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Indian Service Tax

Notifications

Contracts entered before 1/7/2003

[Notofication No. 11/2003-ST, dt. 20/6/2003]

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 that portion of the taxable services provided to a customer by any person in relation to maintenance or repair, under a maintenance contract or agreement in relation to maintenance or repair of any goods or equipment excluding motor vehicle, which was entered into prior to the 1^stday of July, 2003, from the service tax leviable thereon under sub-section (2) of section 66 of the said Act, if -

• the bill or invoice for the said portion of taxable services is raised prior to the 1^st day of July, 2003; and

• the value of the said portion of taxable services is received from the customer prior to the 1^st day of July, 2003

2. This notification shall come into force on the 1^stday of July, 2003.

Exemption

[Notification No.20/2003-ST, dt. 21/8/2003]

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 taxables 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.

Note: The above Noti. 20/2003-ST rescinded by Noti. 7/2004-ST, dt. 9/7/2004.