Whether the following 3 amendments are applicable for May 2016 Final IDT exam ?
1. swachh bharat cess |
2. all services provided by govt./local authority to business entity removed from negative list |
3. service tax to be payable by the recipient of service (i.e paid under reverse charge)in relation to ALL services provided by Government to business entities (except specified services) |
I found these amendments in the supplementary study paper for May 2016...whose effective dt is only after 31/10/15. So are these amendments applicble for May 2016 exam.. Pls clarify!!