Declared services

This query is : Resolved 
 


Querist : Anonymous (Querist) 08 November 2013

What is the relevance of declared services.
Is service tax is applicable only on declared services or services mentioned in declared list are mandatory liable to service tax?


Pratik Bhansali (Expert)
09 November 2013

All services are taxable in the Negative list regime except for service falling under negative list or under mega exemption notification 25/2012 and subsequent amendments.

Service has been defined in clause (44) of Section 65 B when negative list regime was introduced.

Declared services are those activities which have been specifically defined by description as services have been listed under Section 66E. This is to remove any ambiguities/confusions.

Pratik Bhansali (Expert)
09 November 2013

All services are taxable in the Negative list regime except for service falling under negative list or under mega exemption notification 25/2012 and subsequent amendments.

Service has been defined in clause (44) of Section 65 B when negative list regime was introduced.

Declared services are those activities which have been specifically defined by description as services have been listed under Section 66E. This is to remove any ambiguities/confusions.



You need to be the querist or approved CAclub expert to take part in this query .


Click here to login now



Similar Resolved Queries :






× Online Coaching My Enrolled Courses
Articles Forum News Experts Exams Share Files Income Tax Accounts Career Corporate Law Service Tax Video Judgements Rewards Top Members Events Albums Find Friends Featured Feed Scorecard Bookmarks Mock Test Poll Notification Knowledge Finder Coaching Institutes Trainee Corner Jobs
close x
  SHARE THIS