08 November 2013
What is the relevance of declared services. Is service tax is applicable only on declared services or services mentioned in declared list are mandatory liable to service tax?
09 November 2013
All services are taxable in the Negative list regime except for service falling under negative list or under mega exemption notification 25/2012 and subsequent amendments.
Service has been defined in clause (44) of Section 65 B when negative list regime was introduced.
Declared services are those activities which have been specifically defined by description as services have been listed under Section 66E. This is to remove any ambiguities/confusions.
09 November 2013
All services are taxable in the Negative list regime except for service falling under negative list or under mega exemption notification 25/2012 and subsequent amendments.
Service has been defined in clause (44) of Section 65 B when negative list regime was introduced.
Declared services are those activities which have been specifically defined by description as services have been listed under Section 66E. This is to remove any ambiguities/confusions.