Service tax on director services to companies

By:

SALIM, MOHAMMAD

Material type:

Mixed materialsPublication details: 2012Description: 70-77Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: The new changes ushered by finance act 2012 are a paradigm shift the exitsting system where nly services of specified descriptions were subjected to tax. In the new system effective from 1st july, 2012, all services, except those specified in thenegative list, will be subject to taxation. In addition to this certain services have also been exempted through Mega Exemption Notification No. 25/2012-ST dated 20-06-2012. Due to the transition from positive list to negative list based taxation, many services which were hitherto utside the tax net, have now become taxable.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/4	Available		P14569

The new changes ushered by finance act 2012 are a paradigm shift the exitsting system where nly services of specified descriptions were subjected to tax. In the new system effective from 1st july, 2012, all services, except those specified in thenegative list, will be subject to taxation. In addition to this certain services have also been exempted through Mega Exemption Notification No. 25/2012-ST dated 20-06-2012. Due to the transition from positive list to negative list based taxation, many services which were hitherto utside the tax net, have now become taxable.

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