Employer employee relationship and service tax

By:

GARG, PRIYANKA

Material type:

Mixed materialsPublication details: 2013Description: 97-102Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: 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

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/5	Available		P15126

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

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