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Day care centre st applicability

This query is : Resolved 
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(Querist)
23 July 2012 Children Day Care services are liable for Service Tax. Under which category, day care services are liable. Kindly clarify.
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Amol S Joglekar

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Amol S Joglekar (Expert)
23 July 2012 From 01/07/2012, there is no need to know the category. The mere fact that it is not enlisted in the NEGATIVE LIST is sufficient proof to tax the service under service tax.
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