Ultra Vires! Rule 5 of Point of Taxation Rules, 2011

Manoj Agarwal | Last updated: 05 August 2014

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1. Levy Vs. Collection of Service Tax - Concept 1.1 In any taxing statute, the statutory provision imposing levy of tax (i.e. the charging section) is of foremost importance. The parliament has levied service tax by enacting the Finance Act, 1994 by deriving its powers under Entry 97 (residua

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About the Author

Manoj Agarwal

Service Tax Consultant, Rourkela ServiceTaxExpert@yahoo.com

A seasoned Advocate with over two decades of experience and specialized expertise in GST, Service Tax, and Central Excise. My career is built on a strong foundation of both academic excellence and hands-on legal and tax practice. After graduating with Honors and earning the 2nd rank in the university in 1997, I complet ... Read more

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Ultra Vires! Rule 5 of Point of Taxation Rules, 2011

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