TY  - GEN
AU  - GUPTA, ATUL KUMAR
TI  - Ammnesty scheme in service tax: A wecome move by Finance Minister to increase tax base
PY  - 2013///
KW  - TAXATION
N2  - To achive substantial growth in Service Tax Collection and to broaden tax base, Cntral Government has introduced Negative List Approcah vide Finance Act, 2012. However, even after one year, this step could not achieve its objective in totality; main reason behind this could be non compliance by tax payers. In Finance Act, 2013, the Finance Minister has taken a welcome step in the form of amnesty scheme, to increase the tax base and thereby increase service tax collections
ER  -