Illegal service

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Aanand Jha (Querist)
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20 February 2016 All activity (Passive or active) carried on by a person to another person(distinct person) for a consideration (monetary or non-monetary) is liable to service tax unless otherwise not listed into negative list or specifically excluded from definition of service.

Now the question arise if any illegal service provided by any person including GUNDA, is this service liable to service tax?

Gokul Sharma

Gokul Sharma (Expert)
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21 February 2016 Acts which are illegal or immoral served as consideration for enforceable contracts would not amount to activity for service.
Hence s tax not applicable.