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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.
G. S. Karki
Under Secretary to the Government of India
F.No. B3/7/2003-TRU
notifications no 20 2003 st | iKargos