Education under negative era
Material type: Mixed materialsPublication details: 2013Description: 100-108Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 62/6 | Available | P15177 |
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.
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