Analysis of Entry (n): Specified financial services in negative list : Following services are included in this entry:- (i) Services by way of extending deposits, loans or advances in so far as […]
All posts by Neha Mishra - 108. page
Professional Tax Consultant and Article Writer
Analysis of Entry (m): Services by way of renting of residential dwelling for use as residence in negative list
Analysis of Entry (m): Services by way of renting of residential dwelling for use as residence in negative list : The above entry covers services – by way of renting of a […]
Analysis of Entry (I): Specified services relating to education in negative list
Analysis of Entry (I): Specified services relating to education in negative list : The following services relating to education are specified in the negative list –:- (i) Pre-school education and education up […]
Analysis of Entry (k): Transmission or distribution of electricity in negative list
Analysis of Entry (k): Transmission or distribution of electricity in negative list : The above entry covers the services of transmission or distribution of electricity by an electricity transmission or distribution utility. Electricity […]
Analysis of Entry Entry (h): Access to a road or a bridge on payment of toll charges in negative list
Analysis of Entry Entry (h): Access to a road or a bridge on payment of toll charges in negative list : This entry covers the services of providing access to road and charging […]
Analysis of Entry Entry (g): Selling of space for advertisements in print media in negative list
Analysis of Entry Entry (g): Selling of space for advertisements in print media in negative list : The service tax levy extends to advertisement in all media except print media. In other words, the […]
Analysis of Entry Entry (f): Processes amounting to manufacture or production of goods in negative list
Analysis of Entry Entry (f): Processes amounting to manufacture or production of goods in negative list : Any process amounting to manufacture or production of goods shall not be taxable. Points to be noted […]
Analysis of Entry (e): Trading of goods in negative list
Analysis of Entry (e): Trading of goods in negative list : The above entry refers to the activity of trading of goods. Thus, the check has to be twofold – (1) the activity […]
Analysis of Entry (d): Services relating to agriculture or agricultural produce in negative list
Analysis of Entry (d): Services relating to agriculture or agricultural produce in negative list : Following services relating to agriculture or agricultural produce are not taxable- (i) Agricultural operations directly related to […]
Analysis of Entry (c): Services by a Foreign Diplomatic Mission located in India in negative list
Analysis of Entry (c): Services by a Foreign Diplomatic Mission located in India in negative list : All the services rendered by a foreign diplomatic mission located in India are not chargeable […]