05 September 2013
why service tax is not levied on employee who provide service to his employer? is there any exemption for service provided by employee to employer?
07 September 2013
The experts are correct. "Any service provided by an employee to an employer in the course of the employment" and hence this specific words in the explanation brings out the service defined in clause (44) of the new section 65B of Finance Act.
Because of the specific exemption this service is ruled out.
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