Service tax on restaurant service (Record no. 12351)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00874npc 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 | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MASHRU, DARSHIT |
| 245 ## - TITLE STATEMENT | |
| Title | Service tax on restaurant service |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 94-99 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | stakeholders ahve raised vatious questions and many controversies have developed consequently, since the Finance Minister levied the service tax on all restaurants irrespective of whether they license to serve alcoholic drinks on 1st April 2013. Before this, restaurants who have either a facility of air conditioning or central air heating system in any part of their premises and who had a license to serve alcoholic drinks for human consumption, were covered under the service tax net. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15177 |
| Note | M |
| Host Itemnumber | 21602 |
| 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.