S.H.E.Cess@1%

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(Querist)
14 May 2007 New 1% Cess became effective for Income Tax from 1st Apr-07 before the Finance Bill 2007 getting assent of President.
However for Service Tax the same become effective after assent of President.
Why is So?
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Jitender

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Jitender (Expert)
29 May 2007 Because service tax rules are different from income tax rules
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Jitender

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Jitender (Expert)
13 June 2007 ok
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
06 September 2007 It was specifically mentioned in the Finance bill that the surcharge will be applicable to Service Tax after the bill is assented to by The Hon'ble President.
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DURVI

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DURVI (Expert)
25 November 2007 Income Tax Act and Rules are independent by itself. Service Tax Rules are not under a separate Act.
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CA BHARATH KUMAR

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CA BHARATH KUMAR (Expert)
17 July 2012 service tax rule itself and indipendent
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CS RAJESH C.CHOUDHARY

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CS RAJESH C.CHOUDHARY (Expert)
24 June 2013 Agree with the Experts.

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