Discriminative levy of service tax on chartered accounants

By:

CHETTOR, SIVADAS

Material type:

Mixed materialsPublication details: 2013Description: 80-85Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: This article deals with the discriminative levy of service tax (ST) on practising Chartered Accountants (CA) vis-a-vis the practising advocates. All services provided by a CA are subject to levy of ST. There are certain similar services rendered by advocates, which are not subject to any levy of ST. There lies the professional discrimination and discriminatory treatment, which is justified. The author seeks to discuss theis discrimination in a democracy.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/12	Available		P14900

This article deals with the discriminative levy of service tax (ST) on practising Chartered Accountants (CA) vis-a-vis the practising advocates. All services provided by a CA are subject to levy of ST. There are certain similar services rendered by advocates, which are not subject to any levy of ST. There lies the professional discrimination and discriminatory treatment, which is justified. The author seeks to discuss theis discrimination in a democracy.

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