TMI BlogExemption when service tax opted to be paid on percentage of value of contract for supply,erection,commissioning or installation of the plant, machinery or equipmentX X X X Extracts X X X X X X X X Extracts X X X X ..... alue of contract for supply, 1 erection,commissioning or installation of the plant, machinery or equipment [Notification No. 19/2003-S.T., Dated. 21/8/2003] [As amended by Notification No. 12/2004-ST, Dated 10/9/2004 ] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioning 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; 2 [(iii) the benefit under this notification shall be allowed only if no credit of duty paid on inputs or capi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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