Service Tax Registration

Iso Certification Services  Providers in Ahmedabad

It shall get force on such date because the Central Government might, by notification within the Offi cial Gazette, appoint.It shall apply to nonexempt services provided on

Tax on services has been in vogue in India since 1994 when it was introduced for the first time. When it was introduced initially, there were three services which were liable but over the years various other services have been added to take it to 119 in 2011. Service tax is a tax on service and not a tax on sale of goods. The various decisions given by the Courts on the constitutional validity of service tax have also clarified his aspect. There are notifications issued under service tax providing deduction/abatement in respect of the transfer of property in goods made during the provision of services and this deduction/abatement would be from the gross value charged for the service. The applicability of these notifications would depend on the nature of the services involved and the activities performed. Before opting for the benefit of these notifications, the assessee should ideally perform a cost-benefit analysis as there are associated conditions to be met to claim such deduction. Earlier, the classification of the service provided should have been with reference to the specific coverage within the 119 alternatives. It was possible that the services provided by one service provider may appear to fall under more than one category of specified services. It was possible that one service provider maybe providing numerous individual services or combined services. He was required to register under all of them. Where the entry was not clear or more than one classification appeared to be correct, then reference was to be made to Section 65A for the rules of interpretation. Thus, a lot of confusion prevailed here and also litigation. Now, Section 65A has been replaced with Section 66F. Section 66F has laid down the principles of classification of services

Act
  • Actuary
  • advertisement
  • advertising agency
    • aircraft
    • aircraft operator
    • airport
    • airports authority
  • air travel agent
  • Appellate Tribunal
  • Architect