20 February 2016
All activity (Passive or active) carried on by a person to another person(distinct person) for a consideration (monetary or non-monetary) is liable to service tax unless otherwise not listed into negative list or specifically excluded from definition of service.
Now the question arise if any illegal service provided by any person including GUNDA, is this service liable to service tax?
21 February 2016
Acts which are illegal or immoral served as consideration for enforceable contracts would not amount to activity for service. Hence s tax not applicable.
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