Practicing Chartered Accountant
245 Points
Posted on 18 December 2012
a) If any activity falls within the defnition of " SERVICE " as per section 65B, than such service will be taxable service, if such service is not mention in the:
(i) Negative list of services under Section 66D.
(ii) Services specified in the Mega exemption Notification No. 25/2012.
b) However registration under ST is subject to Notification No. 33/2012.