Notification No. 14/2004, Dated 10 Sept 2004

10th September, 2004

Notification No. 14/2004-Service Tax

         In exercise of the powers conferred by sub-section (1) of 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 taxable service provided to a client by a commercial concern in relation to the business auxiliary service, in so far as it relates to,-

(a) procurement of goods or services, which are inputs for the client;

(b) production of goods on behalf of the client;

(c) provision of service on behalf of the client; or

(d) a service incidental or auxiliary to any activity specified in (a) to (c) above,

from the whole of the service tax leviable thereon under section 66 of the said Finance Act:

Provided that nothing in this notification shall apply to,-

(i) a factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(ii) a company established by or under the Companies Act, 1956 (1of 1956);

(iii) a partnership firm, whether registered or not registered;

(iv) a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(v) a co-operative society established by or under any law;

(vi) a corporation established by or under any law; or

(vii) a body corporate established by or under any law,

unless such factory, company, partnership firm, society, co-operative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified in (a) to (d) above in relation to agriculture, printing, textile processing or education.

F. No. B2/8/2004-TRU

V. Sivasubramanian
Deputy Secretary to the Government of India