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Background Under negative list based taxation w.e.f. 1.7.2012, all the services other than those which are mentioned in the negative list or subject matter of exemption is liable to service tax. It is to be noted that service provided by employees of the company (who are under employment with
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About the Author

Specialized in Indirect Taxes

Partner of HNA Co LLP[Formerly Hiregange Associates LLP], in practice for over 15 years GST end to end compliance services with focus on resolving issues under GST law and procedural aspects. Providing Advisory services to clients from varied sectors in GST with focus on optimisation of taxes and cost savings. Su ... Read more


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