Exemption from service tax on education related services under the comprehensive (Record no. 11692)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01000npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 332.6 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | PANDEY, T N |
| 245 ## - TITLE STATEMENT | |
| Title | Exemption from service tax on education related services under the comprehensive |
| Remainder of title | scheme of taxation by finance act, 2012 needs to be widened |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 102-106 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The negative list in clause 66D of the finance act, 2012, details the 17 services on which no service tax would be leviable. Sub-clause (1) of ths list relates to services concerning education, which would be free from service tax. The three categories of services concerning education mentioned in the negative list in section 66D(1), as also in the notification for being non-taxable, considerably narrows down the scope of services related to education, which need to be expanded in wider public interest. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P14766 |
| Note | M |
| Host Itemnumber | 21596 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.