Home / 
Service Tax Exemption on Spare Parts in Works Contracts Under Notification No. 12/2003 if Value is Ascertainable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Works Contract - abatement under N/N. 12/2003 - Once the authority is satisfied that there was use of spare parts/components and value thereof is ascertainable, such value shall not be liable to service tax - AT....
TaxTMI
TaxTMI