Annexure A Service tax amendments, Service receiver is liable to pay the service tax at the rate mentioned below: (Notification No. 15/2012 dated 17-03-2012 - effective from 01-07.2012 [section 68 of the Finance Act ] Sr
Note on Service Tax - Retainership of Consultant The retainership is covered by the ambit of service tax and would be covered under the definition of Management consultant. Management consultant as defined under the statute Date of Introduction: 16.1