Exemption when service tax opted to be paid on percentage of value of contract for supply,erection,commissioning or installation of the plant, machinery or equipment
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.... contract for supply,^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....
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.... and installation agency has not availed 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 h....
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