APPLICABILITY OF NOTIFICATION 12/2003
This query is : Resolved
20 October 2009
Dear Exprts,
Can you pl explain the applicability of the following ST notification to custom house agents, freight forwarders & tranporters
20th June, 2003.
Notification No. 12/2003-Service Tax
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 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 the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials.
2. This notification shall come into force on the 1st day of July, 2003.
Can you pl explain the applicability of the following ST notification to custom house agents, freight forwarders & tranporters
20th June, 2003.
Notification No. 12/2003-Service Tax
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 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 the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials.
2. This notification shall come into force on the 1st day of July, 2003.
ANIL JANGID
(Expert)
20 October 2009
not applicable on custom house agents, freight forwarders & tranporters
see the notification 13/2008 st dt 1.3.2008
see the notification 13/2008 st dt 1.3.2008
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