NOTIFICATION No. 11/2003-SERVICE TAX[F.No. B3/7/2003-TRU], dated June 20, 2003
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 that portion of the taxable services provided to a customer by any person in relation to maintenance or repair, under a maintenance contract or agreement in relation to maintenance or repair of any goods or equipment excluding motor vehicle, which was entered into prior to the 1st day of July, 2003, from the service tax leviabe thereon under sub-section (2) of section (66) of the said Act, if -
(a) the bill or invoice for the said portion of taxable services is raised prior to the 1st day of July, 2003; and
(b) the value of the said portion of taxable services is received from the customer prior the 1st day of July, 2003
2. This notification shall come into force on the 1st day of July, 2003.