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Service Tax Amendment 2011


Sub section 65(zzzzm), the following has been substituted namely:

(i)                  to any person, by a business entity in relation to advice, consultancy or assistance in any branch of law

(ii)                to any business entity, by any person, in relation to representational services before any court, tribunal or authority.

(iii)               To any business entity, by any tribunal in respect of arbitration.



Services provided by individuals to other individual will remain outside the levy.


(This has been clarified by the D.O.F.No.334/3/2011-TRU)






The earlier section of the Finance Act 2010 read as follows:

Section 65(zzzzm)

Taxable service means any service provided or to be provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner:

Provided that any service provided by way of appearance before any court, Tribunal or authority shall not amount to taxable service.


Also, the amendments states that the Service will be payable on accrual basis unlike erstwhile receipt basis, this would imply that as soon as the invoices are raised the service tax will be payable. (Under notification - 18/2011) (Point of Taxation Rules, 2011)


The rules will be applicable from the date that will be notified after the bill is enacted.

I have attached the relevant documents

Published by

Vrinda Aghi
(Legal Associate)
Category Service Tax   Report

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