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20th June, 2003.
Notification No. 12/2003-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 so much of the value of all the taxable services, as
is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable
thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value
of the said goods and materials.
2. This notification shall come into force on the 1
st
day of July, 2003.
[F.No. B3/7/2003-TRU]
notifications no 12 2003 st | iKargos