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 ..... ply,1erection,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 interest so to do, hereby exempts the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 capital goods has been taken under the provisions of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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