|
Number
& Date of Notification |
Subject
Matter |
Remarks |
|
No. 21/2003–Service
Tax – 20/11/2003 |
Exemption from service
tax of all services covered under section 65 (105) of the Finance
Act, 1994 in respect of which payment is received in India in
convertible foreign exchange |
No exemption when the
payment received in India in convertible foreign exchange for
taxable services rendered is repatriated from, or sent outside,
India. |
|
No. 20/2003-Service Tax
– 21/8/2003 |
Exemption of the taxable
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. |
AMC for computers does
not fall within the purview of service tax. |
|
No. 19/2003-Service Tax
– 21/8/2003 |
Exempts the taxable service
provided to a customer in relation to commissioning or installation
by a commissioning and installation agency, from so much of the
service tax, as is in excess of the amount of service tax calculated
on a value which is equivalent to thirty-three per cent of the
gross amount charged from the customer under a contract for supplying
a plant, machinery or equipment and commissioning or installation
of the said plant, machinery or equipment |
The exemption is optional
and cannot be claimed if the commissioning and installation agency
has availed the benefit under the notification of the Government
of India, in the Ministry of Finance No. 12/2003-Service Tax dated
20th June, 2003 |
|
No. 18/2003-Service Tax
– 21/8/2003 |
Exemption from service
tax of in respect of commissioning or installation service rendered
by concerns other than commercial concerns |
Only commercial concerns
engaged in commissioning or installation services fall within
the purview of service tax |
|
No.15/2003-Service Tax
- 10/07/2003 |
Substitution of the words
“Commissioner of Customs or the Commissioner of Customs and Central
Excise, as the case may be” in place of “Chief Commissioner of
Central Excise” in notification no.17/2002 |
|
|
No.14/2003-Service Tax
- 20/06/2003 |
Exemption in respect of
services provided to any person by a mandap keeper for the use
of the precincts of a religious place as a mandap
Notification is in force with effect from 1 July 2003. |
Religious place means
a place which is meant for conduct of prayers or worship pertaining
to a religion. |
|
No.13/2003-Service Tax
- 20/06/2003 |
Exemption in respect of
business auxiliary services provided by a commission agent.
Notification is in force with effect from 1st July, 2003. |
Commission agent means
a person who causes sale or purchase of goods, on behalf of another
person for a consideration which is based on the quantum of such
sale or purchase |
|
No.12/2003-Service Tax
- 20/06/2003 |
Exemption for so much
of the value of all the taxable services, as is equal to the value
of goods and materials sold by the service provider to the recipient
of service from service tax.
Notification is in force with effect from 1st July, 2003. |
Provided there is documentary
proof specifically indicating the value of the said goods and
materials. |
|
No. 11/2003-Service Tax
– 20/06/2003 |
Exemption in respect of
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 for any goods or equipment excluding motor
vehicle, which was entered into prior to the 1st day of July,
2003, from the service tax leviable thereon Notification is in
force with effect from 1st July, 2003. |
Provided
|
(a) |
the
bill or invoice for the said portion of taxable services
is raised prior to the 1st day of July, 2003; and |
|
(b) |
the
value of the said portion of taxable services is received
from the customer prior the 1st day of July, 2003 |
|
|
No. 10/2003-Service Tax
- 20/06/2003 |
Exemption in respect of
services provided by a commercial training or coaching centre
which form an essential part of a course or curriculum of any
other institute or establishment, leading to issuance of any certificate
or diploma or degree or educational qualification recognised by
law for the time being in force. Notification is in force with
effect from 1st July, 2003. |
No exemption if the charges
for such services are paid by the person undergoing such course
or curriculum directly to the commercial training or coaching
centre. |
|
No. 9/2003-Service Tax
- 20/06/2003 |
Exemption in respect of
the services provided in relation to commercial training or coaching,
by,
|
(a) |
a vocational
training institute; |
|
(b) |
a
computer training institute; or |
|
(c) |
a recreational
training institute; |
|
|
i)
|
“vocational training
institute” means a commercial training or coaching centre
which provides vocational coaching or training that impart
skills to enable the trainee to seek employment or undertake
self-employment, directly after such training or coaching; |
|
(ii)
|
“computer training
institute” means a commercial training or coaching centre
which provides coaching or training relating to computer
software or hardware; |
|
(iii)
|
“recreational
training institute” means a commercial training or coaching
centre which provides coaching or training relating to
recreational activities such as dance, singing, martial
arts, hobbies. |
|
This
notification has come into force on and from the 1st day
of July, 2003 and shall remain in force up to and inclusive
of the 29th day of February, 2004. |
|
|
No. 08/2003-Service Tax
– 20/06/2003 |
Exemption in respect of
services provided, by a call centre or a medical transcription
centre, to a client. Notification is in force with effect from
1st July, 2003. |
| (i) |
“call
centre” means a commercial concern which provides assistance,
help or information, through telephone, on behalf of another
person; |
| (ii)
|
“medical
transcrip-tion centre” means a commercial concern which
transcribes medical history, treatment, medical observations
and the like. |
|
|
No. 07/2003-Service Tax
– 20/06/2003 |
Levy of service tax on
new services brought within the purview of service tax by Finance
Act, 2003 from 1st July, 2003 |
Services brought within
the purview of service tax by the Finance Act, 2003 include commissioning
or installation services, business auxiliary services, maintenance
or repair services, technical testing and analysis, internet cafés
and franchise services. Service tax has been extended in some
cases such as extension of service tax on port services to minor
ports, extension of service tax on authorized automobile services
to multi-utility vehicles, extension of service tax on banking
and other financial services to all forex brokers. |
|
No.06/2003-Service Tax
– 14/05/2003 |
Amendment in notification
No. 59/98-ST – In the said notification, in the Explanation, for
the brackets and figure “(90)”, the brackets and figures “(105)”
are substituted. |
Consequential amend-ment
due to increase in the number of services brought within the purview
of service tax. |
|
No.05/2003-Service Tax
– 14/05/2003 |
Amendment to Service Tax
Credit Rules, 2002 |
Inter-service credit on
service tax paid for input service allowed. Consequential amend-ment
in service tax credit rules made. |
|
No.04/2003-Service Tax
– 14/05/2003 |
Amendment to Service Tax
Rules, 1994 |
Returns in case of taxable
service provided by goods transport operators and clearing and
forwarding agents notified. Form No. ST-2B notified for this purpose.
Rate of service tax notified at 8% with effect from 14th May,
2003. |
|
No.03/2003-Service Tax
- 01/03/2003 |
Paragraph 2 of Notification
No.12/2001-ST deleted |
Extension of exemption
granted in respect of taxable service provided by a hotel as mandap
keeper in cases where services provided include catering services
along with any service in relation to use of a mandap, and the
bill issued for this purpose indicates that it is inclusive of
charges for catering services |
|
No.02/2003-Service Tax
- 01/03/2003 |
Recession of notification
No.6/99 - ST |
The said notification
granted exemption to services in respect of which consideration
was received in convertible foreign exchange. However, vide No.
21/2003-Service Tax – 20/11/2003, exemption has been re-granted. |
|
No. 01/2003-Service Tax
- 01/03/2003 |
Amendment to Service Tax
Credit Rules, 2002 |
Provides for credit of
service tax paid on input service only if payment to input service
provider is made. Allows transfer of service tax credit in case
of shift of establishment to another site or transfer of establishment
on account of change in ownership or sale or merger or lease or
amalgamation or transfer of establishment to joint venture |
