Employer employee relationship and service tax
GARG, PRIYANKA
Employer employee relationship and service tax - 2013 - 97-102
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
TAXATION
336.2
Employer employee relationship and service tax - 2013 - 97-102
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
TAXATION
336.2