Exemption to goods & materials sold by service sold by service provider to recipient of service

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..... dated 20/6/2003] [As amended by Notification No. 12/2004-ST, Dated 10/09/2004 ] 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 .....

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