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.


20 October 2009 not applicable on custom house agents, freight forwarders & tranporters

see the notification 13/2008 st dt 1.3.2008



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