Service tax liability
Abheer (student) (217 Points)
06 September 2013
how is service tax a destination based consumption tax??
2 Replies
shikhar
(LEARNER )
(1394 Points)
Replied 06 September 2013
Hello, Friend
Service tax is destination based taxation because, It is taxable on the basis where service is provided.
For example- If a service is provided in j&K , it will not be taxable, but if any service is provided in any other part of the country, then it will be taxable.
THANKS
SHIKHAR
Chinnu Raj
(CA Final Student B.Com)
(1067 Points)
Replied 06 September 2013
Yeaa , I completely agree with shikar ........
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