Can anybody please tell whether Notification No. 12/2003 - ST dated 20.06.2003 and related amendment vide Notification No. 12/2004 - St dated 10.09.2004 allowing exemption to value of goods and materials sold by service provider are applicable for advertising agencies or not.
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Service Tax
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Such notification is applicable to all the service providers subject to the satisfaction of the conditions in that notification. Further the most important thing in this notification is that the deduction is available only in respect of the goods sold and not consumed while providing the service.
Many many thanks maa'm.
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