Service tax liability

how is service tax a destination based consumption tax??
Replies (2)

Hello, Friend

 

Service tax is destination based taxation because, It is taxable on the basis where service is provided.

 

For example- If a service is provided in j&K , it will not be taxable, but if any service is provided in any other part of the country, then it will be taxable.

 

 

 

 

THANKS

 

SHIKHAR

         Yeaa , I completely agree with shikar ........

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