Exemption to erection,commissioning or installation service provided by agency other than commercial concern - 018/03 - Service Tax

This Notification has been rescinded by Notification no. 20/2005 -ST dated 07-06-2005 with effect from 16-06-2005

Exemption to erection, commissioning or installation service provided by agency other than commercial concern

Notification No. 18/2003 ST 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 interest so to do, hereby exempts the taxable service provided to a customer ¹in relation to erection, commissioning or installation by a commissioning and installation agency, other than a commercial concern, from the service tax leviable thereon under section 66 of the said Act.

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Note :

1. For the words "in relation to commissioning or installation", the words "in relation to erection, commissioning or installation" has been substituted vide Notification No. 12/2004 dated 10/9/2004