TY  - GEN
AU  - GARG, PRIYANKA
TI  - Employer employee relationship and service tax
PY  - 2013///
KW  - TAXATION
N2  - The finance act 2012 has ushered in a new service tax regime, wherein all the services except those specified in the negative list, have been made taxable. Under the new definition of service specified in clause (44) of section 65B of the financeact, 1994, a provision of service by an employee to an employer in the course of employment has been specifically excluded with effect from 1st July, 2012
ER  -