2003 for Circular (Flag ‘C’) and Trade Notice No.20/2003 for Notifications (Flag ‘D’), prepared and placed opposite for approval and signature please.