Education under negative era (Record no. 12352)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00894npc 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 | MANSAKA, RAVI |
| 245 ## - TITLE STATEMENT | |
| Title | Education under negative era |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 100-108 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Under the negative list era, on the line of positive list scheme of service tax under the finance act 1994, a specific entry called Negative list has been incorporated under section 66D of the act to exclude basic education from the scope of levyof service tax. Certain services provided by or to the educational institutions are specifically exempted under Mega Exemption Notification no 25/2012. The author summerises the new provisions relating to service tax on education sector as amendedby finance act 2013. |
| 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 |
No items available.