All posts by Neha Mishra - 110. page

Professional Tax Consultant and Article Writer

Selective vs. comprehensive coverage : Depending on the socio-economic compulsions, each country evolved a taxation system on services adopting either a comprehensive approach or a selective approach. In comprehensive approach all services […]

Sources of service tax law : Service tax was introduced in the year 1994 but till date, there is no independent statute for levying service tax. However, following sources provide statutory […]

Constitutional provisions : Initially there was no specific entry in the Union List for levying service tax. Service tax was levied by the Central Government by drawing power from entry 97 […]

Genesis of service tax in India : The imposition of service tax was in sequel to the Report of the Chelliah Committee on Tax Reforms. On these recommendations, Dr. Manmohan Singh, […]

Introduction on Service Tax : In India, Government’s primary sources of revenue are direct and indirect taxes. Earlier, central excise duty on the goods manufactured/produced in India and customs duties on imported goods […]