Service tax application

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vipin

vipin (Querist)
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09 January 2014 Is service tax imposed on all services now except those services that given in negative list.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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09 January 2014 yes...very much so..whatever service is not in the exempt list, is a taxable service. However, even service tax department has no idea how to implement this!!

CA DHEERAJ

CA DHEERAJ (Expert)
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09 January 2014 there 4 exit in out of ambit in service tax or say levy of service tax

-if service not covered in service defination (read section 65B clause 44

- you servcie cover under negative list section 66D

- if you provide service in non taxble territory (POPR 2012)

- and finally assume your service is taxble but such service is covered under 100 % exemption

then you have not liable to pay tax or registered under service tax

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