15 February 2016
Mega Exemption Notification is an exemption notification - the services listed therein are exempted from charge to service tax as long as the Notification is not withdrawn or amended.Section 66 D of Finance Act 1994 (Negative List) is a part of the statute levying service tax Finance Act 1994(as amended). They list all services which are not taxable. Provisions of the Act can only be amended by the Legislatures. Notifications are called delegated egislative owers. The Board can issue, amend or withdraw notifications as per their requirement.
03 March 2016
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