SCH 12 - TWELFTH SCHEDULE - Finance Act, 2003

THE TWELFTH SCHEDULE [See section 160(1)] Notification No. and date Amendment Date of effect of amendment (1) (2) (3) G.S.R. 639 (E), dated the 5thNovember, 1997 [43/97 - Service Tax, dated 5th November, 1997] In the said notification, in the opening paragraph, - (a) for clauses (i) and (ii), the following clauses shall be substituted, namely :- "(i)any factory registered under or governed by the Factories Act, 1948 (63 of 1948), other than a factory registered as small scale industry with the State Government; (ii)any company established by or under the Companies Act, 1956 (1 of 1956), other than a company which is solely and exclusively a trading company and is also registered as a private limited company;"; (b) clause (viii) shall be omitted. 16thNovember, 1997.