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Introduction: Service Tax is very important source of revenue for the Central Government. Therefore it has been tried to increase the tax base by introducing negative tax regime
By CA. Jai KishanIntroduction:The Point of Taxation Rules, 2011 (hereinafter referred to as �the POT Rules�) were notified on March 1, 2011 and have been amended from time to time. As mention
Brief History:The Service Tax was introduced in India around 21 years back on July 1, 1994 at the recommendations of Dr. Raja Chelliah Committee on tax reforms. The introduction of this levy in India can be termed as milestone in Indian Tax history.T
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