Service tax on restaurant service (Record no. 12351)

MARC details
000 -LEADER
fixed length control field 00874npc a2200157Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2013 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 336.2
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name MASHRU, DARSHIT
245 ## - TITLE STATEMENT
Title Service tax on restaurant service
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 94-99
520 ## - SUMMARY, ETC.
Summary, etc. stakeholders ahve raised vatious questions and many controversies have developed consequently, since the Finance Minister levied the service tax on all restaurants irrespective of whether they license to serve alcoholic drinks on 1st April 2013. Before this, restaurants who have either a facility of air conditioning or central air heating system in any part of their premises and who had a license to serve alcoholic drinks for human consumption, were covered under the service tax net.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term TAXATION
773 ## - HOST ITEM ENTRY
Other item identifier P15177
Note M
Host Itemnumber 21602
Host Biblionumber 11163
Title CHARTERED ACCOUNTANT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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