Chargeability

This query is : Resolved 

05 September 2013 why service tax is not levied on employee who provide service to his employer? is there any exemption for service provided by employee to employer?

05 September 2013 It is in the negative list and therefore, service tax is not chargeable.

06 September 2013 Hi Jayesh

Please refer to the definition of the term service under Sec65b(44) of the finance Act 2012.

The definition of service shall not include services provided by an Employee to his Employer

06 September 2013 Hi Jayesh

Please refer to the definition of the term service under Sec65b(44) of the finance Act 2012.

The definition of service shall not include services provided by an Employee to his Employer

07 September 2013 The experts are correct. "Any service provided by an employee to an employer in the course of the employment" and hence this specific words in the explanation brings out the service defined in clause (44) of the new section 65B of Finance Act.

Because of the specific exemption this service is ruled out.


Is it clear now?

08 September 2013 thanks to all of you


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