Construction Service under service tax law: Construction of a complex ,building, civil structure or part thereof ,including a complex or a building intended for sale to a buyer ,wholly or […]
All posts by Ruhi Sen - 17. page
Professional Tax Consultant and Article Writer
Renting of Immovable Property under service tax law – Service Tax
Renting of Immovable Property under service tax law: Exclusion aspects: ‘Negative list’ services in respect of renting as contained under section 66D ‘Mega Exemption in respect of renting as contained […]
Meaning of Service under service tax law – Service Tax
Meaning of Service under service tax law : Service constitute a very heterogeneous spectrum of economic activities. Service is a value addition that can be perceived but cannot be seen […]
Chargeability to tax under service tax law – Service Tax
Chargeability to tax under service tax law: Section 66B (Charging section) provides as under : Service tax @ 14 % ( 0.5 % Swach Bharat Cess w.e.f 15.11.2015) will be […]
Body of service tax law – Service Tax
Body of service tax law : The Finance Act 1994: Chapter V – contains provisions on levy/collection of service tax, registration and other procedures like […]
BACKGROUND OF SERVICE TAX LAW – Service Tax
BACKGROUND OF SERVICE TAX LAW : Unlike the central excise or customs there is no separate legislation enacted for service tax. The Act is administered by the central excise department. […]
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