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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 20
th
June, 2003, [ G.S.R. 503 (E), dated the 20
th
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.
G. S. Karki
Under Secretary to the Government of India
F.No. B3/7/2003-TRU
notifications no 19 2003 st | iKargos